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2008

Date	Title
August 2008	Employers Guide to Fringe Benefit Rules - Corporate Jets: How to Deal With the Tangle of FAA and IRS Rules Type: Articles Author(s): David P. DeYoe , David R. Fuller Practice Areas & Industries: Aircraft Acquisition and Operation , Fringe Benefits
May 2008	As Transit Benefit Popularity Grows, Employers Have Questions - Employers Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Employee Benefits & Pensions , Fringe Benefits , Tax

Date

Title

August 2008

Employers Guide to Fringe Benefit Rules

- Corporate Jets: How to Deal With the Tangle of FAA and IRS Rules
Type: Articles
Author(s): David P. DeYoe , David R. Fuller
Practice Areas & Industries: Aircraft Acquisition and Operation , Fringe Benefits

May 2008

As Transit Benefit Popularity Grows, Employers Have Questions

- Employers Guide to Fringe Benefit Rules
Type: Articles
Author(s): David R. Fuller
Practice Areas & Industries: Employee Benefits & Pensions , Fringe Benefits , Tax

2006

Date	Title
December 2006	Establishing a Qualified Transportation Fringe Benefit Program - Employer's Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller , Jerry E. Holmes Practice Areas & Industries: Fringe Benefits , Tax
November 2006	8th Circuit Reverses Transport Labor Decision - Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
July 2006	Do Your Executive Perks Quack Like a Duck? - Employer’s Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
April 2006	IRS Clarifies Employee Home Sales Involving Relocation Companies - Employer's Guide to Fringe Benefit Rules Type: Articles Author(s): Jerry E. Holmes Practice Areas & Industries: Fringe Benefits , Tax

2005

Date	Title
December 2005	American University Teaches a Hard Lesson Regarding Taxation of Executive Perks - Employer's Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
November 2005	Q&A on Leave-sharing as Disaster Relief - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
October 2005	Leave-sharing as Disaster Relief: Hows and Tax Implications - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
September 2005	IRS Seeks to Ground "High-flying" Corporate Assets - Employer's Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller , Jerry E. Holmes Practice Areas & Industries: Aircraft Acquisition and Operation , Fringe Benefits , Tax
August 2005	Executive Compensation Audits: IRS Expands Fringe Benefits Focus - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller , Jerry E. Holmes Practice Areas & Industries: Fringe Benefits , Tax

2004

Date	Title
December 2004	New Jobs Law Could Ground High-flying Executives - Fringe Benefits Rules Type: Articles Author(s): David R. Fuller , Jerry E. Holmes Practice Areas & Industries: Fringe Benefits , Tax
November 2004	PEO Is an Employer Taxable on Per Diems, Court Says - Fringe Benefits Rules Type: Articles Author(s): David R. Fuller , Jerry E. Holmes Practice Areas & Industries: Fringe Benefits , Tax
December 2004	Tis the Season: Holiday Gift Coupon To Employees Is Taxable Income - Fringe Benefits Rules Type: Articles Author(s): David R. Fuller , Jerry E. Holmes Practice Areas & Industries: Fringe Benefits , Tax

Date

Title

December 2004

New Jobs Law Could Ground High-flying Executives

- Fringe Benefits Rules
Type: Articles
Author(s): David R. Fuller , Jerry E. Holmes
Practice Areas & Industries: Fringe Benefits , Tax

November 2004

PEO Is an Employer Taxable on Per Diems, Court Says

- Fringe Benefits Rules
Type: Articles
Author(s): David R. Fuller , Jerry E. Holmes
Practice Areas & Industries: Fringe Benefits , Tax

December 2004

Tis the Season: Holiday Gift Coupon To Employees Is Taxable Income

- Fringe Benefits Rules
Type: Articles
Author(s): David R. Fuller , Jerry E. Holmes
Practice Areas & Industries: Fringe Benefits , Tax

