Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues (HCR4)

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, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area.

Objectives

• Identify compliance issues
• Understand how health care mandates apply to employers and individuals
• Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans

Highlights

• ERISA compliance: employee welfare plans and qualified plans
• Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care
• Health care plans: HRAs, HSAs, and other employer-sponsored plans
• Qualified plan requirements: eligibility, coverage, and vesting

Who Will Benefit

CPAs who need an in-depth understanding of employment issues

Credits

Leaders

• Michael A. Frost

  Michael A. Frost, CPA, EA MDA Professional Group, P.C. / Albertville, AL

  Mike Frost, CPA, EA is an associate and shareholder of MDA Professional Group, P.C. and has been with the Albertville office since 1989. Currently a tax partner, Mike specializes in all areas of income tax and small business consulting including but not limited to: Business and individual income tax preparation and planning, estate and retirement planning, estate, gift, and trust tax preparation, small business consulting, Medicare planning and other elder care, audit representation, religious groups and clergy. Mike has conducted CPE engagements and seminars for the Alabama Society of Enrolled Agents and the Childcare Resource Network of Alabama and has been a featured speaker at the Annual Federal Tax Clinic hosted by the University of Alabama. Mike has served as technical advisor for tax articles for the Sand Mountain Reporter newspaper, and has been a regular on the public speaking circuit. Mike also conducts in-house training in all areas of income tax for his firm. Mike has been Mike graduated with "high honors and distinction" from Jacksonville State University with a major in accounting and a minor in finance and a 4.0 GPA. He is a member of the American Institute of Certified Public Accountants, the Alabama Society of Certified Public Accountants, the National Association of Enrolled Agents, the Alabama Association of Enrolled Agents, and the Accountants Global Network, International. In addition, he is a graduate of the Tax Planning and Advising for Closely Held Businesses Certificate of Educational Achievement Program sponsored by the AICPA. Mike is an ordained minister and pastor. He enjoys music, and is a vocalist in a local Christian band. He is also active in his community as an Albertville Rotarian. Mike resides in Albertville, Alabama with his wife, Kay, and two children, Dylan and Sarah.

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