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Ideas & Insights

 






Insight Article

Compensation or capital gain tax treatment?

This article details what should be considered to ensure desired tax treatment for employee-shareholders is achieved in a secondary sale.

  • Field, Karen
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Insight Article

Tax-free student loan payments

COVID-19 legislation permits taxpayers to provide tax-free payments for certain student loan payments through 2025.

  • Bushman, Anne
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Insight Article

2021 Saver’s Credit

Individuals may be eligible for a valuable incentive to reduce federal income tax liability for contributing to a 401(k) plan.



Insight Article

Plan documents: Save or purge?

What many ERISA plan sponsors consider “reasonable” fiduciary responsibility for plan document retention may not comply with IRS rules.




Insight Article

President Biden's tax plan

Taxpayers should familiarize with Biden’s plan, remain vigilant for developments and position themselves to act at the appropriate times.

  • Wood, Christian
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Insight Article

Beware of traps with paid time off policies

Some common paid time off (PTO) policy features cause taxable income to unexpected parties at unexpected times. Learn more here.

  • Bushman, Anne
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Insight Article

Who controls an ESOP-owned company?

This article explores the parties involved and decision-making processes that occur when an ESOP owns a portion, or all, of a corporation.

  • Bushman, Anne
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Insight Article

IRS rules on LLC sponsorship of an ESOP

The IRS issued a private letter ruling indicating that in some cases LLC units can qualify as employer securities for ESOP purposes.

  • Bushman, Anne
  • |

Insight Article

Do I owe US tax on my foreign pension plan?

Determining U.S. reporting and tax obligations resulting from an individual’s foreign pension plans differs by plan and may be challenging.

  • Kowalska, Patrycja
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