Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues (HCR4)

4.00 CPE Credit Hours

The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments.

CPAs who need an in-depth understanding of employment issues

• Identify compliance issues
• Understand how health care mandates apply to employers and individuals
• Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans

• ERISA compliance: employee welfare plans and qualified plans
• Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care
• Health care plans: HRAs, HSAs, and other employer-sponsored plans
• Qualified plan requirements: eligibility, coverage, and vesting