2003

Date	Title
November 28, 2003	"Paving the Way" - Washington Business Journal Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
October 2003	"IRS Executive Compensation Audit Initiative to Include Fringe Benefit Issues" - Employer's Guide to Fringe Bemefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Executive Compensation , Fringe Benefits , Tax
September 2003	PEO Health Plans: To Self-Insure, or Not? - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
July 18, 2003	IRS Employs New Audit Initiative on Executive Compensation Benefits - Corporate Accountability Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
February 2003	Employer’s Guide to Fringe Benefits Rules - Controversy Persists Over 1-Percent Threshold Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
January 2003	co-author, Complying with IRS Employee Benefits Rules - Active Year Foreseen in Employee Benefits Type: Articles Author(s): David R. Fuller , Jerry E. Holmes Practice Areas & Industries: Fringe Benefits , Tax

2002

Date	Title
December 2002	Putting the Children First - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
October 2002	Payroll Models for PEOs on the Move - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
August 2002	"IRS Approves New Health Plan Design," - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller , Susan M. Nash Practice Areas & Industries: Fringe Benefits , Tax
August 2002	"Perks Are De Minimis if too Hard to Value When Given," - Employer's Guide to Fringe Benefit Rule Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
June - July 2002	IRS Offers Options for PEO Single-Employer 401(k) Plans - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
June 2002	"Whose Home Is It Anyway?," - Employers Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
June 2002	co-author, Fringe Benefit Compliance Reviews-Another Form of Audit Insurance? - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
May 2002	"Fringe Benefit Compliance Reviews - Another Form of Audit Insurance?," - Employer's Guide to Fringe Benefit Rule Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
May 2002	co-author, High-Flying Aircraft Deductions - Employer’s Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
March 2002	"Gauging the Effectiveness of Transportation Benefits Through Self-Audit," - Employer's Guide to Fringe Benefit Rule Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
March 2002	co-author, Federal Employees’ Use of Frequent Flyer Miles Spotlights Taxability - Employer’s Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
February 2002	"IRS Proposes Payroll Taxes on Statutory Stock Option Holders," - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
February 2002	co-author, IRS Proposes Payroll Taxes on Statutory Stock Option Holders - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
January 2002	co-author, "Charitable Leave Donation Plans - A New Type of EAP Program" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax

2001

Date	Title
December 2001	"IRS Memos Limit Favorable Tax Treatment for Aircraft Use, Tax Return Preparation," - Employer's Guide to Fringe Benefit Rule Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
December 2001	IRS Expands Tax Benefits of Charitable Contributions in Wake of Terrorist Attacks - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller , Susan M. Nash Practice Areas & Industries: Fringe Benefits , Tax
November 2001	co-author, "IRS Issues Sample EFTRRA Amendments" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
October 2001	co-author, "The IRS Renews Its Focus on PEOs for Payroll Tax Failures" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
September 2001	"Can Salary and Rental Payments Co-Exist?," Employer's Guide to Fringe Benefit Rules" - Employer's Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
September 2001	"Eighth Circuit Affirms Expanded Corporate Aircraft Deductions," - Employer's Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
September 2001	"Expanded Corporate Aircraft Deductions Clarified by Court Decisions," - Complying with IRS Employee Benefits Rule Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
September 2001	co-author, "Too Good to Be True? Probably!" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
August 2001	"62...132...Which Is It and Does It Matter?," - Employer's Guide to Fringe Benefit Rule Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
August 2001	The Economic Growth and Tax Relief Reconciliation Act of 2001: Welfare Plan and Fringe Benefit Provisions - Complying with IRS Employee Benefits Rule Type: Articles Author(s): David R. Fuller , Susan M. Nash Practice Areas & Industries: Fringe Benefits , Tax
August 2001	co-author, "IRS Provides Guidance on Amending Plans for New Tax Law and Simplifies Determination Letter Process" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
August 2001	co-author, Establishing a Qualified Transportation Fringe Benefit Program - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
July 2001	"Establishing a Qualified Transportation Fringe Benefit Program," - Employer's Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
July 2001	co-author, "New Tax Relief Bill Contains Significant Retirement Plan Reforms" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
June 2001	co-author, "Protecting the Fiduciaries of Your PEO's 401(k) Plan When Stock Prices Fall" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
June 2001	co-author, Overtime Inconvenience Allowances are De Minimis Fringe Benefits, Says Court - Employer’s Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
May 2001	co-author, IRS Begins to Define De Minimis Fringes - Employer’s Guide to Fringe Benefit Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
April 2001	co-author, "Department of Labor Issues New Guidance on Plan Expenses" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
March 2001	IRS Issues Guidance on Split-Dollar Life Insurance Arrangements - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller , Andrew C. Liazos , Susan M. Nash Practice Areas & Industries: Fringe Benefits , Tax
March 2001	IRS Plans to Subject Statutory Options to Employment Taxes - Corporate Counsel Weekly Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
March 2001	co-author, "Using QTF Benefits and Social Security Tip Credit as Profit Centers" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
March 2001	co-author, Combatting Notice 2001-14 and the New Payroll Tax Burden - Executive Compensation & Taxation Coordinator Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
March 2001	co-author, The Final Qualified Transportation Fringe Benefit Regulations: A Closer Look - Complying with IRS Employee Benefits Rules Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
February 2001	co-author, "DOL Revises ERISA Claims Procedures and Requirements for Summary Plan Descriptions," - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
February 2001	co-author, Combating Notice 2001 - 14 and the New Payroll Tax Burden - Pension & Benefits Week Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
January 2001	co-author, "Self-Insured Plans Under ERISA," - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax

