Flexible Spending Account
December 16, 2022
A flexible spending account (FSA) is an account in an employee’s name that reimburses the employee for qualified medical expenses or dependent care expenses. It
A flexible spending account (FSA) is an account in an employee’s name that reimburses the employee for qualified medical expenses or dependent care expenses. It
Most employee benefits are subject to dollar limits that are adjusted annually based on inflation. The Internal Revenue Service (IRS) recently issued Notice 2022-55, which
On May 23, 2022, the IRS issued an Employee Plans Newsletter that appears to soften the consequences when an employer misses a deadline for restating
On May 13, 2022, the United States Court of Appeals for the Tenth Circuit filed its opinion in Reserve Mechanical Corp. v Commissioner, Reserve Mechanical’s
On March 21, 2022, the United States District Court for the Eastern District of Tennessee struck a major blow against the practice of the Internal
On March 3, 2022, the United States Circuit Court of Appeals for the Sixth Circuit issued its opinion in Mann Construction, Inc. et al v
For the first time in recorded history, the IRS has publicly withdrawn its challenge of a captive insurance company and has conceded the taxpayer’s deductions.
In a battle between the Internal Revenue Service (IRS) and the State of Delaware, who wins? Well, in the context of a discovery dispute, a
On May 17, 2021, the United States Supreme Court issued its opinion in CIC Services, LLC v. Internal Revenue Service, a case challenging the legality
One of the first things that a first-year law student learns in law school is that bad facts make bad law. Well, the most recent
