Searching Content indexed under Tax Authorities by Ogletree, Deakins, Nash, Smoak & Stewart ordered by Published Date Descending.
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IRS Offers Guidance On Applying Test For Deductibility Of Parking Expenses
With one exception addressed below, the TCJA generally disallows any employer deduction for providing qualified parking to employees.
United States
25 Apr 2019
Understanding The Latest IRS Guidance On 401(k) Hardship Distributions (Podcast)
In 2018, Congress passed legislation and the IRS issued proposed regulations relaxing the requirements for 401(k) plan hardship distributions.
United States
20 Mar 2019
IRS Notice Offers Good News For State Colleges And Universities (At Least For Now)
In January 2019, the Internal Revenue Service (IRS) issued Notice 2019-09, which provides interim guidance for Section 4960 of the Internal Revenue Code of 1986.
United States
12 Feb 2019
"Hard[ship] To Handle"?
Otis Redding and the Black Crowes may have proclaimed themselves "hard to handle now," but thanks to recent guidance from the Internal Revenue Service (IRS), hardship distributions from 401(k) plans are a bit less hard to handle, now.
United States
4 Dec 2018
A Win For Boston Bruins: Tax Court Sides With Team In Clash Over De Minimis Fringe Benefits
The tax court agreed with this interpretation, even though the banquet rooms in which the meals were served were provided without charge.
United States
30 Oct 2017
401(k) Pre-Tax Deferrals: An Endangered Species? (Beltway Buzz - October 27, 2017)
D.C. is humming this week, as the Senate and House are both in session after taking turns on recess the past two weeks.
United States
30 Oct 2017
Graham-Cassidy Crashes, But Some In GOP Still Looking Down The Road (Beltway Buzz, September 29, 2017)
The Beltway Buzz is a weekly update summarizing labor and employment news from inside the Beltway and clarifying how what's happening in Washington, D.C. could impact your business.
United States
3 Oct 2017
Out Of Sight, Out Of Mind . . . But Don't Forget The Possibility Of ACA Retaliation Claims
In fact, as we are quickly approaching the end of 2017, employers may soon be receiving employer mandate assessments.
United States
8 Sep 2017
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