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Results: 1-10 of 53

Health care tax credit available to help small businesses and tax-exempt organizations offer health insurance coverage
  • Bricker & Eckler LLP
  • USA
  • August 1 2011

The Small Business Health Care Tax Credit helps small businesses, churches, religious organizations and other small tax-exempt organizations afford the cost of providing health care coverage for their employees


Personal liability for taxes
  • Bricker & Eckler LLP
  • USA
  • April 18 2014

Recently, Entrepreneur Magazine ran a worthwhile article on the issue of personal liability for taxes. As the magazine noted, running a business does


IRS might audit 200 nonprofits' "Top Hat" deferred compensation plans
  • Bricker & Eckler LLP
  • USA
  • December 19 2013

In late August and early September, the IRS sent compliance check questionnaires to 200 tax-exempt entities that sponsor nonqualified deferred


IRS clarifies tax treatment of cell phones provided to employees
  • Bricker & Eckler LLP
  • USA
  • October 10 2011

The IRS has clarified the tax treatment of employer-provided cell phones


Two deadlines are approaching for all tax-exempt and government employers
  • Bricker & Eckler LLP
  • USA
  • August 16 2007

Two deadlines are approaching for all tax-exempt and government employers


Executive compensation: IRS announces changes in substantial risk of forfeiture rules
  • Bricker & Eckler LLP
  • USA
  • April 4 2008

Many executives and highly-compensated employees of tax-exempt and governmental employers are making elective deferrals to plans known as 457(f) plans or participate in non-qualified excess benefit plans or SERPs


Section 409A in a nutshell
  • Bricker & Eckler LLP
  • USA
  • May 16 2008

Compensation subject to Section 409A may result in additional tax and interest to the employee, including an obligation on the part of the employer to report that the compensation is subject to such additional tax and interest, unless (i) the compensation does not constitute, or is excepted from the definition of, a "deferral of compensation" or (ii) payment of the compensation complies with Section 409A


IRS rules to be proposed on new Type III supporting organizations
  • Bricker & Eckler LLP
  • USA
  • September 26 2007

The Pension Protection Act of 2006 (the “PPA”) established a classification system for supporting organizations (“SOs”


Requirements for deferred compensation arrangements as a result of section 409(A)
  • Bricker & Eckler LLP
  • USA
  • October 11 2007

On April 10, 2007, the Department of Treasury issued final regulations implementing section 409A that was added to the Internal Revenue Code in October, 2004 (the "Final 409A Regulations"


Inspector General releases Smithsonian audit report
  • Bricker & Eckler LLP
  • USA
  • October 31 2007

According to an audit report from the Smithsonian Inspector General dated October 13, the Smithsonian Institution from 2002 to 2006 failed to report taxable income paid for employees’ moving expenses and paid in connection with recruiting new employees