{"id":13342,"date":"2026-09-10T16:20:00","date_gmt":"2026-09-10T21:20:00","guid":{"rendered":"https:\/\/www.brightmine.com\/us\/?post_type=resources&#038;p=13342"},"modified":"2026-10-22T14:40:25","modified_gmt":"2026-10-22T19:40:25","slug":"taxation-of-employee-benefits-federal","status":"publish","type":"resources","link":"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/employee-taxes\/taxation-of-employee-benefits-federal\/","title":{"rendered":"Taxation of employee benefits: Federal"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-f85887e8 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-929090b5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-a4641b2f wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<p class=\"wp-block-paragraph\">by <strong>Ryan F. Donovan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Updating Author: <strong>Alice Gilman<\/strong><\/p>\n<\/div>\n\n\n\n<h2 id=\"h-summary\" class=\"wp-block-heading\">Summary<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This guide provides HR and payroll professionals with guidance on how to correctly structure various types of employee health, retirement and other common benefits and benefit plans, and how to handle and report the related contributions, reimbursements and distributions in compliance with the federal Internal Revenue Code.<\/p>\n\n\n\n<h3 id=\"h-in-this-guide-learn-about\" class=\"wp-block-heading\">In this guide, learn about:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">General tax considerations<\/li>\n\n\n\n<li class=\"\">Health insurance\n<ul class=\"wp-block-list\">\n<li class=\"\">Taxability of contributions<\/li>\n\n\n\n<li class=\"\">Health care reform legislation<\/li>\n\n\n\n<li class=\"\">Plan requirements for FICA and FUTA exclusion<\/li>\n\n\n\n<li class=\"\">Same-sex couple benefits<\/li>\n\n\n\n<li class=\"\">Employer-paid physical exams<\/li>\n\n\n\n<li class=\"\">Employer-paid medical travel benefits<\/li>\n\n\n\n<li class=\"\">Nondiscrimination requirements<\/li>\n\n\n\n<li class=\"\">Excess reimbursements<\/li>\n\n\n\n<li class=\"\">Payments for disfigurement or limb loss<\/li>\n\n\n\n<li class=\"\">Form W\u20112 reporting of health insurance costs<\/li>\n\n\n\n<li class=\"\">Health insurance coverage information reporting<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Medical savings accounts\n<ul class=\"wp-block-list\">\n<li class=\"\">Eligibility rules<\/li>\n\n\n\n<li class=\"\">Contribution rules<\/li>\n\n\n\n<li class=\"\">Earnings and distributions rules<\/li>\n\n\n\n<li class=\"\">Reporting requirements<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Long-term care insurance<\/li>\n\n\n\n<li class=\"\">COBRA noncompliance penalties<\/li>\n\n\n\n<li class=\"\">Health reimbursement arrangements\n<ul class=\"wp-block-list\">\n<li class=\"\">Qualifications for income exclusion<\/li>\n\n\n\n<li class=\"\">Qualified small employer HRAs<\/li>\n\n\n\n<li class=\"\">Reimbursements paid with debit and credit cards<\/li>\n\n\n\n<li class=\"\">HRA nondiscrimination rules<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Health savings accounts\n<ul class=\"wp-block-list\">\n<li class=\"\">Taxation of contributions<\/li>\n\n\n\n<li class=\"\">Reporting requirements<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Sick pay\n<ul class=\"wp-block-list\">\n<li class=\"\">Sick days<\/li>\n\n\n\n<li class=\"\">Sick pay under a plan<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">State paid family and medical leave programs\n<ul class=\"wp-block-list\">\n<li class=\"\">Tax treatment of PFML contributions and benefits<\/li>\n\n\n\n<li class=\"\">PFML reporting rules<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Permanent disability benefits<\/li>\n\n\n\n<li class=\"\">Workers\u2019 compensation benefits<\/li>\n\n\n\n<li class=\"\">Cafeteria plans\n<ul class=\"wp-block-list\">\n<li class=\"\">Health flexible spending arrangements<\/li>\n\n\n\n<li class=\"\">Integration into group health plans<\/li>\n\n\n\n<li class=\"\">Taxation and reporting requirements<\/li>\n\n\n\n<li class=\"\">Medical loss rebates<\/li>\n\n\n\n<li class=\"\">Dependent care assistance<\/li>\n\n\n\n<li class=\"\">IRC \u00a7 401(k) plans and group-term life insurance<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Retirement and deferred compensation plans\n<ul class=\"wp-block-list\">\n<li class=\"\">Qualified pension and profit-sharing plans<\/li>\n\n\n\n<li class=\"\">Section 401(k) plans<\/li>\n\n\n\n<li class=\"\">Individual retirement accounts<\/li>\n\n\n\n<li class=\"\">Simplified employee pensions<\/li>\n\n\n\n<li class=\"\">Employee stock ownership plans<\/li>\n\n\n\n<li class=\"\">Nonqualified retirement plans<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Future developments<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-want-to-see-more\" class=\"wp-block-heading\">Want to see more?