Reimbursement Expense Plan

[peggysioux]

Can an employer have an accountable reimbursement plan set up for upper management employees, but not offer the plan to other employees; thus those employees would have to file 2106 at end of year? Or if offered to some employees, plan has to be offered to all??

[JohnH]

I don't know of any requirement that accountable expense plans must meet any sort of non-discrimination test. I think the only requirement would be that expenses claimed under the accountable plan must be legitimate business expenses.