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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 28

ACCOUNTING & TAX ISSUES (continued)

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

A Comprehensive Report on Technicians’ Tool Reimbursement Plans Under Section 62(c)......June, 2005..................pg. 4

Executive Summary................................................................. Background Considerations Generalities, Practicalities & Broad Range of Application

......................................June, 2005..................pg. 7

......................................June, 2005..................pg. 10

“Typical” Technician Profile ...................................................................................June, 2005..................pg. 11

The Technician’s Toolbox

.......................................................................................June, 2005..................pg. 12

Multiplicity of “Reimbursement Plans” in the Marketplace ....................................June, 2005..................pg. 13

Taxability of Employer Reimbursements...........................

...........................................June, 2005..................pg. 16

15 Years of Limited IRS Guidance

1990 … Treasury Decision 8324 .............................................................................June, 2005..................pg. 19

1999 … First Warnings as IRS Discusses Accountable Plans for Auto Dealers at an AICPA Dealership Conference..........................................................June, 2005

..................pg. 20

2000 … Coordinated Issue Paper … Generally Negative on Tool Reimbursement Payments to Auto Dealer Service Technicians...........................................June, 2005..................pg. 22

2002 … Rev. Proc. 2002-41 … Using Accountable Plans to Pay “Deemed

Substantiated” Hourly Rates to Pipeline Rig Welders ...............................June, 2005..................pg. 27

2004 … Rev. Rul. 2004-1 … Using Accountable Plan Arrangements to Pay

Mileage Allowances to Delivery / Courier Employees ..............................June, 2005..................pg. 28

2004

Namyst in the Tax Court

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

J u n e , 2 0 0 5

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

p g . 3 1

Timeline of Selected Sec. 62(c) Tool Plan Cases, Rulings & Developments … 1997-2005.June, 2005..................pg. 32

2001 … FSA 200127004 ..........................................................

...............................June, 2005..................pg. 33

2001 … FSA 200132003 .........................................................................................June, 2005..................pg. 34 2000 … Trucks, Inc. v. U.S......................................................................................June, 2005..................pg. 34 2000 … Trans-Box Systems, Inc. v. U.S. .................................................................June, 2005..................pg. 35

2000 … DePaz, et al. v. Comm................................................................................June, 2005..................pg. 35 2000 … ILM 200006005 .........................................................................................June, 2005..................pg. 36 2000 … Shotgun Delivery, Inc. v. U.S.....................................................................June, 2005..................pg. 36

1999 … ILM 199921003 .........................................................................................June, 2005..................pg. 37 1999 … ILM 199917011 .........................................................................................June, 2005..................pg. 37 Visualizing the Components...............................................................................................June, 2005..................pg. 38

“Wage Recharacterization”

A Difficult, Technical Issue.....................................................................................June, 2005..................pg. 39 Toward Resolving Opposing Viewpoints................................................................June, 2005..................pg. 40

Dangers in the Handling of “Return of Excess” Reimbursements Questions Needing Answers … If I Could Write the Rules, Here Are the Points I’d Cover ................................June, 2005..................pg. 41 .................................June, 2005..................pg. 42

  • But, Since I Can’t, Here Are Some Practical Suggestions..................................June, 2005..................pg. 44

Considerations in Evaluating Exposure to Plan Challenges by the IRS............... PG...June, 2005..................pg. 45

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