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For full access to <strong>Taxation of employee benefits: Federal<\/strong>, sign up for an HR and Compliance Center subscription today.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/us\/quote\/?intcmp=hrcc-migrated-resource|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column lnrs-hide-block-on-mobile is-layout-flow wp-block-column-is-layout-flow\" style=\"border-left-color:var(--wp--preset--color--secondary-gray);border-left-width:2px;padding-left:10px;flex-basis:30%\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n<p style=\"font-style:normal;font-weight:500\" class=\"wp-block-paragraph\">Jurisdiction: Federal<\/p>\n\n\n\n<div class=\"wp-block-group has-secondary-gray-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-1b31d3a2 wp-block-group-is-layout-constrained\" style=\"border-radius:1rem;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h3 id=\"h-latest-updates\" class=\"wp-block-heading\">Latest updates<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Updated to reflect the extension of transition guidance regarding paid family and medical leave reporting rules; information regarding Trump Accounts under the OBBBA; and Roth catch-up contributions rules under 401(k) plans, effective January 1, 2026.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-bleach-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-22a7c014 wp-block-group-is-layout-constrained\" style=\"border-radius:14px;padding-top:10px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h3 class=\"wp-block-heading\">Get ahead of HR compliance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Navigating today\u2019s complex HR compliance landscape is challenging.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Get ahead with Brightmine. Access HR resources and automation tools managed by seasoned human HR experts.<\/p>\n\n\n\n<p style=\"font-size:14px\" class=\"wp-block-paragraph\"><a href=\"\/us\/products\/hr-compliance-center\/#lexisnexis\">Proudly partnered with LexisNexis<sup>\u00ae<\/sup><\/a><\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-6ee76cfc wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<figure class=\"wp-block-image alignleft size-large is-resized\" style=\"margin-top:10px;margin-bottom:10px\"><img loading=\"lazy\" decoding=\"async\" width=\"166\" height=\"44\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2025\/07\/16090337\/LexisNexis-logo.svg\" alt=\"\" class=\"wp-image-9646\" style=\"width:auto;height:35px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/us\/quote\/?intcmp=cta|blog|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group lnrs-hide-block-on-mobile has-global-padding is-layout-constrained wp-container-core-group-is-layout-64c039dc wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<hr class=\"wp-block-separator has-text-color has-secondary-gray-color has-alpha-channel-opacity has-secondary-gray-background-color has-background\" style=\"margin-top:10px;margin-bottom:10px\" \/>\n\n\n\n<p class=\"wp-block-paragraph\">Read more articles:<\/p>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-a7dce961 wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-20103 resources type-resources status-publish has-post-thumbnail hentry category-hr-news topic-employee-leaves topic-employment-law-updates topic-state-compliance\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.192), 16px);line-height:1.3;text-decoration:underline;margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0\" class=\"wp-block-post-title\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-leaves\/california-proposes-expanded-pregnancy-accommodation-and-leave-rules\/\" target=\"_self\" >California proposes expanded pregnancy accommodation and leave rules<\/a><\/h2>\n<\/li><li class=\"wp-block-post post-19812 resources type-resources status-publish has-post-thumbnail hentry category-blogs topic-employee-engagement topic-hr-strategy\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.192), 16px);line-height:1.3;text-decoration:underline;margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0\" class=\"wp-block-post-title\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-strategy\/the-great-disconnect-misalignment-before-people-leave\/\" target=\"_self\" >The hidden cost of misalignment starts before people leave<\/a><\/h2>\n<\/li><li class=\"wp-block-post post-19802 resources type-resources status-publish has-post-thumbnail hentry category-news topic-pay-equity topic-pay-trends topic-total-rewards\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.192), 16px);line-height:1.3;text-decoration:underline;margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0\" class=\"wp-block-post-title\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/total-rewards\/employee-compensation\/pay-equity\/brightmine-launches-dynamic-pay-data\/\" target=\"_self\" >Brightmine