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

Considerations for financial firms that waive investment fees for employees

Elective capitalization as a TCJA planning tool

Hedging transactions: Timing of gain or loss

Taxpayer First Act: Important new protections for taxpayer information

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

PRACTICE MANAGEMENT

2019 tax software survey

This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.

Magazine