LAST CHANCE: Who Will Be The Next FlyerTalk Member To Fly Free To Amsterdam?
Nov 7, 2008 | 10:17 am
Join Date: Oct 2008
Posts: 108
Newbie PLEASE
I dont know if I can compete to get this one as I started late as well. BUt I'd LOVE to go. PLEASE PLEASe!!
FOR THE LOVE OF TRAVELLING I HAVE, can I go!!
TIA
FOR THE LOVE OF TRAVELLING I HAVE, can I go!!
TIA
Nov 7, 2008 | 10:18 am
Join Date: Apr 2004
Location: Homeless Nomad Wandering the Globe
Programs: Former AA EXP/2M Lifetime now Blackballed UA Premier Executive PWP Bronze
Posts: 5,938
tulip names
'Arie Design'
Nov 7, 2008 | 10:18 am
FlyerTalk Evangelist
Join Date: Feb 2007
Location: PDX
Programs: UA 1K, Marriott Plat
Posts: 11,516
Celestair
Nov 7, 2008 | 10:18 am
Join Date: Sep 2001
Location: CLT
Programs: FT Member #8119 F & J Free Agent
Posts: 6,553
When does the weekend start?
Nov 7, 2008 | 10:18 am
FlyerTalk Evangelist
Join Date: Feb 2006
Location: A festering pit; a pustule of a fistula set athwart the miasmic swamps of the armpit of the Gulf of Mexico - a Godforsaken wart upon a dark crevasse of the World. (IAH)
Programs: UA Lifetime Gold, BA Silver, Marriott Lifetime Plat, Hilton Gold, Accor Gold
Posts: 31,403
119. Meals or lodging furnished for the convenience of the employer
How Current is This?
(a) Meals and lodging furnished to employee, his spouse, and his dependents, pursuant to employment
There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer, but only if
(1) in the case of meals, the meals are furnished on the business premises of the employer, or
(2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.
(b) Special rules
For purposes of subsection (a)
(1) Provisions of employment contract or State statute not to be determinative
In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.
(2) Certain factors not taken into account with respect to meals
In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account.
(3) Certain fixed charges for meals
(A) In general
If
(i) an employee is required to pay on a periodic basis a fixed charge for his meals, and
(ii) such meals are furnished by the employer for the convenience of the employer,
there shall be excluded from the employees gross income an amount equal to such fixed charge.
(B) Application of subparagraph (A)
Subparagraph (A) shall apply
(i) whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and
(ii) only if the employee is required to make the payment whether he accepts or declines the meals.
(4) Meals furnished to employees on business premises where meals of most employees are otherwise excludable
All meals furnished on the business premises of an employer to such employers employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.
(c) Employees living in certain camps
(1) In general
In the case of an individual who is furnished lodging in a camp located in a foreign country by or on behalf of his employer, such camp shall be considered to be part of the business premises of the employer.
(2) Camp
For purposes of this section, a camp constitutes lodging which is
(A) provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market,
(B) located, as near as practicable, in the vicinity of the place at which such individual renders services, and
(C) furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees.
(d) Lodging furnished by certain educational institutions to employees
(1) In general
In the case of an employee of an educational institution, gross income shall not include the value of qualified campus lodging furnished to such employee during the taxable year.
(2) Exception in cases of inadequate rent
Paragraph (1) shall not apply to the extent of the excess of
(A) the lesser of
(i) 5 percent of the appraised value of the qualified campus lodging, or
(ii) the average of the rentals paid by individuals (other than employees or students of the educational institution) during such calendar year for lodging provided by the educational institution which is comparable to the qualified campus lodging provided to the employee, over
(B) the rent paid by the employee for the qualified campus lodging during such calendar year.
The appraised value under subparagraph (A)(i) shall be determined as of the close of the calendar year in which the taxable year begins, or, in the case of a rental period not greater than 1 year, at any time during the calendar year in which such period begins.
