Due to changes in both the economy and the Internal Revenue Code, fringe benefit planning has become one of the most important areas of planning for your client’s business and personal needs. There are a variety of tools and techniques to meet a client’s fringe benefit planning objectives. This course looks at those various tools and techniques and provides the practitioner with a basic understanding of how to use each one. This course also features a review of some complex areas of employee benefit planning, including ERISA reporting and disclosure requirements.
An overview of the fringe benefit planning process. Understanding the needs of the business owner. Understanding the needs of the employees. Options under IRC Section 132 fringe benefit plans. When to use a cafeteria plan. Tax rules regarding timing of income and deductions in cash compensation planning. Tax implications of dependent care and educational assistance plans. How a flexible spending account plan works. Design features of a group term life insurance plan. Regulations when using medical savings accounts. Various options to financing retiree medical benefits. Comparison of health care benefits under an insured plan versus an HMO. Detailed overview of major ERISA reporting and disclosure requirements. Understanding of IRC common control rules. Overview of age and sex discrimination rules.
CPAs, EAs, attorneys, and financial planners
Compare a variety of planning tools and techniques to meet a fringe benefit planning objective. Compare complex areas of employee benefit planning, including ERISA reporting and disclosure requirements.
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.
In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 1500 eight-hour seminars over the past twenty years. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Non-Member Price $309.00
Member Price $259.00