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In Private Letter Ruling, IRS Approves 401(k) Student Loan Repayment Benefit

USA - September 5 2018 The IRS has released a Private Letter Ruling (“PLR”) 201833012, in which it approved a student loan repayment program as a 401(k) benefit. Although…

IRS Announces Heightened Scrutiny for Tax-Exempt Entities

USA - March 23 2018 The IRS division tasked with ensuring tax-exempt entities comply with relevant tax laws has announced that beginning in fiscal year 2018, it will…

The FICA Tax Exemption for Non-Resident Aliens in the U.S. Under F, J, M, or Q Visas

USA - August 2 2017 A common issue for employers of non-resident aliens authorized to work in the U.S. is whether (and when) such individuals are exempt from FICA…

TCB on the BIC: DOL Issues Guidance on Application of the Fiduciary Rule’s New Best Interest Contract Prohibited Transaction Exemption

USA - November 12 2016 On October 27, the DOL published guidance on the new prohibited transaction exemptions (“PTEs”) issued under the DOL’s rule redefining “fiduciary” in…

Final Rule Issued on ACA’s Non-Discrimination Provision for Federally Funded Programs

USA - June 23 2016 Section 1557 of the Affordable Care Act ("ACA"), in effect since 2010, prohibits discrimination in any federally funded health program on the basis of…