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.
Dr. Martin Cooper. Engineer, and Inventor of the Mobile Phone. Martin Cooper-Inventor Of The Cellphone. Dr Martin Cooper, a former general manager for the systems division at Motorola, is considered the inventor of the first portable handset and the first person to make a call on a portable cell phone in April 1973. The first call he made was to his rival, Joel Engel, Bell Labs head of research.