Employment Tax
03.31.2021 |
Jeffrey T. Allen
C. Logan Hinkle
Christian W. Borek
On March 11, 2021, President Biden signed into law the American Rescue Plan Act (“ARPA”). The ARPA mandated several important changes for both employers and…
03.23.2021 |
C. Logan Hinkle
Christian W. Borek
On March 11, 2021, President Biden signed into the law the American Rescue Plan Act (“ARPA”) containing $1.9 trillion in financial stimulus. Though not highly…
11.4.2020
Among the many employee benefit deadlines extended due to the pandemic by joint action of the Department of Labor and the Internal Revenue Service are…
09.28.2020 |
Jonathan H. Nason
In March 2020, I posted a blog reviewing the evolution of the legal analysis applied to a retirement plan’s holding of “employer securities” under the…
09.22.2020
The SECURE Act of 2019 made three statutory changes to ERISA regarding lifetime income benefit payments from defined contribution plans (e.g., 401(k), 403(b), profit sharing,…
09.4.2020 |
C. Logan Hinkle
The Consolidated Omnibus Budget Reconciliation Act (“COBRA”) became law on April 7, 1986. For most of its nearly 35-year history, litigation involving COBRA has been…
07.15.2020 |
Jonathan H. Nason
The U.S. Department of Labor (the “DOL”) recently released an information letter that concludes, if certain conditions are met, a plan fiduciary will not violate…
04.24.2019 |
C. Logan Hinkle
Employers face a constant struggle to attract and retain quality employees. This is especially true in a strong economy where jobs are plentiful and the…
10.29.2018 |
Erik P. Doerring
Businesses that have employees must pay wages and salaries to their employees, and the employer must collect federal employee income taxes and the employee's share…
08.14.2018 |
Erik P. Doerring
On August 8th, the IRS released its much-awaited Proposed Regulations on the new Section 199A 20% profit deduction for pass-through businesses. The new deduction applies…