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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.

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AICPA's Annual Federal Tax Update

Emphasizing implementation and compliance, this CPE self-study course will help you understand and apply recent Federal tax law changes that may impact your client.

Course – Textbook,   Course – Online Individual income taxation Intermediate

Annual Tax Update: Individuals and Sole Proprietors

Gain practical insights and valuable tax-saving strategies from AICPA’s seasoned tax professionals who know what the new laws, rules and court rulings can mean for...

Course – Textbook,   Course – Online Income 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

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

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