HCR4
FROM HIRING TO FIRING AND EVERYTHING IN BETWEEN: HEALTH CARE, RETIREMENT, AND FRINGE BENEFIT TAX ISSUES

The employer-employee relationship strains both sides in a troubled economy, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal and tax issues associated with all aspects of employment. This course provides in-depth coverage of this critical area.

Major Topics:

  • ERISA compliance: employee welfare plans and qualified plans
  • Fringe benefit issues: COBRA, Family and Medical Leave Act, and what is new in health care
  • Health care plans: HRAs, HSAs, and other employer-sponsored plans
  • Preparing for the 2015 mandate on employers and responding to the 2014 mandate on employees with respect to health care insurance
  • Qualified plan requirements: eligibility, coverage and vesting

Learning Objectives:

  • Be aware of compliance issues
  • Understand which employers and which individuals are subject to health care mandates
  • Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans

Designed For: CPAs who need an in-depth understanding of employment issues
Level of Knowledge: Basic
Prerequisite: None
Advanced Preparation: None
Credits: 4