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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 27

ACCOUNTING & TAX ISSUES (continued)

TAX SHELTERS - ABUSIVE TAX SHELTERS

IRS Is Still Looking for Listed Transactions - IDRs Used by IRS for Mandatory

Tax Shelter Information ................................................................................................June, 2006..................pg. 6 Abusive Reinsurers (Watch Out #9) *................................................................................June, 2006..................pg. 3 The IRS Broadens its Attack on Tax Shelters to Include Dealer PORCs … Notice 2002-70*.....December, 2002.........pg. 6 IRS Red Flags for Spotting Abusive Tax Shelters*............................................................September, 2000 ........pg. 23

TECHNICIAN TOOL PLANS - SECTION 62(c) ACCOUNTABLE & NONACCOUNTABLE PLANS, OTHER REIMBURSEMENT ARRANGEMENTS & RENTAL PROGRAMS

IRS Approves a “Tool Reimbursement Plan” in LTR 200930029.....................................Year-End, 2009..........pg. 38

2009 NADA Convention … Dealer Tax Update by the IRS MVTA*

Employment Tax Issues of Employer Tool (Reimbursement) Plans............................Mid-Year, 2009 .........pg. 10 What’s New from the IRS Point of View …Tracking Recent MVTA Presentations*.......Mid-Year, 2008 .........pg. 5

Employee Tool & Equipment Plans ..............................................................................Mid-Year, 2008 .........pg. 9

Tool Equipment Plans Update ...........................................................................................Mid-Year, 2008 .........pg. 48

IRS Task Force Alert Advises Tool Plans to “Take a Cautious Approach”

..................Mid-Year, 2008 .........pg. 49

IRS Revised Coordinated Issue Paper Hammers Employee Tool Plans (July, 2008)..Mid-Year, 2008 .........pg. 50

T e c h n i c i a n s T o o l R e i m b u r s e m e n t P l a n s - U p d a t e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D e c e m b e r , 2 0 0 7 . . . . . . . . . p g . 3 4

IRS MVTA 2007 Conference Presentation Slides on Employee Tool & Equipment Plans ........................................................................

..........................December, 2007.........pg. 35

ILM 200745018 … Tool Reimbursement Plan is a Nonaccountable Plan Overview..................................................................................................................December, 2007.........pg. 34 Facts.........................................................................................................................December, 2007.........pg. 37 Analysis ...................................................................................................................December, 2007.........pg. 42

Discussion of Law ...................................................................................................December, 2007.........pg. 46 Sec. 62(c) Tool Reimbursement Accountable Plans Update ..............................................June, 2007..................pg. 20

IRS Information Document Request (IDR) re: Tool Plans (Form 4564) Section 6700 Tax Shelter Investigation Letter re: Tool Plans................

.....................June, 2007..................pg. 21 ......................June, 2007..................pg. 28

2006 AICPA Auto Dealership Conference IRS MVTA Update on Tool Plans .................December, 2006.........pg. 15

A Second Check on Tool Reimbursement Plans ................................................................December, 2006.........pg. 22 Accountable Plans under Sec. 62(c) for Reimbursing Technicians for their Tool Costs....September, 2006 ........pg. 10

Namyst Loses Again Because Excess Reimbursements Were Not Returned to Employer.....June, 2006..................pg. 4

IRS Automotive Alert!

J a n . , 2 0 0 6

Revenue Ruling 2005-52

.....................................

M a r c h , 2 0 0 6

...............

p g . 3 8

2005 AICPA Auto Dealership Conference IRS MVTA Update on Tool Plans .................December, 2005.........pg. 10 Rev. Rul. 2005-52 Emphasizes Strict Compliance … Obviously Flawed Plans Take a Hit...September, 2005 ........pg. 11 A d d i t i o n a l C r i t e r i a I R S W i l l A p p l y i n C o n s i d e r i n g P r o p o s a l s R e : A c c o u n t a b l e P l a n s . . . . . . S e p t e m b e r , 2 0 0 5 . . . . . . . . p g . 1 4

T o o l P l a n R e v e n u e R u l i n g ( 2 0 0 5 - 5 2 ) D o e s n t S a y A n y t h i n g N e w . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 2 0 0 5 . . . . . . . . p g . 1 5

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