This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Employee benefits

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Proposed Regulations Provide Helpful Guidance for Sec. 457(f) Plans

This item provides background information on Sec. 457(f) plans and highlights certain aspects of the proposed regulations.

Article Reporting & filing requirements Intermediate

Tax help for working parents

Federal and state credits and employer-provided care may help reduce the high cost of child care.

Article Individual income taxation Intermediate

Treatment of Wellness Program Benefits and Employer Reimbursements Under a Sec. 125 Cafeteria Plan

For employees to evaluate the true tax benefits, they must understand the wellness programs and plans being offered. This article explores the details.

Article Reporting & filing requirements Intermediate

The Cadillac Tax: How to Address Questions Your Clients May Have

This article presents some questions clients may ask their tax advisers about the Cadillac tax and ideas on how to address them.

Article Types & qualifications Intermediate

Employer Beware: Affiliated Service Group Is a Single Employer for Benefit and Health Care Coverage Testing

This article discusses affiliated service group rules and their application to various situations.

Article Employee benefits Intermediate

Charitable IRA Distributions: A Great Opportunity

This article discusses what a “qualifying charitable distribution” is and explores the tax benefits of charitable IRA distributions.

Article Income Intermediate

Quick Reference Guide to Divorce-Related Tax Matters

This guide summarizes many of the tax issues that arise during divorce proceedings and the challenges that may affect family law practitioners.

Report Tax issues Foundational

Local Lodging Provided to an Employee: How to Determine Whether to Include It in the Employee’s Income

This article discusses how employer paid lodging for local events should be treated on the employee's tax return.

Article Employee benefits Foundational

ACA Issues for Employers

This archived webcast will help you guide employers through the intricacies of ACA implementation.

Webcast Affordable Care Act (ACA) Foundational

Annual Compliance Kit

This page provides access to a comprehensive package of resources including checklists, organizers, guides, and engagement letters for key practice areas.

Tool Practice management & professional standards Intermediate

Minimum Essential Coverage and Premium Tax Credit FAQs

​This document will help you navigate the ACA through a FAQs about the minimum essential coverage and the premium tax credit.

Article Reporting & filing requirements Foundational

Health Insurance Issues S Corporation Shareholders

This page includes common questions CPAs are asking about their S corporation clients affected by the Affordable Care Act.

Article Affordable Care Act (ACA) Foundational