(3) Qualified campus lodging
For purposes of this subsection, the term qualified campus lodging means lodging to which subsection (a) does not apply and which is
(A) located on, or in the proximity of, a campus of the educational institution, and
(B) furnished to the employee, his spouse, and any of his dependents by or on behalf of such institution for use as a residence.
(4) Educational institution, etc.
For purposes of this subsection
(A) In general
The term educational institution means
(i) an institution described in section 170 (b)(1)(A)(ii) (or an entity organized under State law and composed of public institutions so described), or
(ii) an academic health center.
(B) Academic health center
For purposes of subparagraph (A), the term academic health center means an entity
(i) which is described in section 170 (b)(1)(A)(iii),
(ii) which receives (during the calendar year in which the taxable year of the taxpayer begins) payments under subsection (d)(5)(B) or (h) of section 1886 of the Social Security Act (relating to graduate medical education), and
(iii) which has as one of its principal purposes or functions the providing and teaching of basic and clinical medical science and research with the entitys own faculty.
How Current is This?
(a) Meals and lodging furnished to employee, his spouse, and his dependents, pursuant to employment
There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer, but only if
(1) in the case of meals, the meals are furnished on the business premises of the employer, or
(2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.
(b) Special rules
For purposes of subsection (a)
(1) Provisions of employment contract or State statute not to be determinative
In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.
(2) Certain factors not taken into account with respect to meals
In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account.
(3) Certain fixed charges for meals
(A) In general
If
(i) an employee is required to pay on a periodic basis a fixed charge for his meals, and
(ii) such meals are furnished by the employer for the convenience of the employer,
there shall be excluded from the employees gross income an amount equal to such fixed charge.
(B) Application of subparagraph (A)
Subparagraph (A) shall apply
(i) whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and
(ii) only if the employee is required to make the payment whether he accepts or declines the meals.
(4) Meals furnished to employees on business premises where meals of most employees are otherwise excludable
All meals furnished on the business premises of an employer to such employers employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.
(c) Employees living in certain camps
(1) In general
In the case of an individual who is furnished lodging in a camp located in a foreign country by or on behalf of his employer, such camp shall be considered to be part of the business premises of the employer.
(2) Camp
For purposes of this section, a camp constitutes lodging which is
(A) provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market,
(B) located, as near as practicable, in the vicinity of the place at which such individual renders services, and
(C) furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees.
(d) Lodging furnished by certain educational institutions to employees
(1) In general
In the case of an employee of an educational institution, gross income shall not include the value of qualified campus lodging furnished to such employee during the taxable year.
(2) Exception in cases of inadequate rent
Paragraph (1) shall not apply to the extent of the excess of
(A) the lesser of
(i) 5 percent of the appraised value of the qualified campus lodging, or
(ii) the average of the rentals paid by individuals (other than employees or students of the educational institution) during such calendar year for lodging provided by the educational institution which is comparable to the qualified campus lodging provided to the employee, over
(B) the rent paid by the employee for the qualified campus lodging during such calendar year.
The appraised value under subparagraph (A)(i) shall be determined as of the close of the calendar year in which the taxable year begins, or, in the case of a rental period not greater than 1 year, at any time during the calendar year in which such period begins.
(3) Qualified campus lodging
For purposes of this subsection, the term qualified campus lodging means lodging to which subsection (a) does not apply and which is
(A) located on, or in the proximity of, a campus of the educational institution, and
(B) furnished to the employee, his spouse, and any of his dependents by or on behalf of such institution for use as a residence.
(4) Educational institution, etc.
For purposes of this subsection
(A) In general
The term educational institution means
(i) an institution described in section 170 (b)(1)(A)(ii) (or an entity organized under State law and composed of public institutions so described), or
(ii) an academic health center.