launches Dynamic Pay Data to strengthen salary benchmarking<\/a><\/h2>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-f85887e8 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h2 id=\"h-you-may-also-be-interested-in\" class=\"wp-block-heading\">You may also be interested in&#8230;<\/h2>\n\n\n<section id=\"resources-search-filter\" class=\"wp-elements-52b6fe3587306dc2618dd319ed2d805e wp-block-brightmine-resources-filter has-text-color has-primary-black-color has-background has-primary-white-background-color\">\n\n\n<div class=\"ajax-filter\">\n<div class=\"lnrs-resources-search-filter   \">\n\t\t<div class=\"search_terms_bottom\">\n\t\t\t<div class=\"bottom_left\">\n\t\t\t<div class=\"search_terms_result_count\">\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"bottom_right\">\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n<\/div>\n\n\t<div class=\"loader-container\">\n\t\t<span class=\"loader\" style=\"display: none;\"><\/span>\n\t<\/div>\n\n\n\t<div class=\"lnrs-resource-filter-widget__container\">\n\n\t\t\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #f3f2f0\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-leaves\/california-proposes-expanded-pregnancy-accommodation-and-leave-rules\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/04\/12081548\/Pregnant-remote-worker-1200x627-1.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__category_wrapper\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"sync\" src=\"https:\/\/www.brightmine.com\/wp-content\/plugins\/lnrs-resources-filter\/assets\/images\/category-flag.svg\" alt=\"\" class=\"lnrs-resource-hub-widget__category_icon\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">HR News<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-leaves\/california-proposes-expanded-pregnancy-accommodation-and-leave-rules\/\">California proposes expanded pregnancy accommodation and leave rules<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #202526\">California has proposed updated regulations that would expand pregnancy-related workplace accommodations and leave protections, including broader coverage of &#8230;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #f3f2f0\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-strategy\/the-great-disconnect-misalignment-before-people-leave\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/10\/22090809\/tgd-blog-6-image.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__category_wrapper\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"sync\" src=\"https:\/\/www.brightmine.com\/wp-content\/plugins\/lnrs-resources-filter\/assets\/images\/category-flag.svg\" alt=\"\" class=\"lnrs-resource-hub-widget__category_icon\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">Blogs<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-strategy\/the-great-disconnect-misalignment-before-people-leave\/\">The hidden cost of misalignment starts before people leave<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #202526\">Misalignment costs organisations long before employees leave. Conflicting policies, rewards and guidance create rework, reduce productivity, weaken trust &#8230;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #f3f2f0\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/us\/resources\/total-rewards\/employee-compensation\/pay-equity\/brightmine-launches-dynamic-pay-data\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/10\/22080336\/reward-specialists-meeting.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__category_wrapper\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"sync\" src=\"https:\/\/www.brightmine.com\/wp-content\/plugins\/lnrs-resources-filter\/assets\/images\/category-flag.svg\" alt=\"\" class=\"lnrs-resource-hub-widget__category_icon\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">Company News<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/total-rewards\/employee-compensation\/pay-equity\/brightmine-launches-dynamic-pay-data\/\">Brightmine launches Dynamic Pay Data to strengthen salary benchmarking<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #202526\">New capability helps HR leaders keep up with pay transparency changes and fast-moving labor markets.