Searching Content indexed under Tax by Mary Samsa ordered by Published Date Descending.
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Tax Cuts And Jobs Act Of 2017: Impact On Executive Pay Of Tax-Exempt Organizations
The Tax Cuts and Jobs Act of 2017made some significant changes to the executive pay area for tax-exempt organizations with the imposition of a new excise tax on certain amounts paid to some employees of the tax-exempt organization.
United States
4 Sep 2018
Tax Takes Video: Non-Profit Executive Pay (Video)
Partners Mary Samsa and Joe Urwitz discuss the new challenges created for tax-exempts in compensating their executives given the new 21 percent excise tax on pay over $1 million.
United States
28 Mar 2018
Final Senate Tax Bill: Outlook For Tax-Exempt Organizations
The Senate's final tax reform bill contains several troubling provisions for tax-exempt organizations but represents an improvement over last month's proposed legislation, which caused concern across the nonprofit sector.
United States
8 Dec 2017
Supreme Court To Hear Church Plan Litigation
On December 2, 2016, the Supreme Court of the United States granted the petitions for writs of certiorari to Advocate Health Care, et al. v. Stapleton, Maria, et al., St. Peter's Healthcare, et al. v. Kaplan...
United States
13 Dec 2016
IRS Issues Regulations Affecting Compensation Arrangements At Tax-Exempt Organizations
There have been questions as to whether vesting conditions imposed after a compensation arrangement has been established will be respected for tax purposes.
United States
23 Jun 2016
Seventh Circuit: Plaintiffs Lacked Standing To Challenge Tax Exemption For Ministerial Rental Allowances
FFRF’s co-presidents receive a housing allowance as part of their compensation package. Because Gaylor and Barker are not "ministers of the gospel," however, they must pay income tax on their housing allowances.
United States
21 Nov 2014
District Court Strikes Down Rental Allowance Tax Exemption For Ministers
A federal court recently declared unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a "minister of the gospel" as part of his or her compensation, on the grounds that it violates the Establishment Clause of the U.S. Constitution.
United States
6 Jan 2014
IRS To Begin Compliance Checks Of Non-Governmental Section 457(B) Plans
The Internal Revenue Service recently announced it was conducting "compliance checks" of Section 457(b) plans.
United States
17 Jul 2013
IRS Issues Procedures for Securing Favorable Opinions on Pre-Approved 403(b) Programs
The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans.
United States
23 Apr 2013
IRS Issues 403(b) Plan Fix-It Guide
On February 21, 2013, the Internal Revenue Service (IRS) added to its "self-help" resources a new "403(b) Plan Fix-It Guide" to provide guidance more specifically directed at 403(b) plan sponsors that identify qualification or operational plan failures under their 403(b) plans.
United States
18 Mar 2013
IRS Relief Available Until April 1 For 403(B) Plan Sponsors Under Audit
The Internal Revenue Service recently announced in its electronic newsletter that it will provide limited transitional relief to 403(b) plan sponsors that are under audit or that receive notice of an audit between now and April 1, 2013.
United States
5 Mar 2013
IRS Updates Employee Plans Compliance Resolution System
The Internal Revenue Service (IRS) recently updated the Employee Plans Compliance Resolution System (EPCRS), the comprehensive system of correction programs for sponsors of qualified retirement plans.
United States
16 Jan 2013
New DOL Opinion States Certain 403(b) Plans No Longer Exempt From ERISA
Recently issued U.S. Department of Labor guidance indicates limitations on the use of an exemption from the Employee Retirement Income Security Act of 1974, as amended (ERISA), for certain 403(b) Plans.
United States
19 Jun 2012
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