Author: Ronald S. RizzoPublisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 914
Book Description
VEBAs and Fringe Benefits
Author: Ronald S. RizzoPublisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 914
Book Description
Tax Treatment of Employee Fringe Benefits
Author: United States. Congress. House. Committee on Ways and Means. Task Force on Employee Fringe BenefitsPublisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 400
Book Description
Overview of Administration Proposal to Cap Exclusion for Employer Provided Medical Care (S. 640) and of Tax Treatment of Other Fringe Benefits
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 38
Book Description
Distribution and Economics of Employer-provided Fringe Benefits
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Social SecurityPublisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 782
Book Description
The Design and Sale of VEBAs for Fringe Benefit Planning
Author: Floyd C. CulhanePublisher:
ISBN:
Category : Voluntary employees' beneficiary associations
Languages : en
Pages : 150
Book Description
Overview of the Tax Treatment of Fringe Benefits
Author: Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 24
Book Description
Overview of the Tax Treatment of Fringe Benefits
Author: Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 32
Book Description
A Primer on the Efficient Valuation of Fringe Benefits
Author: C. Eugene SteuerlePublisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 44
Book Description
What's Next for VEBAs? The Impact of Declining Employer-Provided Health Care Coverage and the Affordable Care Act
Author: Erin S. LeightyPublisher:
ISBN:
Category :
Languages : en
Pages : 26
Book Description
A voluntary employee beneficiary association or VEBA, is a U.S. tax-exempt organization set up to pay for employee health and welfare benefits. The 2007 establishment of a stand-alone VEBA trust funded by the Big Three US automakers and managed by the UAW seemed to mark a defining moment for employer-provided retiree health care benefits. After years of declining employer-provided medical benefits, the VEBA trust seemed to offer an innovative structure to maintain these promises while moving the liability off of the employer's balance sheet. Nevertheless, the 2008 financial crisis and government-assisted bailouts of GM and Chrysler immediately tested the stand-alone VEBA structure. Additionally, the passage of the Affordable Care Act is expected to accelerate the decline of employer-provided retiree health care benefits. With retirees able to receive medical coverage through the Affordable Care Act's health care exchanges, the number of VEBA plans has already begun to decline. VEBAs will still serve a purpose as a tax-advantaged benefit funding mechanism and will be important for companies in financial distress looking to reduce the level and uncertainty of their significant benefit liabilities.
VEBAs and Other Welfare Benefit Funding Arrangements
Author: Andrew W. StumpffPublisher:
ISBN: 9781558718722
Category : Employee fringe benefits
Languages : en
Pages :
Book Description
"... analyzes the tax and other legal considerations relevant to pre-funding employee "welfare benefits" such as life, medical, accident and other similar benefits. It describes the principal characteristics of and rules that apply to the different types of entities that may be used to fund such benefits, including voluntary employees' beneficiary associations (VEBAs) under [section] 501(c)(9), trusts established by governmental entities under [section] 115, nonexempt trusts, and captive insurance companies. It also addresses the rules that govern the tax deductibility of contributions to welfare benefit funds under [sections] 419 and 419A."
