Searching Content indexed under Tax Authorities by Littler Mendelson ordered by Published Date Descending.
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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
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
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 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
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
Extension Of ACA 2015 Reporting Deadlines Provides Welcome Relief For Employers
The Affordable Care Act imposes various reporting requirements on insurers, self-insuring employers, and other providers of "minimum essential coverage" and imposes penalties on coverage providers that do not comply.
United States
21 Jan 2016
IRS Moves To Prohibit Lump Sum Windows For Retirees
It is important to note that DB Plan sponsors can continue to provide lump sum windows for deferred vested participants not in pay status.
United States
16 Jul 2015
Plan Sponsors Must Maintain Documentations For Hardship Distributions And Loans
In a recent "Employee Plan News" issued by the Internal Revenue Service ("IRS"), the IRS emphasized that plan sponsors are ultimately responsible for proper administration of their retirement plan...
United States
8 Apr 2015
IRS Modifies Provisions Of The Employee Plans Compliance Resolution System
With Revenue Procedure 2015-27, the IRS has made several modifications to the most recent restatement of The Employee Plans Compliance Resolution System.
United States
1 Apr 2015
Important Updates Concerning eSocial
Brazil’s eSocial Steering Committee announced that the eSocial will be implemented with the publication of the final version of the eSocial Orientation Manual.
28 May 2014
IRS Issues Final Employer ACA Reporting Rules
Despite the many Affordable Care Act implementation delays, rules governing the healthcare law’s various provisions have not stopped coming.
United States
7 Mar 2014
IRS Provides FICA Reporting, Withholding, And Other Guidance Regarding Married Same-Sex Couples
Until the United States Supreme Court decision in United States v. Windsor, 570 U.S., the Defense of Marriage Act required employers providing subsidized benefits to same-sex spouses and domestic partners/civil union partners to impute income on the subsidy relating to the spouse/partner benefits, and to pay Federal Insurance Contributions Act taxes on that imputed income.
United States
8 Oct 2013
Supreme Court To Consider Tax Treatment of Severance Payments
By way of background, Quality Stores had made severance payments to terminating employees and all payroll taxes, including FICA, were withheld from such payments.
United States
3 Oct 2013
IRS Issues Proposed Rules On Employer Reporting Requirements Under ACA
The U.S. Treasury Department and Internal Revenue Service have released two new proposed rules governing employer reporting requirements under the Affordable Care Act.
United States
17 Sep 2013
IRS Issues Proposal To Implement Small Business Credit Under ACA
The Internal Revenue Service has issued a proposed rule that aims to provide guidance on the small business tax credit under the Affordable Care Act.
United States
2 Sep 2013
IRS Proposes New Regulations Allowing Travel Expenses For "At-Home" Lodging
The IRS has promulgated proposed regulations that would permit travel expenses incurred while not away from home to nonetheless be tax exempt to employees.
United States
27 Apr 2012
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