Thomson Reuters Tax & Accounting Blog

IRS Information Letter Addresses Substantiation Requirements for Debit Card Programs

Fifth Circuit Upholds Benefit Denial Based on Plan’s Bariatric Surgery Exclusion

IRS Releases 2019 Forms for Reporting Retirement Plan and IRA Distributions and IRA Contributions

Does the Commencement of a Domestic Partner Relationship Allow an Election Change Under the Cafeteria Plan Change in Status Rules?

Digital Tax Developments Discussed at 20th Annual TCPI Conference

U.K. Enacts Finance Act 2019

IRS Issues 2018 Version of Publication 503 (Child and Dependent Care Expenses)

IRS FAQs Clarify Excludability of 2017 Moving Expenses Paid in 2018

Court Rejects Claims for Improper Denial of Wilderness Therapy Program Benefits

Unusual Facts Help Preserve Stock Drop Claim Based on Nonpublic Information

Can a Subchapter S Corporation’s Owners Make HSA Contributions Through a Cafeteria Plan?

OECD Seeks Public Input on Digital Tax Proposals

Portugal Proposes Legislative Amendments Based on EU Anti-Tax Avoidance Directives

Court Allows ERISA Health Plan Participant’s Invasion of Privacy Claim to Proceed

Eighth Circuit: Cross-Plan Offsetting Not a Reasonable Interpretation of Plan Terms

IRS Releases Forms 5500-EZ and 8955-SSA for 2018 Plan Year

What Does a DOL Mental Health Parity Investigation Entail?

Overcoming the challenges of attracting and retaining audit staff