Are Fringe Benefits Exempt From FICA Taxes If They Are Not Subject to Federal Income Tax?
QUESTION: If employees don’t have to pay federal income tax on a fringe benefit because the benefit isn’t treated as …
EBIA Checkpoint News Staff
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DOL Clarifies Scope of ERISA Application to Trump Accounts, Related Employer-Facilitated Contribution Programs
DOL Technical Release 2026-02, Trump Accounts (June 17, 2026); DOL News Release, U.S. Department of Labor Issues Guidance Clarifying Trump …
What Expenses Can Be Reimbursed Under a Qualified Educational Assistance Program?
QUESTION: If our company sets up a qualified educational assistance program, what expenses can the program reimburse? For example, can …
If Our Employees Complete a Tobacco-Cessation Program Midyear, Are They Entitled to a Retroactive Refund of Tobacco-Use Premium Surcharges Paid Earlier in the Year?
QUESTION: Our company is thinking about implementing a tobacco-use premium surcharge next year. If an employee were to complete a …
Do We Need to File Form 5500 for Our Company’s Cafeteria Plan?
QUESTION: Our company has a cafeteria plan that permits participants to pay for certain benefits using pre-tax dollars. Do we …
Can Our Company Condition a Job Offer on the Applicant’s Agreement Not to Enroll a Child With a Known Disability in Our Health Plan?
QUESTION: We learned in the interview process that a top job candidate’s child has a serious disability. Our major medical plan …
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Bipartisan ‘PARITY’ Act Introduced to Modernize Digital Asset Tax Rules
A bipartisan group of lawmakers has introduced sweeping legislation to establish a new tax framework for digital assets, aiming to …
CFPB Issues Advisory Opinion Clarifying Earned Wage Access Is Not Credit Under TILA
Consumer Financial Protection Bureau Acting Director Russell Vought announced on December 23, 2025, that “Covered EWA” products—employer-partnered earned wage access plans that …
California Expands Cannabis Excise Tax
By Saleem A. Shareef, Esq., Checkpoint News On October 2, 2025, California Governor Gavin Newsom signed legislation that expands the …