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