2000

Date	Title
November 2000	co-author, "Paying SUTA Taxes Under the Client's EIN and/or Account Raises Significant FUTA Tax Issues," - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
October 2000	co-author, "Partnerships, LLCs, Sole Proprietors, and Sub-S Corporations Pose Special Concerns for Your PEO - Part II," - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax
September 2000	co-author, "Partnerships, LLCs, Sole Proprietors, and Sub-S Corporations Pose Special Concerns for Your PEO - Part I" - PEO Insider Type: Articles Author(s): David R. Fuller Practice Areas & Industries: Fringe Benefits , Tax

Date

Title

November 2000

co-author, "Paying SUTA Taxes Under the Client's EIN and/or Account Raises Significant FUTA Tax Issues,"

- PEO Insider
Type: Articles
Author(s): David R. Fuller
Practice Areas & Industries: Fringe Benefits , Tax

October 2000

co-author, "Partnerships, LLCs, Sole Proprietors, and Sub-S Corporations Pose Special Concerns for Your PEO - Part II,"

- PEO Insider
Type: Articles
Author(s): David R. Fuller
Practice Areas & Industries: Fringe Benefits , Tax

September 2000

co-author, "Partnerships, LLCs, Sole Proprietors, and Sub-S Corporations Pose Special Concerns for Your PEO - Part I"

- PEO Insider
Type: Articles
Author(s): David R. Fuller
Practice Areas & Industries: Fringe Benefits , Tax

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Articles & Books

2008

Employers Guide to Fringe Benefit Rules

As Transit Benefit Popularity Grows, Employers Have Questions

2006

Establishing a Qualified Transportation Fringe Benefit Program

8th Circuit Reverses Transport Labor Decision

Do Your Executive Perks Quack Like a Duck?

IRS Clarifies Employee Home Sales Involving Relocation Companies

2005

American University Teaches a Hard Lesson Regarding Taxation of Executive Perks

Q&A on Leave-sharing as Disaster Relief

Leave-sharing as Disaster Relief: Hows and Tax Implications

IRS Seeks to Ground "High-flying" Corporate Assets

Executive Compensation Audits: IRS Expands Fringe Benefits Focus

2004

New Jobs Law Could Ground High-flying Executives

PEO Is an Employer Taxable on Per Diems, Court Says

Tis the Season: Holiday Gift Coupon To Employees Is Taxable Income

2003

"Paving the Way"

"IRS Executive Compensation Audit Initiative to Include Fringe Benefit Issues"

PEO Health Plans: To Self-Insure, or Not?

