Searching Content indexed under Tax by Ogletree, Deakins, Nash, Smoak & Stewart ordered by Published Date Descending.
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No Taxation With Religious Invocation: Seventh Circuit's Decision To Impact Ministerial Employees
In Gaylor v. Mnuchin, the Seventh Circuit Court of Appeals recently held that a tax code exemption for religious housing of ministers does not violate the Establishment Clause of the First Amendment of the U.S. Constitution.
United States
17 May 2019
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
Don't Forget About Section 4960 Compliance
Section 4960 of the Internal Revenue Code of 1986 (IRC), as amended, imposes an excise tax on compensation of certain highly compensated employees of tax-exempt organizations.
United States
14 Nov 2018
2019 Cost-Of-Living Adjustments On IRS Benefit And Contribution Limits
On November 1, 2018, the Internal Revenue Service (IRS) announced the cost-of-living adjustments affecting tax-qualified pension plans for 2019. Most of the general pension limitations,
United States
9 Nov 2018
IRS Clarifies Role Of Gross-Ups When Taxes Are Assessed On An Earlier Year's Fringe Benefits
When the Internal Revenue Service (IRS) determines during an examination that a fringe benefit should have been taxed and the employer accordingly has to pay additional taxes in a later year
United States
22 Oct 2018
Tax Treatment Of Employer-Provided Fringe Benefits For International Assignees
The Internal Revenue Service (IRS) recently clarified its position on two fringe benefits provided to employees on global assignments: tax equalization services and tax return preparation services.
United States
9 Aug 2018
A New Regime: Changes To The Tax And National Insurance Contributions Treatment Of Termination Payments In The UK To Take Effect On April 6, 2018
On April 6, 2018, there will be an important change to the way termination payments are taxed in the United Kingdom. New tax rules, which aim to simplify the taxation of termination payments ...
4 Apr 2018
Fringe Benefits Affected By The Tax Cuts And Jobs Act
The enactment of the Tax Cuts and Jobs Act (TCJA) on December 22, 2017, brought about the most sweeping overhaul of the Internal Revenue Code (IRC) since 1986. Most of the changes took effect on January 1, 2018.
United States
22 Mar 2018
The 2017 Tax Cuts And Jobs Act: A Pandora's Box For Higher Education
The enactment of the Tax Cuts and Jobs Act of 2017 has raised a number of potential issues for institutions of higher education.
United States
16 Mar 2018
Brady's Bunch—Are Big Changes Coming For Employers Under The Tax Cuts And Jobs Act?
Having missed a historic opportunity to choose an exciting name for federal tax legislation, Texas Representative Kevin Brady and his fellow Republican tax drafters did not skimp on the substance...
United States
6 Nov 2017
House Republicans Release Long-Awaited Tax Package. (Beltway Buzz - November 3, 2017)
On Thursday, November 2, House Republicans released the legislative text of their eagerly awaited tax reform bill.
United States
6 Nov 2017
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
Employers Helping Employees—Are Disaster Relief Payments And Loans Exempt From Puerto Rico Income Tax?
With the havoc wrought by Hurricane Maria in Puerto Rico, employers are exploring options to provide emergency relief to those employees who have encountered financial hardship to meet their necessities ...
Puerto Rico
18 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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