Employee Benefits

August 1, 2005

Please note: This item is from our archives and was published in 2005. It is provided for historical reference. The content may be out of date and links may no longer function.

August 6, 2026

IRS adds notices, payment features to business tax accounts

August 5, 2026

IRS guidance addresses expanded paid family and medical leave credit

August 5, 2026

Accounting ethics in the age of AI

Technology
- Information Security & Privacy
Tax
- International Tax

The Treasury Department and IRS issued Notice 2005-42, which allows employers to modify flexible spending arrangements (FSAs) to extend the deadline for reimbursement of health and dependent care expenses up to 2.5 months after the end of the plan year ( www.treas.gov/press/releases/reports/n0542.pdf ). Previously, employees forfeited any FSA funds they did not use by the end of the year.

MAGAZINE

Employee Benefits

IRS adds notices, payment features to business tax accounts

IRS guidance addresses expanded paid family and medical leave credit

Accounting ethics in the age of AI

Features

Real-life ways small firms use AI

How to set up an effective internship program

Adding externships to attract more talent

Data governance: How finance builds trust in the numbers

Ask the Expert: Context and AI

FROM THIS MONTH'S ISSUE

Real-life ways small firms use AI

From The Tax Adviser

Current developments in S corporations

Transfer pricing treatment of acquired intangibles

Condo casualty losses: Deductions for common-interest property

Trust distributions: Timing, tax, and practical considerations

MAGAZINE

HOME

ABOUT

SUBSCRIBE

AICPA & CIMA SITES