IRS Employs New Audit Initiative on Executive Compensation Benefits

Employer’s Guide to Fringe Benefits Rules

co-author, Complying with IRS Employee Benefits Rules

2002

Putting the Children First

Payroll Models for PEOs on the Move

"IRS Approves New Health Plan Design,"

"Perks Are De Minimis if too Hard to Value When Given,"

IRS Offers Options for PEO Single-Employer 401(k) Plans

"Whose Home Is It Anyway?,"

co-author, Fringe Benefit Compliance Reviews-Another Form of Audit Insurance?

"Fringe Benefit Compliance Reviews - Another Form of Audit Insurance?,"

co-author, High-Flying Aircraft Deductions

"Gauging the Effectiveness of Transportation Benefits Through Self-Audit,"

co-author, Federal Employees’ Use of Frequent Flyer Miles Spotlights Taxability

"IRS Proposes Payroll Taxes on Statutory Stock Option Holders,"

co-author, IRS Proposes Payroll Taxes on Statutory Stock Option Holders

co-author, "Charitable Leave Donation Plans - A New Type of EAP Program"

2001

"IRS Memos Limit Favorable Tax Treatment for Aircraft Use, Tax Return Preparation,"

IRS Expands Tax Benefits of Charitable Contributions in Wake of Terrorist Attacks

co-author, "IRS Issues Sample EFTRRA Amendments"

co-author, "The IRS Renews Its Focus on PEOs for Payroll Tax Failures"

"Can Salary and Rental Payments Co-Exist?," Employer's Guide to Fringe Benefit Rules"

"Eighth Circuit Affirms Expanded Corporate Aircraft Deductions,"

"Expanded Corporate Aircraft Deductions Clarified by Court Decisions,"

co-author, "Too Good to Be True? Probably!"

"62...132...Which Is It and Does It Matter?,"

The Economic Growth and Tax Relief Reconciliation Act of 2001: Welfare Plan and Fringe Benefit Provisions

co-author, "IRS Provides Guidance on Amending Plans for New Tax Law and Simplifies Determination Letter Process"

co-author, Establishing a Qualified Transportation Fringe Benefit Program

"Establishing a Qualified Transportation Fringe Benefit Program,"

co-author, "New Tax Relief Bill Contains Significant Retirement Plan Reforms"

co-author, "Protecting the Fiduciaries of Your PEO's 401(k) Plan When Stock Prices Fall"

co-author, Overtime Inconvenience Allowances are De Minimis Fringe Benefits, Says Court

co-author, IRS Begins to Define De Minimis Fringes

co-author, "Department of Labor Issues New Guidance on Plan Expenses"

IRS Issues Guidance on Split-Dollar Life Insurance Arrangements

IRS Plans to Subject Statutory Options to Employment Taxes

co-author, "Using QTF Benefits and Social Security Tip Credit as Profit Centers"

co-author, Combatting Notice 2001-14 and the New Payroll Tax Burden

co-author, The Final Qualified Transportation Fringe Benefit Regulations: A Closer Look

co-author, "DOL Revises ERISA Claims Procedures and Requirements for Summary Plan Descriptions,"

co-author, Combating Notice 2001 - 14 and the New Payroll Tax Burden

co-author, "Self-Insured Plans Under ERISA,"

2000

co-author, "Paying SUTA Taxes Under the Client's EIN and/or Account Raises Significant FUTA Tax Issues,"

co-author, "Partnerships, LLCs, Sole Proprietors, and Sub-S Corporations Pose Special Concerns for Your PEO - Part II,"

co-author, "Partnerships, LLCs, Sole Proprietors, and Sub-S Corporations Pose Special Concerns for Your PEO - Part I"

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