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Puerto Rico Treasury Department Issues New Quarterly Tax Return For Withholding Payments For Services Rendered
Act 257 of December 10, 2018 amended the Puerto Rico Internal Revenue Code to require any person or entity required to withhold income tax on payments for services rendered to submit a reconciliation quarterly tax return.
United States
15 May 2019
Supreme Court Holds "Compensation" For Lost Time Is Taxable Under The RRTA
On March 4, 2019, the U.S. Supreme Court held in BNSF Railway Co. v. Loos that a railroad's payment to an employee for work time lost due to an on-the-job injury is taxable compensation
United States
14 Mar 2019
Puerto Rico Treasury Department Changes Tax Reporting On Act 80 Payments Made During Tax Year 2018
On October 22, 2018, the Puerto Rico Department of the Treasury (the "PR Treasury") issued Publication 18-03, which makes tax reporting and tax deadline changes for certain severance payments.
Puerto Rico
12 Nov 2018
Why Robot Taxes Won't Work
Those who find their livelihoods threatened by disruptive technologies have long rallied against those new innovations, finding an ally in governments willing to slow adoption.
United States
10 Oct 2018
IRS Updates Guidance On Paid Family Leave Tax Credit
On September 24, 2018, the IRS issued updated guidance in Notice 2018-71 (the Notice) on Internal
United States
28 Sep 2018
IRS Resolves 2018 HSA Contribution Limit Confusion
Acknowledging "numerous unanticipated administrative and financial burdens," the IRS officially revoked its earlier attempt to lower the 2018 health savings account (HSA) contribution limits.
United States
1 May 2018
Plan Sponsors And Service Providers Must Be Aware Of Changes Made To Rules Pertaining To Puerto Rico Qualified Retirement Plans
Recent changes to Puerto Rico's tax treatment of certain retirement plans have taken effect. Act No. 106 of August 23, 2017 ("Act 106") amended Section 1081.01 of the Puerto Rico Internal Revenue Code...
Puerto Rico
18 Jan 2018
Puerto Rico Department Of The Treasury Issues Q&As Clarifying Guidance On Qualified Payments Made For Hurricane María Disaster Assistance
As previously discussed, on October 4, 2017, the Puerto Rico Department of the Treasury (the "PR Treasury") issued Administrative Determination No. 17-21 ("AD 17-21") granting temporary income ...
Puerto Rico
19 Dec 2017
Ninth Circuit Orders Gross Ups For Back Pay Award
In a short published opinion, the U.S. Court of Appeals for the Ninth Circuit sided with the Third, Seventh and Tenth Circuits, and split with the D.C. Circuit ...
United States
15 Nov 2017
Puerto Rico Department Of The Treasury Grants Temporary Tax Exemptions For Employer-Provided Payments And Certain Benefits To Employees Related To Hurricane Maria Relief
On October 4, 2017, the Puerto Rico Department of the Treasury issued Administrative Determination No. 17-21 granting temporary income tax exemptions for payments and certain benefits ...
Puerto Rico
12 Oct 2017
New York State Issues Guidance On Tax Treatment Of Paid Family Leave Contributions And Benefits
The New York State Department of Taxation and Finance issued much-needed guidance regarding the tax treatment of deductions from employee wages used to finance paid family leave premiums, ...
United States
1 Sep 2017
Venezuela Increases The Tax Unit
The following describes some of the consequences of this increase for the labor market.
6 Mar 2017
Venezuela Aumenta La Unidad Tributaria
El aumento de la UT se encuentra vigente desde el 24 de febrero de 2017.
6 Mar 2017
IRS Issues Proposed Regulations Under Code Section 457 Affecting Deferred Compensation Plans Of Tax-Exempt Organizations
The Internal Revenue Service recently issued proposed regulations under Section 457 of the Internal Revenue Code that prescribe rules regarding deferred compensation...
United States
8 Jul 2016
IRS Requests Comments On New Compliance Questions In Form 5500
In its request for comments, the IRS has also proposed to modify some of the questions from their original form, or delete them entirely.
United States
10 Apr 2016
New Compliance Questions In IRS Form 5500 Warrant Screening Reviews Of 401(K) Plans During 2016
The IRS recently added new questions to the 2015 Form 5500/5500-SF annual retirement plan returns.
United States
16 Mar 2016
The Dear Departed: Making Final Wage Payments For Deceased Employees
The death of an employee is an unfortunate fact of life for businesses. Nonetheless, employers may be ill-prepared for the inevitable issues that arise from the sad event.
United States
2 Mar 2016
IRS Provides Welcome Guidance On Mid-Year Amendments To Safe Harbor 401(k) Plans
The IRS recently issued Notice 2016-16 (the "Notice"), which permits most mid-year amendments to safe harbor 401(k) plans.
United States
12 Feb 2016
IRS Notice 2016-03 Modifies The IRS Determination Letter Program
The IRS recently issued Notice 2016-03 (the "Notice"), addressing several items with respect to changes made to the IRS's determination letter program.
United States
26 Jan 2016
IRS Reduces Voluntary Compliance Program Filing Fees For Most Plans
The new fees will take effect February 1, 2016. Going forward, VCP application fees will be subject to annual revision.
United States
25 Jan 2016
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