Business Insights, Research & Perspectives

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March 7, 2013

403(b) Plan Relief Available

As mentioned in last month’s Benefit Beat, IRS Revenue Procedure 2013-12 updated the IRS’ Employee Plans Compliance Resolution System (EPCRS) for correcting plan errors.  Of particular note, this Revenue Procedure addresses voluntary correction possibilities available to 403(b) plans. 

March 5, 2013

IRS Issues 2013 Vehicle Depreciation Dollar Limits (article)

The IRS has released the inflation-adjusted limitations on depreciation deductions for business-use passenger automobiles, light trucks, and vans first placed in service during calendar year 2013. Some of the depreciation limits are identical to the limits for 2012; other ceilings have increased by $100.

March 5, 2013

IRS Expands Relief Program for Employers with Misclassified Workers (article)

In 2011, the IRS launched the Voluntary Classification Settlement Program (VCSP) that allows eligible employers to voluntarily reclassify workers as employees, rather than independent contractors, for future tax periods. In exchange, the employers' liability for past payroll tax obligations is slashed to only a minimal payment.

February 28, 2013

HRB 67 - Whistleblower Protections for ACA Violations; Final Health Insurance Market and Rate Review Rules

February 28, 2013 -- In what is becoming a weekly or even semi-weekly occurrence, the government is once again issuing guidance to further the implementation of the Affordable Care Act (“ACA”).

February 27, 2013 By Michael LoGiudice

Witness Tackles Storm Damage (article)

Michael LoGiudice draws on his construction know-how to assess hurricane losses.

February 26, 2013

The Impact of the New Medicare Tax on Trusts and Estates (article)

The 3.8% Medicare tax is a tax on the net investment income of high income taxpayers, as well as trusts and estates. This tax is imposed by Internal Revenue Code Section 1411 and becomes effective for tax year 2013. 

February 26, 2013

Taxation of Advertising Associated with Sponsorship Payments (article)

Corporate sponsorships generally are not subject to unrelated business income tax (UBIT) if the sponsor receives no substantial benefits in return. When the sponsor receives substantial benefits in return for its contribution, the charitable organization must distinguish benefits that would trigger UBIT, such as advertising, from benefits that would not trigger UBIT, such as the use of the sponsor's logo in the organization's activities.

February 26, 2013

Tax Accounting for Software Costs (article)

For expenses associated with software, the tax accounting — whether the expenses can be deducted currently or must be capitalized and depreciated or amortized — can be handled in many different ways depending on how the software costs are incurred. 

February 25, 2013

HRB 66 - Final Essential Health Benefit Regulations and Determining Actuarial Value & Minimum Value in Plans

February 25, 2013 -- In keeping with the on-going march toward Affordable Care Act compliance in 2014, the Department of Health and Human Services has issued several important pieces of guidance recently, including final Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation.

February 21, 2013

IRS Expands Voluntary Retirement Plan Correction Procedures to Include 403(b) Plans (article)

On December 31, 2012, the IRS issued an update to the Employee Plans Compliance Resolution System (EPCRS) to include voluntary correction procedures for 403(b) plans.
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