The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal and tax issues associated with all aspects of employment, especially now. This course provides in-depth coverage of this critical area and is updated and supplemented throughout the year for breaking developments.
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
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 mandate on employers and responding to the mandate on employees with respect to health care insurance
- Qualified plan requirements: eligibility, coverage, and vesting