(B) Academic health center
For purposes of subparagraph (A), the term academic health center means an entity
(i) which is described in section 170 (b)(1)(A)(iii),
(ii) which receives (during the calendar year in which the taxable year of the taxpayer begins) payments under subsection (d)(5)(B) or (h) of section 1886 of the Social Security Act (relating to graduate medical education), and
(iii) which has as one of its principal purposes or functions the providing and teaching of basic and clinical medical science and research with the entitys own faculty.
Nov 7, 2008 | 10:18 am
FlyerTalk Evangelist
Join Date: Aug 2005
Location: DCA
Programs: Kommissar Giga-Posting Direktor, PWP; Fasano Nouveau Aristocrat; CO Platinum; BD Gold; MR Gold
Posts: 18,733
Good to see that hypnotoad has returned.
Nov 7, 2008 | 10:18 am
Join Date: Oct 2007
Location: Vienna, Austria
Programs: CO Silver, Miles and More Silver
Posts: 833
Any bets on how many pages this thread will wind up being?
Nov 7, 2008 | 10:18 am
Join Date: May 2003
Location: Hong Kong
Programs: A3 Gold, BA Gold
Posts: 1,435
I wandered lonely as a cloud
That floats on high o'er vales and hills,
When all at once I saw a crowd,
A host, of golden daffodils;
Beside the lake, beneath the trees,
Fluttering and dancing in the breeze.
Continuous as the stars that shine
And twinkle on the milky way,
They stretched in never-ending line
Along the margin of a bay:
Ten thousand saw I at a glance,
Tossing their heads in sprightly dance.
The waves beside them danced, but they
Out-did the sparkling leaves in glee;
A poet could not be but gay,
In such a jocund company!
I gazedand gazedbut little thought
What wealth the show to me had brought:
For oft, when on my couch I lie
In vacant or in pensive mood,
They flash upon that inward eye
Which is the bliss of solitude;
And then my heart with pleasure fills,
And dances with the daffodils.
That floats on high o'er vales and hills,
When all at once I saw a crowd,
A host, of golden daffodils;
Beside the lake, beneath the trees,
Fluttering and dancing in the breeze.
Continuous as the stars that shine
And twinkle on the milky way,
They stretched in never-ending line
Along the margin of a bay:
Ten thousand saw I at a glance,
Tossing their heads in sprightly dance.
The waves beside them danced, but they
Out-did the sparkling leaves in glee;
A poet could not be but gay,
In such a jocund company!
I gazedand gazedbut little thought
What wealth the show to me had brought:
For oft, when on my couch I lie
In vacant or in pensive mood,
They flash upon that inward eye
Which is the bliss of solitude;
And then my heart with pleasure fills,
And dances with the daffodils.
Nov 7, 2008 | 10:18 am
FlyerTalk Evangelist
Join Date: Feb 2006
Location: A festering pit; a pustule of a fistula set athwart the miasmic swamps of the armpit of the Gulf of Mexico - a Godforsaken wart upon a dark crevasse of the World. (IAH)
Programs: UA Lifetime Gold, BA Silver, Marriott Lifetime Plat, Hilton Gold, Accor Gold
Posts: 31,403
Nov 7, 2008 | 10:18 am
Join Date: Sep 2001
Location: CLT
Programs: FT Member #8119 F & J Free Agent
Posts: 6,553
Nov 7, 2008 | 10:19 am
FlyerTalk Evangelist
Join Date: Aug 2005
Location: DCA
Programs: Kommissar Giga-Posting Direktor, PWP; Fasano Nouveau Aristocrat; CO Platinum; BD Gold; MR Gold
Posts: 18,733
119. Meals or lodging furnished for the convenience of the employer
How Current is This?
(a) Meals and lodging furnished to employee, his spouse, and his dependents, pursuant to employment
There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer, but only if
(1) in the case of meals, the meals are furnished on the business premises of the employer, or
(2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.
(b) Special rules
For purposes of subsection (a)
(1) Provisions of employment contract or State statute not to be determinative
In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.
(2) Certain factors not taken into account with respect to meals
In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account.
