Idaho Fringe Benefits

Slides (PDF)

SECURE Act Reference (PDF)

2020 Developments in Fringe Benefits

Notice Provides Details on CARES Act Retirement Plan Provisions

Safe Harbor Plan Distribution Notices Updated by IRS to Reflect SECURE and CARES Act Changes

Relief Provided from the Physical Presence of a Notary or Plan Representative for 2020 for Certain Plan Elections

Maximum FSA Carryover Set to 20% of Maximum Deferral and Change in Timing for Reimbursement for Individual Premium Provided for in IRS Notice

COVID-19 Relief Provided for §125 Plans and Participants

Regulations Issued Creating Individual Coverage HRA and Excepted Benefit HRAs (added during session)

HDHPs May Pay for COVID-19 Testing and Treatment Without Regard to Deductibles

Remember the Parking Lot Tax? IRS Issues Proposed Regulations on Post-TCJA Qualified Transportation Expenses

Employers May Establish Leave Sharing Plans to Which Employees May Donate for COVID-19 Related Leave