Dickinson Wright attorneys William E. Elwood and Cynthia A. Moore have written a recently published fifth edition to their book, "Tax Management Portfolio No. 394 - Employee Fringe Benefits." The book examines the substantive rules pertaining to various fringe benefits provided by an employer to an employee.

"This book is designed to assist employers understand the rules pertaining to employee fringe benefits," said Moore, practice department manager for employee benefits, estate planning, gaming, health care, immigration, and tax at Dickinson Wright. "We cover a range of topics from qualified retirement planning services to educational assistance programs. The goal is to help employers understand the impact of employee fringe benefits and how to craft a benefit program that is beneficial to their employees and their business."

"Tax Management Portfolio No. 394 - Employee Fringe Benefits" is part of the Bloomberg BNA Tax & Accounting's Portfolios. These portfolios are written by leading tax authorities and cover topics including compensation planning, corporate returns and computation of tax, income tax accounting, partnerships, real estate, and an U.S. tax overview.

Elwood and Moore discuss in detail the various categories of fringe benefits specifically addressed under Section 132 - working condition fringes, no-additional cost services, qualified employee discounts, de minimis fringe benefits, qualified transportation fringes, qualified moving expense reimbursements, qualified retirement planning services, and qualified military base realignment and closure fringe payments. They also examine the tax status of certain benefits addressed by specific statutory provisions such as Section 127 educational assistance programs and Section 129 dependent care assistant programs.

Elwood is a member in Dickinson Wright's Washington, D.C. office. He is a former technical assistant to the chief counsel of the Internal Revenue Service and he counsels various corporate parties in numerous tax audit and appeal matters. Elwood earned his B.S. from Pennsylvania State University and his law degree from the University of Pennsylvania Law School.

Moore is a member in the firm's Troy office. She is a national expert on fringe benefit plans, including dependent care assistance programs, educational assistance programs, and Section 132 fringe benefits. Moore earned her B.A. from Alma College and her law degree from the University of Texas at Austin.

To learn more about the book, "Tax Management Portfolio No. 394 - Employee Fringe Benefits," visit

Published: Fri, Dec 28, 2012


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