Is there an accountable plan in your company's future?The end of the year is a good time to consider making changes to your business. For example, could you be operating more tax-efficiently? And are there better ways to attract and keep good employees?A potential answer to both of these questions is the accountable plan. Designed to handle business expense reimbursements for tax purposes, accountable plans offer certain advantages to both employers and employees over the per diem method.