One of my C Corporation clients is purchasing group health insurance. Could an HRA be integrated with the plan to reimburse the employees for a high deductible? I presume yes as long as the minimum value required method is used. Also, I presume it’s tax-free to the employee and deductible to the employer? I couldn’t find anything in 2013-54 that states otherwise. Can An Integrated HRA Plan Reimburse Deductibles?
My client received non-qualified stock options. They were granted in 2013, and exercised a little over a year later, in 2014. In the documents my client received, the exercise price and number of shares are spelled out.
If the employer orders food in, is it taxable to the employee and what if the employee goes outside to buy lunch and bring it back to the office? Are employer provided lunches taxable to employees?
According to the IRS Regs, an individual cannot receive a 1099 & W-2 form in the same year. If a client has a leasing company for their payroll, can the company issue a form 1099?