Insert the procedure about what to do when the reimbursement is past 60 days after the return date.
§ 1.274-5(c)(2)(iii)(B). Reimbursement of any expenses not substantiated within a reasonable period of time must be treated as made under a nonaccountable plan, and treated as wages. Section 1.62-2(g)(2)(i) provides a fixed date method safe harbor for purposes of satisfying the “reasonable period of time” requirement.