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IRS Announces Changes to Hardship Substantiation Procedures

USA - April 26 2018 The Internal Revenue Service (IRS) recently updated the Examination Steps for General Hardship in the Internal Revenue Manual (IRM) to incorporate...

Brian J. Dougherty.

IRS Extends Frozen Defined Benefit Plan Relief Through 2018

USA - September 12 2017 On August 31, 2017, the Internal Revenue Service (IRS) issued IRS Notice 2017-45, which extends through 2018 relief from the imposition of certain...

R. Randall Tracht.