Table of Contents
Chapter 1 - Getting Cash Out of Your Business - Section 1
Capital Gains & Dividends - §1(h)
Tax on Net Investment Income - §1411
Equivalent to an “Interest-free" Loan
Tax Savings v. Loss of Buying Power
Tax Deferral Is Not Elimination
Special Treatment of Fringe Benefits
Excluded Statutory Fringe Benefits
Worker’s Compensation - §104(a)(1)
Employee’s Compensation History
Services Performed by the Employee
Nonqualified Deferred Compensation
Unfunded Bare Contractual Promise Plan - Type I
Funded Company Account Plan - Type II
Segregated Asset Plan - Type III
Chapter 1 - Section 1 Review Questions
Chapter 1 - Getting Cash Out of Your Business -
Section 2
Qualified Deferred Compensation - Retirement
Plans
Basic Types of Corporate Plans
Types of Defined Contribution Plans
Individual Retirement Accounts
Simplified Employee Pension Plans (SEPs)
Contribution Limits & Taxation
Restrictions on Special Valuation Rules
Special 2-Month Pour-Over Accounting Rule
Employee Achievement Awards - §74(c) &
§274(j)
Definition of Employee Achievement Awards
Group Term Life Insurance - §79
Self-Insured Medical Reimbursement Plans - §105
Employee Educational Assistance Programs - §127
Dependent Care Assistance - §129
No-Additional-Cost Services - §132(b)
Qualified Employee Discounts - §132(c)
Working Condition Fringes - §132(d)
De
Minimis (Minimal) Fringes - §132(e)
Qualified Transportation - §132(f)
Employer-Provided Automobile - §132 & §61
Special Method #1 - Lease Value
Special Method #2 - Cents per Mile
Special Method #3 - Commuting Value
Moving Expense Reimbursement Suspended - §217
On-premises Athletic Facility - §132(j)(4)(B)
Adoption Assistance Program - §137
Employer-Provided Retirement Advice &
Planning - §132
Financial Planning - §212 & §67
Percentage Reduction for Meals - §274(n)(1)
Employee Business Expenses Subject to 2% Floor
Suspended
Substantiation & Recordkeeping
Chapter 1 - Section 2 Review Questions
Chapter 1 - Getting Cash Out of Your Business -
Section 3
Employee Expense Reimbursement & Reporting
Business Travel & Transportation
Business Travel Accident Insurance
Stock Sales or Unrestricted Stock Plan
Repurchase or Restricted Stock Agreement
Stock Appreciation Rights Plans
Qualified Incentive Stock Option
Chapter 1 - Section 3 Review Questions