ERISA

Differences in Treatment for Nonqualified Deferred Compensation

A nonqualified deferred compensation plan allows compensation earned in one year to be set aside and paid in a later year.

Agencies Propose Amendments to Employee Benefit Plan Reporting

Employee benefit plans will face new reporting requirements under extensive changes to Form 5500, Annual Return/Report of Employee Benefit Plan, proposed by the federal government.

Current Developments in Employee Benefits and Compensation

This article details notable developments in the PPACA and tax-qualified retirement plans.

Compensation and Benefits Update: Retirement Plans and Executive Compensation

This article focuses on recent changes affecting qualified retirement plans and executive compensation.

Current Developments in Employee Benefits and Pensions (Part II)

This two-part article covers significant developments in employee benefits. Part II focuses on guidance released under PPACA and chages to qualified plan rules.

Current Developments in Employee Benefits and Pensions (Part II)

This two-part article covers significant developments in late 2006 and 2007 in employee benefits, focusing on updates and changes to the rules for qualified retirement plans.

Newsletter Articles

Tax Clinic

BBA audit regime affects buyers and sellers of partnership interests

Determining what is a separate trade or business for Sec. 199A purposes

Foreign corporations may not receive audit protection for accounting method changes

Tax reform’s impact on pension trusts and tax-exempt organizations in trust form

TECHNOLOGY

2018 tax software survey

Among CPA tax preparers, tax return preparation software generates often extensive and ardent discussion. To get through the rigors of tax season, they depend on their tax preparation software. Here’s how they rate the leading professional products.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.

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