Frequent flyer miles earned through business travel can raise questions about whether employees' personal use of rewards counts as taxable income. We revisit the IRS's longstanding enforcement policy and explain notable exceptions, the tax treatment of cash and cash-equivalent rewards, and why employers should adopt clear travel rewards policies.

Traditional estate planning strategies generally are based on the assumption that all family members involved are U.S. citizens. However, if a family member is a noncitizen, special rules apply that may require additional planning. This article examines the estate tax rules that are applicable for families that include non-U.S. citizens.

Word of mouth remains one of the best, most efficient ways to attract customers. So if you don't already have one, create a structured referral program that helps your business identify referral sources, track leads, quantify new revenue and reward advocates.

The question we answer in this article is:

If an organization implements a formal adoption assistance program, what are the tax implications of the financial-assistance reimbursements it makes?