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-46e34cbb wp-block-group-is-layout-constrained\" style=\"border-radius:25px;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-9f6a5453 wp-block-group-is-layout-constrained\" style=\"padding-right:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h3 id=\"h-topics-on-this-page\" class=\"wp-block-heading\" style=\"font-style:normal;font-weight:500\">Topics on this page<\/h3>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7387b849 wp-block-group-is-layout-flex\">\n\n<div class=\"taxonomy-topic has-link-color wp-elements-5ec59eb01c09ec2f1d84a6b36973ff83 wp-block-post-terms\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/employee-taxes\/\" rel=\"tag\">Employee taxes<\/a><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-cararra-gray-color has-alpha-channel-opacity has-cararra-gray-background-color has-background is-style-wide\"\/>\n<\/div>\n\n\n\n<h3 id=\"h-about-the-author-0\" class=\"wp-block-heading\" style=\"font-style:normal;font-weight:500\">About the author<\/h3>\n\n\n\n<div class=\"wp-block-columns is-not-stacked-on-mobile is-layout-flex wp-container-core-columns-is-layout-a903a136 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100px\">\n<figure class=\"wp-block-image size-full has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/06\/29074307\/male-speaker-author-avatar.webp\" alt=\"\" class=\"wp-image-15353\" style=\"border-top-left-radius:500px;border-top-right-radius:500px;border-bottom-left-radius:500px;border-bottom-right-radius:500px;aspect-ratio:1;object-fit:cover\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Ryan F. Donovan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ryan F. Donovan&nbsp;is an experienced payroll professional and has expertise in a number of different areas including HRIS, payroll processing, HR compliance, project management and process creation and improvement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mr. Donovan possesses an MBA and an MHR from Ottawa University in Kansas. He has also earned the Certified Payroll Professional designation from the American Payroll Association, and the Professional in Human Resources designation from the Human Resources Certification Institute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.linkedin.com\/in\/ryanfdonovan\/\" target=\"_blank\" rel=\"noreferrer noopener\">Connect with Ryan on LinkedIn<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-cararra-gray-color has-alpha-channel-opacity has-cararra-gray-background-color has-background is-style-wide\" \/>\n\n\n\n<div class=\"wp-block-columns has-primary-gray-color has-text-color has-link-color wp-elements-1a4efa77b82f121edf6f6dcaebc7b266 is-layout-flex wp-container-core-columns-is-layout-929090b5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px;flex-basis:100px\">\n<figure class=\"wp-block-image size-full is-resized has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/06\/29074308\/female-speaker-avatar.webp\" alt=\"\" class=\"wp-image-15354\" style=\"border-radius:25px;object-fit:cover;width:100px;height:100px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px\">\n<p class=\"wp-block-paragraph\"><strong>Alice Gilman<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alice Gilman, an employment tax compliance expert, has created two best-selling payroll compliance publications &#8211;&nbsp;<em>Payroll Legal Alert<\/em>, and&nbsp;<em>The Payroll Compliance Handbook<\/em>, currently published by Business Management Daily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">She was a contributing editor to Alexander Hamilton Institute&#8217;s&nbsp;<em>Benefits Alert<\/em>,&nbsp;<em>Personnel Legal Alert<\/em>, and&nbsp;<em>Manager&#8217;s Legal Bulletin<\/em>&nbsp;newsletters; the&nbsp;<em>Complete Compliance Guide to Federal and State Employment Laws<\/em>; the&nbsp;<em>Complete COBRA Compliance Kit<\/em>; the&nbsp;<em>Complete FLSA Compliance Kit<\/em>; and the&nbsp;<em>Complete HIPAA Compliance Kit<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At Aspen Publishers, Ms. Gilman was a contributing editor to the&nbsp;<em>Payroll Manager&#8217;s Letter<\/em>, the&nbsp;<em>American Payroll Association&#8217;s Basic Guide to Payroll<\/em>,&nbsp;<em>How to Slash Payroll Costs<\/em>, and the&nbsp;<em>Fingertip Guide to Payroll Practice<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alice is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">She is admitted to the New York State Bar and is a member of the American Payroll Association.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>This guide provides HR and payroll professionals with guidance on how to structure and report employee health, retirement and other benefit plans, including the tax treatment of contributions, reimbursements and distributions under federal law.<\/p>\n","protected":false},"author":65,"featured_media":13345,"comment_status":"closed","ping_status":"closed","template":"wp-custom-template-new-resources","categories":[118],"tags":[],"topic":[76],"class_list":["post-13342","resources","type-resources","status-publish","has-post-thumbnail","hentry","category-hr-law-guides","topic-employee-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Taxation of employee benefits: Federal | Brightmine<\/title>\n<meta name=\"description\" content=\"Learn 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