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 first cellular phone was invented and demonstrated in 1973 by Martin Cooper, an engineer and general manager for Motorola, who successfully developed a portable handset using cellular communications technology. Cooper made the first ever cellular phone call in April 1973 using the prototype Motorola Dyna-Tac.However, Cooper's first cellphone was the result of decades of research and development into mobile radio communications, and cellphones would not be widely used until 20 years after the Dyna-Tac.ooper made the first ever cellular phone call in April 1973 using the prototype Motorola Dyna-Tac. However, Cooper's first cellphone was the result of decades of research and development into mobile radio communications, and cellphones would not be widely used until 20 years after the Dyna-Tac.