S. Michael Chittenden

Administration Proposes New Withholding Requirements for 409A Failures

USA - April 11 2022 Last week, the Treasury Department released the “Green Book,” formally known as the General Explanations of the Administration’s Revenue Proposals…

Administration Proposes W-9 Requirement for More Reportable Payments

USA - April 7 2022 Last week, the Treasury Department released the “Green Book,” formally known as the General Explanations of the Administration’s Revenue Proposals…

Treasury Stakes Out a Position on “On-Demand Pay” Arrangements

USA - April 6 2022 Last week, the Treasury Department released the “Green Book,” formally known as the General Explanations of the Administration’s Revenue Proposals…

Marianna G. Dyson

Infrastructure Bill Will Terminate Employee Retention Credit Retroactively

USA - November 10 2021 Section 80604 of the bipartisan Infrastructure Investment and Jobs Act (H.R. 3684) amends Section 3134 of the Internal Revenue Code to terminate the…

Marianna G. Dyson

IRS Issues Additional Guidance on Employee Retention Credit

USA - August 26 2021 Nearly 18 months into the pandemic, the IRS continues to issue guidance on the employee retention credit, a credit that was adopted in March 2020 and…

James Damon, Marianna G. Dyson