Searching Content indexed under Income 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
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
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
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
Trouble Keeping Track Of Automobile-Related Expenses? There's An App For That
If you provide your employees with company-owned or company-leased vehicles, you know that it is not always easy for your employees to keep track of all of their automobile-related expenses.
United States
29 Aug 2017
Avoiding HR Pitfalls While Managing Overseas Assignments: Your 10-Point Checklist
More businesses than ever are sending people overseas. The rewards of developing new markets can be great, but the multitude of different legal systems mean there are also bear traps to be avoided—
15 Aug 2017
IRS Penalty Relief For Severance Pay Expires On December 31
The IRS has given employers until December 31, 2012 to correct a problem frequently found in severance agreements and other similar arrangements.
United States
19 Oct 2012
New Jersey Senate Proposes "New Jobs For New Jersey Act" That Provides Tax Credits To Small Private Sector Employers
On September 20, 2012, a bill (S2211) was introduced that, generally speaking, would make employers with 100 or fewer full-time employees eligible for a tax credit.
United States
16 Oct 2012
Sixth Circuit Decision Offers FICA Tax Refund Opportunities For Severance Pay
Any employer that implemented reductions in force or layoffs after 2008 should consider filing refund claims for the Federal Insurance Contribution Act (FICA) taxes paid on severance benefits based on a recent Sixth Circuit Court of Appeals decision.
United States
12 Sep 2012
IRS Provides Much Needed Guidance For Health FSAs
Employers are getting some welcome relief in the form of IRS guidance that provides helpful details and clarity on how to implement the upcoming $2,500 limit on salary reduction contributions to health flexible spending accounts (FSAs) set by the Patient Protection and Affordable Care Act (PPACA).
United States
14 Jun 2012
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