(3) Certain fixed charges for meals
(A) In general
If
(i) an employee is required to pay on a periodic basis a fixed charge for his meals, and
(ii) such meals are furnished by the employer for the convenience of the employer,
there shall be excluded from the employees gross income an amount equal to such fixed charge.
(B) Application of subparagraph (A)
Subparagraph (A) shall apply
(i) whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and
(ii) only if the employee is required to make the payment whether he accepts or declines the meals.
(4) Meals furnished to employees on business premises where meals of most employees are otherwise excludable
All meals furnished on the business premises of an employer to such employers employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.
(c) Employees living in certain camps
(1) In general
In the case of an individual who is furnished lodging in a camp located in a foreign country by or on behalf of his employer, such camp shall be considered to be part of the business premises of the employer.
(2) Camp
For purposes of this section, a camp constitutes lodging which is
(A) provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market,
(B) located, as near as practicable, in the vicinity of the place at which such individual renders services, and
(C) furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees.
(d) Lodging furnished by certain educational institutions to employees
(1) In general
In the case of an employee of an educational institution, gross income shall not include the value of qualified campus lodging furnished to such employee during the taxable year.
(2) Exception in cases of inadequate rent
Paragraph (1) shall not apply to the extent of the excess of
(A) the lesser of
(i) 5 percent of the appraised value of the qualified campus lodging, or
(ii) the average of the rentals paid by individuals (other than employees or students of the educational institution) during such calendar year for lodging provided by the educational institution which is comparable to the qualified campus lodging provided to the employee, over
(B) the rent paid by the employee for the qualified campus lodging during such calendar year.
The appraised value under subparagraph (A)(i) shall be determined as of the close of the calendar year in which the taxable year begins, or, in the case of a rental period not greater than 1 year, at any time during the calendar year in which such period begins.
(3) Qualified campus lodging
For purposes of this subsection, the term qualified campus lodging means lodging to which subsection (a) does not apply and which is
(A) located on, or in the proximity of, a campus of the educational institution, and
(B) furnished to the employee, his spouse, and any of his dependents by or on behalf of such institution for use as a residence.
(4) Educational institution, etc.
For purposes of this subsection
(A) In general
The term educational institution means
(i) an institution described in section 170 (b)(1)(A)(ii) (or an entity organized under State law and composed of public institutions so described), or
(ii) an academic health center.
(B) Academic health center
For purposes of subparagraph (A), the term academic health center means an entity
(i) which is described in section 170 (b)(1)(A)(iii),
(ii) which receives (during the calendar year in which the taxable year of the taxpayer begins) payments under subsection (d)(5)(B) or (h) of section 1886 of the Social Security Act (relating to graduate medical education), and
(iii) which has as one of its principal purposes or functions the providing and teaching of basic and clinical medical science and research with the entitys own faculty.
How Current is This?
(a) Meals and lodging furnished to employee, his spouse, and his dependents, pursuant to employment
There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer, but only if
(1) in the case of meals, the meals are furnished on the business premises of the employer, or
(2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.
(b) Special rules
For purposes of subsection (a)
(1) Provisions of employment contract or State statute not to be determinative
In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.
(2) Certain factors not taken into account with respect to meals
In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account.
(3) Certain fixed charges for meals
(A) In general
If
(i) an employee is required to pay on a periodic basis a fixed charge for his meals, and
(ii) such meals are furnished by the employer for the convenience of the employer,
there shall be excluded from the employees gross income an amount equal to such fixed charge.
(B) Application of subparagraph (A)
Subparagraph (A) shall apply
(i) whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and
(ii) only if the employee is required to make the payment whether he accepts or declines the meals.
(4) Meals furnished to employees on business premises where meals of most employees are otherwise excludable
All meals furnished on the business premises of an employer to such employers employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.
(c) Employees living in certain camps
(1) In general
In the case of an individual who is furnished lodging in a camp located in a foreign country by or on behalf of his employer, such camp shall be considered to be part of the business premises of the employer.
