IRS Illustrates Employee Reimbursement Plans

The IRS has described four situations where employers have recharacterized taxable wages as nontaxable business expense reimbursements and has ruled on whether these arrangements satisfy the business connection requirement of the accountable plan rules.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/XdqrQDPeT1k/clinic-story-09.aspx

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