Daily Briefs

Dickinson Wright attorneys Elwood and Moore pen tax book

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.

“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. 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.

To learn more about the book, “Tax Management Portfolio No. 394 – Employee Fringe Benefits,” visit www.bna.com/tax-accounting-t5000/.

Attorney to serve on State Bar Character and Fitness Committee

Jennifer M. Tichelaar of the Gallagher Law Firm has been appointed by the Michigan State Bar Association Board of Commissioners to serve on the State Bar Character and Fitness Committee. The committee investigates the character and fitness of candidates for admission to the Bar.

Tichelaar’s primary areas of practice are litigation, creditors' rights, real property law, and business law. Tichelaar represents financial institutions in the areas of banking law and creditors' rights, including collections and related litigation. In addition to construction lien litigation, Tichelaar handles various real estate title litigation matters. Tichelaar also represents businesses in all aspects of business law, including business formations, transactions, and litigation.