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Proposed Regulations on the 4960 Excise Tax on Certain Compensation Paid by Tax-Exempt Employers

USA - August 13 2020 The IRS released proposed regulations on June 11, 2020 regarding the excise taxes imposed under Code Section 4960. Code Section 4960 imposes two...

Christine M. Poth, Jacquelyn Meng Abbott, Jennifer Bibart Dunsizer.

Labor and Employment Alert: 162(m) Regulations Proposed

USA - December 23 2019 The Tax Cuts and Jobs Act generally eliminated the exception to the $1M deduction cap imposed under Code Section 162(m). We previously wrote...

Margaret "Peggy" M. Baron, Jennifer Bibart Dunsizer.

Labor and Employment Alert: Federal Garnishments of Retirement Benefits

USA - April 26 2019 In 1990, Congress enacted the Federal Debt Collection and Procedures Act. One feature of that law allows a federal court to issue a “writ of...

Elizabeth Howard, Christine M. Poth, Margaret "Peggy" M. Baron, Dawne McKenna Parrish, Jennifer Bibart Dunsizer.

Labor and Employment Alert: Addressing Student Loan Debt in a 401(k) Plan: Recent IRS Private Letter Ruling Provides New Options for Employers

USA - August 28 2018 On August 17, 2018, the Internal Revenue Service (IRS) published Private Letter Ruling 201833012, which directly addressed an employer’s ability to...

Elizabeth Howard, Christine M. Poth, Margaret "Peggy" M. Baron, Dawne McKenna Parrish, Jennifer Bibart Dunsizer.

Bad News for Employers! New IRS Guidance Regarding Expanded 162(m) Rules

USA - August 22 2018 We previously wrote about the changes to 162(m) under the “Tax Cuts and Jobs Act” which significantly expanded the $1,000...

Christine M. Poth, Margaret "Peggy" M. Baron, Jennifer Bibart Dunsizer.