(2) Camp
For purposes of this section, a camp constitutes lodging which is
(A) provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market,
(B) located, as near as practicable, in the vicinity of the place at which such individual renders services, and
(C) furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees.
(d) Lodging furnished by certain educational institutions to employees
(1) In general
In the case of an employee of an educational institution, gross income shall not include the value of qualified campus lodging furnished to such employee during the taxable year.
(2) Exception in cases of inadequate rent
Paragraph (1) shall not apply to the extent of the excess of
(A) the lesser of
(i) 5 percent of the appraised value of the qualified campus lodging, or
(ii) the average of the rentals paid by individuals (other than employees or students of the educational institution) during such calendar year for lodging provided by the educational institution which is comparable to the qualified campus lodging provided to the employee, over
(B) the rent paid by the employee for the qualified campus lodging during such calendar year.
The appraised value under subparagraph (A)(i) shall be determined as of the close of the calendar year in which the taxable year begins, or, in the case of a rental period not greater than 1 year, at any time during the calendar year in which such period begins.
(3) Qualified campus lodging
For purposes of this subsection, the term qualified campus lodging means lodging to which subsection (a) does not apply and which is
(A) located on, or in the proximity of, a campus of the educational institution, and
(B) furnished to the employee, his spouse, and any of his dependents by or on behalf of such institution for use as a residence.
(4) Educational institution, etc.
For purposes of this subsection
(A) In general
The term educational institution means
(i) an institution described in section 170 (b)(1)(A)(ii) (or an entity organized under State law and composed of public institutions so described), or
(ii) an academic health center.
(B) Academic health center
For purposes of subparagraph (A), the term academic health center means an entity
(i) which is described in section 170 (b)(1)(A)(iii),
(ii) which receives (during the calendar year in which the taxable year of the taxpayer begins) payments under subsection (d)(5)(B) or (h) of section 1886 of the Social Security Act (relating to graduate medical education), and
(iii) which has as one of its principal purposes or functions the providing and teaching of basic and clinical medical science and research with the entitys own faculty.
Nov 7, 2008 | 10:19 am
Join Date: Apr 2002
Location: The sky is my home
Programs: Concorde Mach 2 -UAMM- First to Fly A380/B787/B747-8i/FlyingHonu
Posts: 3,035
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Nov 7, 2008 | 10:19 am
FlyerTalk Evangelist
Join Date: Feb 2006
Location: A festering pit; a pustule of a fistula set athwart the miasmic swamps of the armpit of the Gulf of Mexico - a Godforsaken wart upon a dark crevasse of the World. (IAH)
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Posts: 31,403
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120. Amounts received under qualified group legal services plans
How Current is This?
(a) Exclusion by employee for contributions and legal services provided by employer
Gross income of an employee, his spouse, or his dependents, does not include
(1) amounts contributed by an employer on behalf of an employee, his spouse, or his dependents under a qualified group legal services plan (as defined in subsection (b)); or
(2) the value of legal services provided, or amounts paid for legal services, under a qualified group legal services plan (as defined in subsection (b)) to, or with respect to, an employee, his spouse, or his dependents.
No exclusion shall be allowed under this section with respect to an individual for any taxable year to the extent that the value of insurance (whether through an insurer or self-insurance) against legal costs incurred by the individual (or his spouse or dependents) provided under a qualified group legal services plan exceeds $70.
(b) Qualified group legal services plan
For purposes of this section, a qualified group legal services plan is a separate written plan of an employer for the exclusive benefit of his employees or their spouses or dependents to provide such employees, spouses, or dependents with specified benefits consisting of personal legal services through prepayment of, or provision in advance for, legal fees in whole or in part by the employer, if the plan meets the requirements of subsection (c).
(c) Requirements
(1) Discrimination
The contributions or benefits provided under the plan shall not discriminate in favor of employees who are highly compensated employees (within the meaning of section 414 (q)).
