ABATax Comments Concerning Proposed Regulation under IRC Section 132(F)

Section of Taxation
Submission to the Internal Revenue Service

Comments Concerning Proposed Regulation on Qualified Transportation
Fringe Benefits under Internal Revenue Code Section 132(F)

Index

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Disclaimer
I. Executive Summary
II. The “Readily Available Standard” for Cash Reimburse
	A. Annual Testing
	B. Delivery and Administrative Charges
	C. Dual Distribution Systems
	D. Multi-Locational Employer Safe Harbor
III. Substantiation
IV. Timing of Reimbursement for Parking
V. Effective Date and Transition Relief
VI. Transportation Fringe Benefits Impact on Retirement Benefits

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