United States
Before implementing a nonqualified deferred compensation plan, employers should consider the benefits and tax and compliance consequences.
Throughout a plan’s life cycle, employers should consider whether their plans remain compliant and aligned with the organization’s goals.
The IRS revises Form 6765 so in 2021 taxpayers cannot use the same wages to calculate both the R&D credit and the employee retention credit.
Small businesses that experienced losses in 2020 due to COVID-19 are eligible for grants ranging up to $250,000.
Some states impose tax penalties on individuals without health insurance and reporting requirements on employers.
Rev. Proc. 2021-33 allows exclusion of PPP, restaurant revitalization and shuttered venue operator grants from ERTC gross receipts test.
Notice 2021-49 provides answers on previously uncertain issues and addresses changes implemented in the American Rescue Plan Act.
Equity compensation plans can provide powerful incentives. Learn the various plans available and how they can meet your compensation goals.
Some employers can give paid leave to employees impacted by COVID in 2021 and claim a payroll tax credit per the American Rescue Plan Act.
EPCRS is a summary of the rules that the IRS uses to assist employers in correcting retirement plan mistakes without disqualifying the plan.
What is the right succession plan? For many in the construction industry, the answer is often found in the employee stock ownership plan.
Notice 2021-42 provides guidance for cash payments from foregone vacation, sick or personal leave made by employers to charities.
COVID-19 legislation permits taxpayers to provide tax-free payments for certain student loan payments through 2025.
The Employee Retention Credit is designed to provide targeted relief to those organizations directly impacted through workforce changes.
ARPA requires health plans to provide employees with six months of free COBRA coverage due to hours reduction or involuntary termination.
White House closes the door on DOL classification of gig workers as independent contractors; reinstalls prior multi-factor test.
IRS provides guidance on dependent care assistance program enhancements made due to COVID-19-related legislation.
What is restricted stock and how does it affect taxes for employers and employees? Find out more about this executive compensation option.
Plan sponsors have until July 31, 2021, to pay the patient-centered outcomes research fee on health plans for plan years ending in 2020.
Some employers can give paid leave to employees impacted by COVID in 2021 and claim a payroll tax credit per the American Rescue Plan Act.