Employer-paid group-term life insurance coverage in excess of $50,000 This fringe benefit is subject to the withholding of Social Security and Medicare taxes (FICA) only. Though the amount is included in gross wages, federal and state income tax withholding is not required.
To get the answer to that question, we need to look back more than a century. Alexander Graham Bell invented the telephone in 1876. And then in 1900, on December 23 on the outskirts of Washington, D.C., an inventor named Reginald Fessenden accomplished a remarkable feat: He made the first wireless telephone call.
The mobile or cell phone was invented by Martin Cooper in 1973. The history of the cell phone shows that Nathan Stubblefield had a patent in 1908. However the patent was for cave radio phones and not the mobile device as we know it today.Early History.As stated, Stubblefieldâs patent was for cave radio telephones, as the device was known then.irst Generation Phones. Cooperâs invention was patented on October 17, 1973. the first phone call was made by Cooper months before he applied for the patent, on April 3, 1973. He made the call to Dr. Joel Engel, a researcher at AT&Tâs Bell Labs.