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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 29

ACCOUNTING & TAX ISSUES (continued)

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

Tool Plans … “IRS Unfairly Attacks the Tools Industry”..................................................March, 2005...............pg. 4

Tool Reimbursement Plans … An Update (Watch Out #2)................................................March, 2005...............pg. 1 Y e a r - E n d T a x P l a n n i n g O p p o r t u n i t i e s L e t t e r f o r D e a l e r C l i e n t s r e : T o o l P l a n s . . . . . . P G . . . S e p t e m b e r , 2 0 0 4 . . . . . . . . p g . 9 ............................September, 2004 ........pg. 7 Update on Accountable Plans for Service Technicians’ Tool Expenses

2004 NADA Workshop Summary Report on Tool Plans..............

.....................................March, 2004...............pg. 9

2003 AICPA Auto Dealership Conference IRS MVTA Update on Tool Plans .................December, 2003.........pg. 10

W.J. De Filipps’ Seminar Outline on Tool Plans.................

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S e p t e m b e r , 2 0 0 3 . . . . . . . . p g . 1 8

Dealer Tax Issues Strike Out (Watch Out #4) ....................................................................September, 2003 ........pg. 2

Request for Guidance from the IRS under Industry Issue Resolution Program .................June, 2003

..................pg. 6

Update on Recent Revenue Procedures on Tool Plans for Other Industries (Watch Out #6) ..June, 2002..................pg. 3 Appeals Court Reverses Shotgun Delivery Summary Judgment on Penalty Assessments .....December, 2001.........pg. 23 Two FSAs (200127004 & 200132003) Shed More Light on IRS Objections to Plans......September, 2001 ........pg. 6

IRS Issues Negative Opinion

ILM 200006005

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

S e p t e m b e r , 2 0 0 0

........

p g . 4

IRS Finalized Coordinated Issue Paper (June, 2000) ........................................................ Considerations in Evaluating Exposure…Service Tech Tool Plans.......................... PG.. Another Arrangement Fails to Deliver Equipment Rental Benefits - De Paz, v. Comm. .. IRS Hammers Auto Dealer Plan While Shotgun Delivery’s Plan Is Shot Down in Court....... 1999 AICPA Auto Dealership Conference IRS MVTA Update* ..................................... Technician Tool Rental & Reimbursement Plans - Part 2 ................................................. The Two Biggest Tax Problems for Dealers Right Now … Technician Tool Plans ......... Tool Plans … A Free Lunch … With Some Indigestion? (ILMs 199917011 & 199921003)..... The Accountable Plan Requirements Under Section 62(c) ............................................... Five Warnings re: Service Technician Tool Rental Plans ................................................ So You Want to Be a Test Case, Do You? … Here’s Some of What the IRS Will Want to Know Technician Tool Rentals: Sound Plans or Schemes?........................................................

.September, 2000 ........pg. 6 .September, 2000 ........pg. 12

.June, 2000..................pg. 12 . March 2000................pg. 6 .December, 1999.........pg. 7 .December, 1999.........pg. 10 .September, 1999 ........pg. 1

.June, 1999..................pg. 3 .June, 1999..................pg. 8 .June, 1999..................pg. 9 .June, 1999..................pg. 11 .September, 1998 ........pg. 3

TRANSFEREE LIABILITY

Auto Dealer Held Not Responsible for Unpaid Luxury Vehicle Excise Taxes (Watch Out #3) .

.September, 2002 ........pg. 2

UNCLAIMED FUNDS

Dealers Holding Unclaimed Funds Should Treat Them Properly .....................................

.September, 1999 ........pg. 3

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