Caplin & Drysdale, Chartered | USA | 22 Jan 2024
Effective January 1, 2024, employers who sponsor 401(k), 403(b), or governmental 457(b) plans have a new plan design option to add emergency savings…
Caplin & Drysdale, Chartered | USA | 18 Jan 2024
The regulatory framework surrounding cryptocurrencies continues to take shape. Earlier this week, Treasury and the IRS issued Announcement 2024-4…
Caplin & Drysdale, Chartered | USA | 27 Dec 2023
On December 21, 2023, the Internal Revenue Service ("IRS") announced a much anticipated, and soon to be short lived, voluntary disclosure program for…
Caplin & Drysdale, Chartered | USA | 8 Nov 2023
In this client alert, we discuss some considerations for employers in light of recent IRS initiatives concerning the Employee Retention Credit…
Caplin & Drysdale, Chartered | USA | 29 Aug 2023
Catch-up contributions permit participants age 50 and older to make additional elective deferral contributions to their employer-sponsored defined…
Caplin & Drysdale, Chartered | USA | 24 Jul 2023
The U.S. Supreme Court recently granted certiorari in Moore v. United States,[1] a case involving a constitutional challenge to section 965 of the…
Caplin & Drysdale, Chartered | USA | 18 Jul 2023
Less than six months remain until the regulationsAnchor implementing the beneficial ownership reporting requirements prescribed by the Corporate…
Caplin & Drysdale, Chartered | Puerto Rico, USA | 17 Jul 2023
In 2021, the IRS started an enforcement campaign to investigate individuals claiming the benefits of Puerto Rico Act 20, Act 22, Act 60 and…