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Planning For Business Exits From C Corporations; Intrafamily Business Transactions; Other Developments
Lower C corporation income tax rates have increased attention to the Code § 1202 exclusion for gain on sale of stock.
United States
17 Jan 2019
2
IRS Issues New Rules For 'Closed' Defined Benefit Plans
At the end of January, the Internal Revenue Service issued new proposed regulations for so-called "closed" or "frozen" defined benefit plans.
United States
1 Aug 2016
3
Path To Recreational Cannabis Narrowing In California
Many advocates for cannabis reform laws in California believe that 2016 is the year that recreational cannabis will become legal in the state.
United States
24 Mar 2016
4
Staffing Agency Workers And ACA Offers Of Coverage
The final regulations on the Affordable Care Act's (ACA) "pay or play" rules were released on Feb. 10, 2014.
United States
2 Feb 2016
5
Nonqualfied Deferred Compensation Plan Update
In June 2015, the Internal Revenue Service released updated audit guidelines for nonqualified deferred compensation plans.
United States
3 Nov 2015
6
IRS Updates Determination Letter Request Forms
In December of 2013, the IRS released new final versions of the Form 5300 and the Form 5310, used by individually designed retirement plans.
United States
12 Jun 2014
7
Health FSA Carryover Amendments - Proceed With Caution
Recently the Internal Revenue Service published guidance that permits an employer to amend its health care flexible spending account program to allow a limited carryover of funds.
United States
28 Nov 2013
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