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It also provides specific sections for exceptions to the policy.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/agreement-to-adopt-an-accountable-plan/355639/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/agreement-to-adopt-an-accountable-plan/355639.png","ImageObject",442,249,{"name":42,"@type":43},"Taylor Morgan","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-22","2026-09-22",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the primary purpose of this agreement?","Question",{"text":63,"@type":64},"The agreement establishes an expense reimbursement policy that complies with tax regulations to ensure the plan is classified as an 'accountable plan' rather than a 'non-accountable' one.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What is the requirement for expense substantiation?",{"text":68,"@type":64},"Employees must properly substantiate all ordinary and necessary business expenses and company credit card charges in accordance with company policy to qualify for reimbursement.",{"name":70,"@type":61,"acceptedAnswer":71},"What happens to unsubstantiated advances?",{"text":72,"@type":64},"Any advances that are not substantiated within a reasonable period of time must be returned or paid back to the company.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},355639,1791330946,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":55,"slug":121},21,"Paper Templates","papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":4},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","AGREEMENT TO ADOPT AN ACCOUNTABLE PLAN  \nPART I: ACCOUNTABLE PLAN  \n  desires to establish an expense reimbursement policy pursuant to Reg. 1.62-2, upon the following terms and conditions:  \n1. Except as otherwise noted in Part II below, any person now or hereafter employed by shall be reimbursed for any ordinary and necessary business and professional expenses incurred on behalf of only if the expenses are adequately substantiated as required by the Company policy on expense reimbursements. (See policy memo.)  \n2. Under no circumstances will   reimburse employees for business or professional expenses incurred on behalf of   that are not properly substantiated.  and employees understand that this requirement is necessary to prevent our expense reimbursement plan from being classified as a “non-accountable” plan.  \n3. All expenses must be substantiated within a reasonable period of time.1 See our Company policy statement of substantiation for what constitutes a reasonable period of time.  \n4. All charges to company credit cards must be substantiated in the same manner as the above mentioned reimbursements.  \n5. Advances that are not substantiated within a reasonable period of time must be returned (paid back) within a reasonable period of time.2  \nPART II: EXCEPTIONS TO ACCOUNTABLE PLAN  \nNotwithstanding any term or condition in Part I of this document, the following persons, expenses, or arrangements are not considered to be covered under this accountable plan and are subject to terms and conditions of a separate expense reimbursement policy:  \n1.    \n2.    \n3.    \nCompany officer:   Date:    \n1 Must be 60 days or less after the expense is pair or incurred if the company wants to qualify for the “fixed date” safe harbor substantiation rule.  \n2 Must be 120 days or less after the expense is pair or incurred if the company wants to qualify for the “fixed date” safe harbor substantiation rule.","cbCaifFLshRsrtFw","https://ap.wps.com/l/cbCaifFLshRsrtFw","pdf",90906,"English","# Part I: Accountable Plan\n## General Requirements\n## Substantiation and Advances\n# Part II: Exceptions to Accountable Plan","[{\"question\":\"What is the primary purpose of this agreement?\",\"answer\":\"The agreement establishes an expense reimbursement policy that complies with tax regulations to ensure the plan is classified as an 'accountable plan' rather than a 'non-accountable' one.\"},{\"question\":\"What is the requirement for expense substantiation?\",\"answer\":\"Employees must properly substantiate all ordinary and necessary business expenses and company credit card charges in accordance with company policy to qualify for reimbursement.\"},{\"question\":\"What happens to unsubstantiated advances?\",\"answer\":\"Any advances that are not substantiated within a reasonable period of time must be returned or paid back to the company.\"}]","Agreement to Adopt an Accountable Plan | PDF",1790120257]