The Essentials of Fringe Benefit Planning
Overview
The Tax Cuts and Jobs Act of 2017 has made significant changes to the Internal Revenue Code. Due to these changes, 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 takes a look 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.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Highlights
- An overview of the fringe benefit planning process
- Understanding the needs of the business owner
- Understanding the needs of the employees
- Options under IRC §132 fringe benefit plans
- Automobile issues
- Disability issues
- Dependent care issues
- Medical issues
- Long-term care issues
- Life insurance issues
- Education issues
- Expense reimbursement issues
- Cafeteria plan issues
Prerequisites
None
Designed For
CPAs, EAs, attorneys, and financial planners
Objectives
- To review a variety of planning tools and techniques to meet fringe benefit planning objectives.
Preparation
None
Leader(s):
Leader Bios
Art Werner, Werner-Rocca Seminars Ltd
Arthur Joseph Werner, Esquire, is currently a shareholder in the law firm of Werner & Rocca, P.C., and in the lecture firm of Werner, Rocca & Susman Seminars, Ltd. Mr. Werner’s areas of practice include business, tax, financial, and estate planning for high net worth individuals. In addition to the practice of law, 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. A member of the Pennsylvania Bar, 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 500 eight-hour seminars over the past decade. Over the past ten years, Mr. Werner was 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 $109.00
Member Price $79.00