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The Tools And Techniques Of Employee Benefit And Retirement Planning 12th Edition Stephan R Leimberg, Stephen Leimberg - Solutions
Question – How are VEBA assets allocated when a plan terminates?
Question – Can an employer recover excess assets in a VEBA when it terminates after paying out all benefits due to participants?
Question – If an employer wants to protect an employee against obtaining an inadequate price on the forced sale of a residence when moving, what is the best way to do it?
Question – Suppose you change jobs to a more distant location and try commuting from your old home for several years, then decide it is too difficult and move closer to the new job. Are moving expenses deductible then?
Question – How is a term loan to an executive treated for tax purposes?
Question – What is an “educational benefit trust” and how is it used?
Question – What is the tax credit for employer-provided child care facilities?
Question – How can an employee decide between using the employer’s dependent care assistance plan and using the dependent care tax credit (Section 21)?
Question – Can employees who receive tax-free benefits under a dependent care plan also use the dependent care tax credit of IRC Section 21?
Question – Can an unincorporated business have a dependent care plan covering partners or proprietors as well as regular employees?
Question – When can the “standard mileage rate” be used to compute car business expenses?
Question – How does the car expense deduction differ if the car is used 50% or less (as opposed to more than 50%) for business purposes?
Question – What types of “getting to work” trips are business expenses as opposed to commuting?
Question – Is interest on a car loan deductible as a business expense?
Question – Is there any type of disability plan that provides both employer payment of deductible premiums and non-taxation of benefits to the employee?
Question – What are the alternatives to the classic employer-paid long-term disability plan?
Question – May a participant in an HRA “roll over” unused amounts from an HRA to a Health Savings Account (HSA)?
Question – Can a partnership provide HRA benefits to a partner on a favorable tax basis?
Question – Is there ever any advantage in designing an HRA that discriminates by covering only specific executives?
Question – Is it possible to design an HRA that excludes rank and file employees by funding the HRA with a health insurance contract?
Question – May a taxpayer “roll over” unused balances from health reimbursement arrangements (HRAs) or health flexible spending accounts (health FSAs)?
Question – May a taxpayer “roll over” money from an IRA to an HSA?
Question – How are partnership contributions to a partner’s HSA account (and S corporation contributions to a more than 2% shareholder employee’s account) treated for tax purposes?
Question – What is the “doughnut hole” in HSA coverage?
Question – Can an HSA be designed to provide benefits primarily for a selected group of executives?
Question – What is the difference between HSAs and Archer Medical Savings Accounts?
Question – May an employer drop retiree health insurance coverage after an employee has retired?
Question – How is health plan coverage for retirees reflected by the employer for accounting purposes?
Question – Can an employer use the excess assets in an “overfunded” pension plan to fund retiree medical benefits?
Question – Can a self-employed person (sole proprietor or partner in an unincorporated business) or S corporation shareholder-employee be covered under his business’s health insurance plan and obtain any tax advantage?
Question – How do employer health and accident benefits fit into a cafeteria plan?
Question – What is the advantage of a “voluntary” DBO plan?
Question – What mistakes in plan design or other circumstances would cause an employer death benefit to be included in the employee’s estate?
Question – How is life insurance used in a DBO plan?
Question – Should an employer finance its obligations under a death benefit plan in advance?
Question – What are the transition rules currently in effect for split dollar plans entered into before September 18, 2003?
Question – Is split dollar a useful compensation technique for a partner, proprietor, or shareholder employee of an S corporation?
Question – What is the impact of a split dollar plan on corporate earnings for accounting purposes?
Question – Should dependent coverage be included in a group-term plan?
Question – Do the Section 79 nondiscrimination rules require, in effect, that the plan must cover practically all employees of an employer and provide all of them with insurance equal to the same multiple of salary?
Question – Can “group universal life insurance programs” (sometimes referred to as “GULP”) be used in a Section 79 group-term plan?
Question – Can insurance providing a permanent benefit be used in a group-term life insurance plan?
Question – How small a group can be covered under group-term insurance and are there any special rules for small groups?
Question – Can group-term insurance be provided for self-employed persons or S corporation shareholders?
Question – Does the option to “roll over” unused balances to an HSA change the “use-it-or-lose-it rule”applicable to health FSAs?
Question – If an employer has an arrangement under which the amount elected as a salary reduction in an FSA is “reimbursed” to the employee to cover the employee’s uninsured medical expenses, can this reimbursement be treated as a tax-free amount under IRC Section 105(b) (payment to
Question – What are the implications of the IRS position that an employer must be “at risk” with respect to health benefits in an FSA?