(2) Eligibility
The plan shall benefit employees who qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of employees who are described in paragraph (1). For purposes of this paragraph, there shall be excluded from consideration employees not included in the plan who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, if there is evidence that group legal services plan benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.
(3) Contribution limitation
Not more than 25 percent of the amounts contributed under the plan during the year may be provided for the class of individuals who are shareholders or owners (or their spouses or dependents), each of whom (on any day of the year) owns more than 5 percent of the stock or of the capital or profits interest in the employer.
(4) Notification
The plan shall give notice to the Secretary, in such manner as the Secretary may by regulations prescribe, that it is applying for recognition of the status of a qualified group legal services plan.
(5) Contributions
Amounts contributed under the plan shall be paid only (A) to insurance companies, or to organizations or persons that provide personal legal services, or indemnification against the cost of personal legal services, in exchange for a prepayment or payment of a premium, (B) to organizations or trusts described in section 501 (c)(20), (C) to organizations described in section 501 (c) which are permitted by that section to receive payments from an employer for support of one or more qualified group legal services plan or plans, except that such organizations shall pay or credit the contribution to an organization or trust described in section 501 (c)(20), (D) as prepayments to providers of legal services under the plan, or (E) a combination of the above.
(d) Other definitions and special rules
For purposes of this section
(1) Employee
The term employee includes, for any year, an individual who is an employee within the meaning of section 401 (c)(1) (relating to self-employed individuals).
(2) Employer
An individual who owns the entire interest in an unincorporated trade or business shall be treated as his own employer. A partnership shall be treated as the employer of each partner who is an employee within the meaning of paragraph (1).
(3) Allocations
Allocations of amounts contributed under the plan shall be made in accordance with regulations prescribed by the Secretary and shall take into account the expected relative utilization of benefits to be provided from such contributions or plan assets and the manner in which any premium or other charge was developed.
(4) Dependent
The term dependent has the meaning given to it by section 152 (determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof).
(5) Exclusive benefit
In the case of a plan to which contributions are made by more than one employer, in determining whether the plan is for the exclusive benefit of an employers employees or their spouses or dependents, the employees of any employer who maintains the plan shall be considered to be the employees of each employer who maintains the plan.
(6) Attribution rules
For purposes of this section
(A) ownership of stock in a corporation shall be determined in accordance with the rules provided under subsections (d) and (e) of section 1563 (without regard to section 1563 (e)(3)(C)), and
(B) the interest of an employee in a trade or business which is not incorporated shall be determined in accordance with regulations prescribed by the Secretary, which shall be based on principles similar to the principles which apply in the case of subparagraph (A).
(7) Time of notice to Secretary
A plan shall not be a qualified group legal services plan for any period prior to the time notification was provided to the Secretary in accordance with subsection (c)(4), if such notice is given after the time prescribed by the Secretary by regulations for giving such notice.
(e) Termination
This section and section 501 (c)(20) shall not apply to taxable years beginning after June 30, 1992.
(f) Cross reference
For reporting and recordkeeping requirements, see section 6039D
120. Amounts received under qualified group legal services plans
How Current is This?
(a) Exclusion by employee for contributions and legal services provided by employer
Gross income of an employee, his spouse, or his dependents, does not include
(1) amounts contributed by an employer on behalf of an employee, his spouse, or his dependents under a qualified group legal services plan (as defined in subsection (b)); or
(2) the value of legal services provided, or amounts paid for legal services, under a qualified group legal services plan (as defined in subsection (b)) to, or with respect to, an employee, his spouse, or his dependents.
No exclusion shall be allowed under this section with respect to an individual for any taxable year to the extent that the value of insurance (whether through an insurer or self-insurance) against legal costs incurred by the individual (or his spouse or dependents) provided under a qualified group legal services plan exceeds $70.
