EBIA Weekly Newsletter

What Are the Guidelines for Identifying an Authorized Representative for a Benefit Claim?


   July 20, 2017

QUESTION: We have just received a request for a health claim appeal from someone claiming to be a participant’s “authorized representative.” Are there guidelines for identifying an authorized representative and for handling benefit claims where an authorized representative has been designated? ANSWER: Yes. Here are highlights of what the DOL will consider reasonable procedures for … Read More


No Business Deduction for Mileage Expense of Borrowed Car or Classes Taken to Reinstate Teaching License


   July 12, 2017

Venuto v. Comm’r, T.C. Memo 2017-123 (2017) Available at http://www.ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=11304 The taxpayer in this case claimed business deductions for a variety of expenses, including business travel and tuition for classes taken so that he could have his teaching license reinstated and resume a teaching career after a hiatus of more than … Read More