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Pay, fringe benefits, insurance, rent and the ACA

SEE 2 Chapter 12 · IRS outline 2B1, 2B2, 2B8, 2E12

Copperline Tools has grown to 66 people, and Walt's kindness keeps creating tax questions. He hires his teenager for the summer, buys everyone lunch, leases a building he personally owns to the company, and has just heard the phrase 'applicable large employer' for the first time. Theo takes the payroll file. Nadia tells him it's where business owners' best intentions are written down in numbers.

In this chapter

1. Pay that's deductible
2. Family employees and statutory employees
3. Fringe benefits
4. Health plans, cafeteria plans, HSAs and QSEHRAs
5. Business insurance
6. Rent and self-rentals
7. ACA compliance for employers

This chapter has 7 lessons and 58 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Reasonable compensation
• family employment and statutory employees
• fringe benefits
• health plans
• insurance
• rent and self-rentals
• employer shared responsibility

Chapter 11: Business income, inventory and at-risk · Chapter 13: Workers, employment taxes and other taxes