02.15.11
Fringe Benefits (February 15, 2011)
Presentation on Fringe Benefits given February 15, 2011 in Beaverton, Oregon.
- IRS Publication 1542 (10/2010) – Updated per diem values are in this guide.
- IRS National Research Program – Payroll – Bloomberg article on IRS plan to examine 6,000 business returns for payroll issues.
- Qualified Plan Limitations for 2011 – IRS COLA Page
- Split Dollar Life Insurance Audit Technique Guide – from IRS website
- Stock Based Compensation Audit Technique Guide – from IRS website
- ASCPA Blog
- Last Minute Developments – Announcement 2011-14 (IRS rules that lactation expenses are medical expenses), CCA 201106009 and CCA 201106010 (ruling on amounts paid by hotels and resorts to cab drivers)
