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Recommended Practices for Employer-Provided Meals and Snacks in Light of Recent IRS Guidance

USA - June 6 2019 The IRS continues to aggressively audit how free meals and snacks offered to employees in many workplaces are treated for federal tax purposes...

Anna M. Pomykala, Sean D. Callaghan, Mary B. Hevener.

Guide To The New Rules For The Deductibility Of ‘Misconduct’ Payments

USA - February 6 2018 Recent US tax reform legislation P.L. 115-97, commonly known as the Tax Cuts and JOBS Act, made sweeping changes to when and how a taxpayer will be...

Sheri A. Dillon, William P. Zimmerman, Frances Emmeline Babb.

T3 Becomes T2But What Does It Mean?

USA - August 30 2017 Following recent changes to Securities and Exchange Commission (SEC) and NASDAQ Stock Market rules, most standard broker-dealer securities...

David R. Fuller, Mary B. Hevener, Patrick Rehfield.

2015 Budget Act Changed W-21099-MISC Filing and Correction Rules

USA - March 16 2016 Little-noticed changes in the 2015 PATH Act accelerated form filing deadlines and waived retroactive corrections for small-dollar errors, effective...

Maura K. Winston, Samantha E. Souza, David R. Fuller, Mary B. Hevener.

IRS information document request enforcement procedures update

USA - June 24 2014 On June 19, in United States v. Clarke, the U.S. Supreme Court held that a taxpayer is entitled to examine Internal Revenue Service (IRS) officials on...

Jennifer A. Tolkoff, Maura K. Winston, William F. Colgin, Jr., Robert R. Martinelli.