Employee Benefits

Private company equity grants: New Sec. 83(i)

In the case of a privately held company, the income inclusion rules present a problem in that employees pay tax on receipt of stock for which there is not a ready market to sell shares.

The trouble with Tibble

A recent court decision demonstrates that retirement plan trustees need to constantly evaluate whether the options selected are in the best interest of the plan participants.

Newsletter Articles

SPONSORED REPORT

States look to unclaimed property for revenue

State audits of abandoned and unclaimed property (AUP) have exploded in recent years. This report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.

DEDUCTIONS

Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.