Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012-i.e., the "fiscal cliff legislation"-Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis for up to $5,250 in educational assistance under a written plan of the employer.



http://www.jdsupra.com/legalnews/fiscal-cliff-legislation-employee-bene-20995/