Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Fringe Benefits: 2018 (FB)

(Updated for the Tax Cuts and Jobs Act) 8-Hour Program

WHY ATTEND THIS COURSE?

Fringe benefits are a significant part of every company’s overhead, and a concern for every employer. Help clients or employers comply with Congress’ revisions to the health care laws, make effective use of fringe benefits, and reduce income and payroll tax burdens in the process. During this one-day program, participants will learn how to most effectively use major fringe benefit options to contain costs and increase employee job satisfaction.

DESIGNED FOR...

Practitioners and industry accountants who are interested in the tax rules that govern fringe benefits. May also be suitable for public practice.

OBJECTIVE

Participants will be able to:

  • Identify opportunities to use various fringe benefit programs to reduce total compensation costs
  • Evaluate benefit options and special programs
  • Explain fringe benefits to owner-manager clients or employers
  • Create opportunities for consulting with clients
  • Comply with the rules in “Affordable Care Act” affecting employer health care benefits

MAJOR SUBJECTS

  • How any changes to the Patient Protection and Affordable Care Act affects fringe benefit planning
  • Major tax advantaged fringe benefit programs
  • Health Savings Accounts and Health Reimbursement Arrangements
  • Accident and health plans (insured and self-insured)
  • Tax treatment of automobiles as fringe benefits
  • COBRA coverage requirements
  • Long-term care insurance
  • Section 125 Flexible Spending Arrangements/Cafeteria Plans
  • Market considerations
  • Group disability insurance
  • Employee expense account reimbursement plans, including the impact of changes to meals and entertainment by the Tax Cuts and Jobs Act
  • Group-term life insurance
  • Child and dependent care programs
  • Non-qualified deferred compensation plans after final Section 409A regulations

COURSE ACRONYM: FB

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Intermediate

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Taxes

RECOMMENDED CPE CREDIT: 8 hours


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.