Tax and Financial Implications of Healthcare Reform (Repeated in #46)

This session will review the statutory and regulatory tax rules that govern which entity is entitled to deduct the expense of qualified and nonqualified deferred compensation and at what time. We will discuss typical arrangements and fact patterns that arise, as well as practical considerations…

The Internal Revenue Code provides for a number of ways for employers to deliver health benefits to their employees. Many of these arrangements allow employees to set aside amounts that the employee can use for his or her own health benefits…

This course will assume a general understanding of different types of equity and cover more advanced technical aspects such as common errors, deposit and reporting rules for equity compensation, the netting rule implications for the new stock buyback excise tax, and redeferral arrangements…

This session will cover changes to health reimbursement arrangements (HRAs) and health savings accounts (HSAs) that may lay the groundwork for an emerging shift from defined benefit to defined contribution in the health care space…