(b) Qualified group legal services plan
For purposes of this section, a qualified group legal services plan is a separate written plan of an employer for the exclusive benefit of his employees or their spouses or dependents to provide such employees, spouses, or dependents with specified benefits consisting of personal legal services through prepayment of, or provision in advance for, legal fees in whole or in part by the employer, if the plan meets the requirements of subsection (c).
(c) Requirements
(1) Discrimination
The contributions or benefits provided under the plan shall not discriminate in favor of employees who are highly compensated employees (within the meaning of section 414 (q)).
(2) Eligibility
The plan shall benefit employees who qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of employees who are described in paragraph (1). For purposes of this paragraph, there shall be excluded from consideration employees not included in the plan who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, if there is evidence that group legal services plan benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.
(3) Contribution limitation
Not more than 25 percent of the amounts contributed under the plan during the year may be provided for the class of individuals who are shareholders or owners (or their spouses or dependents), each of whom (on any day of the year) owns more than 5 percent of the stock or of the capital or profits interest in the employer.
(4) Notification
The plan shall give notice to the Secretary, in such manner as the Secretary may by regulations prescribe, that it is applying for recognition of the status of a qualified group legal services plan.
(5) Contributions
Amounts contributed under the plan shall be paid only (A) to insurance companies, or to organizations or persons that provide personal legal services, or indemnification against the cost of personal legal services, in exchange for a prepayment or payment of a premium, (B) to organizations or trusts described in section 501 (c)(20), (C) to organizations described in section 501 (c) which are permitted by that section to receive payments from an employer for support of one or more qualified group legal services plan or plans, except that such organizations shall pay or credit the contribution to an organization or trust described in section 501 (c)(20), (D) as prepayments to providers of legal services under the plan, or (E) a combination of the above.
(d) Other definitions and special rules
For purposes of this section
(1) Employee
The term employee includes, for any year, an individual who is an employee within the meaning of section 401 (c)(1) (relating to self-employed individuals).
(2) Employer
An individual who owns the entire interest in an unincorporated trade or business shall be treated as his own employer. A partnership shall be treated as the employer of each partner who is an employee within the meaning of paragraph (1).
(3) Allocations
Allocations of amounts contributed under the plan shall be made in accordance with regulations prescribed by the Secretary and shall take into account the expected relative utilization of benefits to be provided from such contributions or plan assets and the manner in which any premium or other charge was developed.
(4) Dependent
The term dependent has the meaning given to it by section 152 (determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof).
(5) Exclusive benefit
In the case of a plan to which contributions are made by more than one employer, in determining whether the plan is for the exclusive benefit of an employers employees or their spouses or dependents, the employees of any employer who maintains the plan shall be considered to be the employees of each employer who maintains the plan.
(6) Attribution rules
For purposes of this section
(A) ownership of stock in a corporation shall be determined in accordance with the rules provided under subsections (d) and (e) of section 1563 (without regard to section 1563 (e)(3)(C)), and
(B) the interest of an employee in a trade or business which is not incorporated shall be determined in accordance with regulations prescribed by the Secretary, which shall be based on principles similar to the principles which apply in the case of subparagraph (A).
(7) Time of notice to Secretary
A plan shall not be a qualified group legal services plan for any period prior to the time notification was provided to the Secretary in accordance with subsection (c)(4), if such notice is given after the time prescribed by the Secretary by regulations for giving such notice.
(e) Termination
This section and section 501 (c)(20) shall not apply to taxable years beginning after June 30, 1992.
(f) Cross reference
For reporting and recordkeeping requirements, see section 6039D
Nov 7, 2008 | 10:19 am
Join Date: Dec 2004
Location: EWR and SAN
Programs: PWP Direktor of Homeland, CO Plat* 1MM,UA 1K,BD Gold,DL Gold,SPG Platinum, Marriott Platinum
Posts: 7,551
N611AS
Nov 7, 2008 | 10:19 am
Join Date: Sep 2001
Location: CLT
Programs: FT Member #8119 F & J Free Agent
Posts: 6,553
