If an individual made a contribution to a Roth IRA more than 5 years ago, which of the following permits a tax-free distribution from a Roth IRA?

Qualified plans require that the purchase of life insurance be governed by what are described as “incidental limits.” What is the limitation on purchasing life insurance in a profit sharing plan?

Disability benefits are subject to federal income tax withholding if paid directly by employer.

Disability benefits are subject to federal income tax withholding if paid directly by employer.

A physician’s certificate is required to obtain sick pay if the employee’s absence is longer than one week.

Minnie and Micky Pluck are married, filing jointly in 2013. Minnie earns $60,000 a year and takes full advantage of her employer’s qualified retirement plan. Micky is not employed.

What tax rules apply when an option does have a readily ascertainable fair market value at the time of the grant?(I)the option is taxed based on the difference between the stock price and the option’s value at the time of the grant(II)the option is taxed at the time of the grant(III)the employer receives a tax deduction at the time of the grant(IV)the employee has no further taxable compensation income when the option is exercised

Ken and Barbie Dahl file a joint tax return in 2013. Both are employed. Ken is an active participant in his employer’s qualified retirement plan. Barbie is not. Barbie earns $150,000 and Ken earns $75,000. Assuming they have no other tax deductions,

Fewer expenses qualify as medical expenses under a Health Reimbursement Arrangement as compared to other health insurance plans.

A flexible spending plan can reduce employment taxes paid by an employer.