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Qualified Plan Uncashed Check Guidance Issued Related To Tax Obligations
On August 14, 2019, the IRS issued Revenue Ruling 2019-19, providing guidance to both tax-qualified plan administrators and participants on the tax treatment of plan distribution checks
United States
23 Aug 2019
New Illinois Law Eliminates Franchise Tax, Offers Tax Amnesty
Illinois recently enacted legislation that offers significant benefits to delinquent taxpayers and corporations doing business in Illinois.
United States
30 Jul 2019
Nonprofit Universities And Schools - Skip The Newspaper Publication Of Your Nondiscrimination Policy
Revenue Procedure 2019-22 provides a third method for publicizing its racial nondiscrimination policy.
United States
29 Jul 2019
The Privileged Nature Of Tax Returns In California
On January 4, 2019, the California Court of Appeal, First Appellate District issued an opinion reminding us that under California law, tax returns are privileged and improper disclosure of them can even potentially rise ...
United States
23 Jan 2019
Good News / Bad News: The IRS Has Released Interim Guidance Regarding The New Excess Compensation Excise Tax Applicable To Tax-Exempt Organizations
Just in time for the New Year and notwithstanding the government shutdown, on December 31, 2018, the Internal Revenue Service ("IRS") issued Notice 2019-09 (the "Notice")...
United States
17 Jan 2019
New Guidance For Nonprofits And The Tax On Parking And Public Transit Benefits
Two recent Treasury Notices1 provide interim guidance to nonprofits trying to calculate (or seeking to avoid) the tax they may have to pay for the provision of certain parking and public transit
United States
28 Dec 2018
Pennsylvania Federal Court Finds That Plaintiff's Trade Secret Misappropriation Allegations Hold Up
A Pennsylvania federal court recently denied Defendant Synchrony Group, LLC's motion to dismiss a trade secret lawsuit filed by Plaintiff Jazz Pharmaceuticals, Inc. (Jazz") ...
United States
20 Dec 2018
New York Minimum Wage And Exempt Status Salaries Set To Increase Again, But Wage Deduction Rules May Expire
As they have each year since 2016, the minimum wage and exempt salary threshold will increase for New York employers effective December 31, 2018, with large employers in New York City being the first to hit the $15...
United States
16 Nov 2018
IRS Releases Proposed Hardship Distribution Regulations
Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking to amend IRS regulations related to hardship distributions from 401(k) and 403(b) plans
United States
16 Nov 2018
Qualified Opportunity Zone Proposed Regulations Provide A Path Forward For Fund Formations, But Leave Many Questions For Another Day
Seyfarth Synopsis: On October 19, 2018, the U.S. Department of the Treasury released long-anticipated proposed regulations (the "Proposed Regulations") relating to investments in Qualified Opportunity
United States
31 Oct 2018
IRS Issues Update To Qualified Plan Correction Guidance
In September, the IRS issued Rev. Proc. 2018-52 updating the IRS correction program, i.e., Employee Plans Compliance Resolution System ("EPCRS").
United States
15 Oct 2018
Ninth Circuit Court Of Appeals Reaffirms CA Attorney General's Demand For Donor List
A three-judge panel of the Ninth Circuit Court of Appeals recently upheld the position of the California Attorney General (AG) that charities located or doing business in California must provide a copy ...
United States
19 Sep 2018
Corporate Tax 2018
The United States is currently in the middle of the most hyper-partisan political atmosphere in generations.
United States
21 Aug 2018
Understanding And Planning For The Excise Tax On Executive Compensation Paid By Tax-Exempt Employers
In the past decade or so, the competition for executive talent in the tax-exempt sector of the United States economy has increased.
United States
17 Aug 2018
Executive Compensation Changes Under The Tax Cuts And Jobs Act Of 2017
The U.S. House of Representatives and Senate fulfilled one of President Trump's principal campaign promises on December 19 and 20, passing the Tax Cuts and Jobs Act of 2017 (the Act).
United States
4 May 2018
IRS Retroactively Reduces HSA Contribution Limit; Transition Relief May Follow
The amount of the reduction is small, but employees with family coverage in an HSA may feel the effects in their tax bills for 2018.
United States
9 Apr 2018
Be The Next Paul Newman - Give 100% Of Your Business To Your Private Foundation, Newman's Own Style
The "Bipartisan Budget Act of 2018" added the "Newman's Own" exception to the private foundation excess business holdings rule, allowing business owners to make a charitable contribution of 100% ...
United States
21 Feb 2018
California Employers Beware: W-2 Phishing Scams Skyrocket During Tax Season
Employers have been scammed into sending sensitive W-2 information to malicious third parties.
United States
16 Feb 2018
Sexual Harassment Legal Settlements: What Employers Need To Know About The New Tax Act
The new Tax Act prohibits employers from deducting payments to individuals alleging sexual harassment or sexual abuse if the settlement or payment requires the Claimant to execute a nondisclosure agreement.
United States
22 Jan 2018
Tax Reform Impact On Estate Taxes
Like all new things, new years typically welcome many changes, opportunities and new approaches. This will hold especially true for 2018 in light of the sweeping changes made by the Federal Tax Cuts ...
United States
27 Dec 2017
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