Good News for Employer Retirement Plans

The IRS issued new rules effective April 29, 2019. Revenue Procedure 2019-19 expands the use of the agency’s amnesty-type programs for employer plan sponsors. Employers...

Considerations for 401(k) Plans

The IRS issued Notice 2018-91 on November 21, 2018. The Notice lists the Required Amendments from 2018 for employer retirement plans. This is the third...

Employer Severance Payments: Policy, Practice, or Plan?

The new tax act removed the ability to treat certain employee termination payments as a deductible business expense. This change is triggering some employers to...

New Tax Impact for Sexual Harassment Settlements

The new tax law eliminates the expense deduction for employers who settle sexual harassment and sexual abuse claims when the settlement is subject to a...