Developments in Tax and Business
Pay for Travel
Time
Construction workers who were employed on an airport extension project were
required to pass through a security checkpoint on the tarmac and to travel
on authorized, company supplied buses and vans in order to reach their
worksite. The workers argued that they should be compensated for their
travel time and the time they spent going through security. A U.S. Appeals
Court rejected their claim and stated that under the Portal-to-Portal Act,
walking, riding or traveling to and from the location where the principal
activities are performed (including passing through security checkpoints) is
exempt from compensation.
Office Developers Opting for Tilt-Up
Tilt-up construction is being used by a growing number of office developers,
attracted largely by the potential for cost savings over more traditional
construction methods. Long used in constructing warehouses and big-box
stores, tilt-up involves concrete being poured into large frames which are
then tilted up after hardening to form the walls of a building. The Tilt-Up
Concrete Association, the industry’s trade group, says that 309 million
square feet of walls were constructed using this approach in the U.S. last
year.
Work-In-Process is provided by
Somerset for our clients and other interested persons upon request.
Since technical information is presented in generalized fashion, no
final conclusion on these topics should be made without further review.
For additional information on the issues discussed, please contact
Ken
Hedlund,
Jay Feller,
Steve George,
Chris
Mayfield or
Rebecca Ogle
of our
Construction & A/E Team.
This document is not intended or written to be used, and cannot be used,
for the purpose of avoiding tax penalties that may be imposed on the
taxpayer.
Somerset CPAs,
P.C.
3925 River Crossing Parkway, Third Floor
Indianapolis, Indiana 46240
317.472.2200 • 800.469.7206 • FAX 317.208.1200
www.somersetcpas.com