Question – If an employee uses up his or her benefit account allocated to one form of benefit, can amounts allocated to another form of benefit be reallocated?
Question – Is there a dollar limit on annual salary reductions in an FSA plan?
Question – Are FSA salary reductions recognized for state or local income tax purposes?
Question – Since FSA salary reductions eliminate Social Security taxes on the salary reduction, are Social Security benefits also affected?
Question – Is an employee “locked-in” for a full year to his or her FSA salary reduction amount and benefit allocation, or can it be changed during the year?
Question – Do federal securities laws apply to restricted stock, and what is their effect?
Question – How does a restricted stock plan affect an employer’s accounting statements?
Question – Do the distribution restrictions of IRC Section 409A, discussed in Chapter 26, apply to a stock option plan?
Question – How are stock options treated by the company for accounting purposes?
Question – What is the effect of federal securities laws on stock option plans?
Question – If a bonus is based on “profits,” is there any specific definition of profits that must be used?
Question – What are the advantages of a written bonus plan?
Question – What is the significance of cash compensation planning for an employee of an S corporation?
Question – If an executive’s compensation is based on profits or sales, will it be deemed unreasonable (and therefore nondeductible) if the employer has an unusually good year and the payment is therefore very high?
Question – How is a Section 457 plan informally funded or “financed” through the purchase of insurance or annuities?
Question – What constitutes an “unforeseeable emergency” that would permit distributions from a Section 457 plan?
Question – How can a governmental or tax-exempt employer provide a substantial deferred compensation benefit for an executive or key employee for whom the annual dollar limit would be inadequate?
Question – What is a “secular trust”?
Question – How can an executive determine whether it is better to defer compensation and pay the taxes later or to receive the compensation currently and pay taxes at relatively low income tax rates?
Question – Can a corporation provide a nonqualified deferred compensation plan to an executive who is a controlling shareholder (more than 50%) in the corporation?
Question – What provisions should (or should not) be included in a “rabbi trust” agreement?
Question – What costs or risks are involved in the use of a rabbi trust-type of financing arrangement for deferred compensation?
Question – When should a benefit planner recommend using a rabbi trust?
Question – How is life insurance used to finance an employer’s obligation under a nonqualified deferred compensation plan?
Question – How were excludable 403(b) plan contributions determined before 2002?
Question – What is a Roth 403(b) plan?
Question – Since a 501(c)(3) organization can sponsor both Section 401(k) plans and TDA plans, what are the considerations in choosing between the two?
Question – Can a TDA participant transfer funds from one annuity contract or mutual fund investment to another without adverse tax effect?
Question – Can a TDA plan participant make deductible IRA contributions as well as salary reductions under the TDA plan?
Question – Can TDA plans cover “independent contractors”—for example, anesthesiologists or radiologists associated with, but not formally employed by, hospitals?
Question – How can a planner determine if an employer organization meets the technical eligibility requirements in the Code?
Question – Can a Keogh plan fund be reached by the owner’s creditors?
Question – Can a Keogh plan be established if the self-employed person is covered under a corporate retirement plan of an employer?
Question – May I set up a Keogh plan in addition to an IRA?
Question – What happens to my plan if I die?
Question – Can I collect benefits if I become disabled?
Question – Who can establish a Keogh retirement plan?
Question – How is an age-weighted formula applied when shareholder-employees of an S corporation are covered?
Question – Can a self-employed person adopt a cross-tested or other age-weighted plan?
Question – Who is eligible to claim the nonrefundable “saver’s credit” for salary reduction contributions to a 401(k) plan?
Question – How can an employer provide retirement benefits to replace 401(k) benefits lost by an executive as a result of the $245,000 (in 2011, as indexed) compensation “cap?”
Question – Is it better for a 401(k) plan participant to contribute to the 401(k) plan or to use the same amount to pay off a home mortgage?
Question – What types of investments are appropriate for Section 401(k) plans?
Question – What is a Roth 401(k) feature?
Question – What are the requirements for a safe harbor 401(k) plan?30
Question – What are the requirements for a SIMPLE 401(k) plan?
Question – How can an employer increase employee participation in its 401(k) plan?
Question – What is a “hardship” for purposes of a Section 401(k) plan withdrawal?
Question – Can a Section 401(k) plan participant make deductible contributions to a traditional IRA as well as salary reductions under a Section 401(k) plan?
Question – Can a one-person business (proprietorship or corporation) adopt an individual 401(k) plan for the owner?
Question – What kinds of organizations can adopt Section 401(k) plans?
Question – What legal requirements apply to ESOPs specifically, as opposed to both stock bonus plans and ESOPs.
Question – Can a stock bonus plan or ESOP hold life insurance or investments other than employer stock?
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