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Program Details

The Tax Consequences of Employee Benefits

Human resource professionals are faced with a myriad of challenges in administering employee benefits. Several tax consequences may emerge if there are missteps along the way in implementing and properly monitoring each plan throughout the extended life cycle. This session will provide an overview of some of the pitfalls that can occur to guide you in best managing each program.

Three Key Learning Objectives

  1. Understand the consequences of not withholding enough income taxes related to the value of services or benefits provided by employers to employees which must be treated as imputed income.
  2. Understand the W-2 reporting requirements under the Affordable Care Act and the applicable coverage types that must be included.
  3. Understand the employer mandate for minimum value and affordability under the affordable care act.

Patrick McAlpine

Senior VP & General Counsel at Stephens Insurance, LLC

Mr. McAlpine is Senior Vice President and General Counsel for Stephens Insurance, LLC. He earned a Bachelor of Arts degree from the University of Arkansas summa cum laude in 1996 and a Juris Doctor degree with high honors from the University of Arkansas at Little Rock in 1999. Mr. McAlpine was Editor-in-Chief of the UALR Law Review in 1998-1999. Mr. McAlpine is admitted to practice law in Arkansas and before the United States District Courts for the Eastern and Western Districts of Arkansas and the United States Court of Appeals for the Eighth Circuit. He served as City Judge for the City of Cammack Village, Arkansas from 2005-2011 and as an adjunct professor at the UALR William H. Bowen School of Law from 2004-2012. Mr. McAlpine is a member of the Arkansas Bar Association and the Pulaski County Bar Association. Prior to joining Stephens Insurance, Mr. McAlpine was Assistant General Counsel for Staffmark Holdings, Inc. and practiced with the Little Rock law firms of Quattlebaum, Grooms, Tull & Burrow PLLC and Williams & Anderson LLP.

Full Schedule View All Programs

Date: Thu, April 04, 2019 | 7:00-8:15 am

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Location: Room 203-204

HRCI Credits:

1.25 Business HRCI Recertification credits available.

HRCI Accreditation Logo

is a recognized provider of recertification credits. HR Certification Institute® pre-approved this program for 1.25 HR (Business) credit(s) toards a PHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification. Please be sure to note the program ID number on your recertification application form. For more information about certification or recertification, please visit the HRCI website at

The use of this seal is not an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute's criteria to be pre-approved for recertification credit.

SHRM Credits:

1.25 SHRM Recertification credits available.

SHRM Accreditation Logo

is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP℠ or SHRM-SCP℠. This program is valid for 1.25 PDCs for the SHRM-CP℠ or SHRM-SCP℠. For more information about certification or recertification, please visit


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