Ideas & Insights

Tax planning opportunities for consideration in light of COVID-19, the resulting economic crisis, and evolving tax laws and regulations.

RSM identifies nine frequently asked questions (FAQs) about phantom stock plans, an incentive compensation tool.

The final regulations issued by the IRS provide guidance for meal and entertainment deductions under section 274.

The final version of Form 941-X Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund has been released by the IRS.

Following the President’s memo on August 8, Treasury releases very short Notice 2020-65 delaying the deadline for employee FICA tax.

The U.S. Department of Labor has issued necessary regulations for service providers that want to offer PEP arrangements to their clients.

The DOL’s lifetime income disclosure rule will increase costs and information required for benefit statements in defined contribution plans.

These proposed regulations apply to the extension of time to rollover participant loans provided by the Tax Cuts and Jobs Act (TCJA).

Former Vice President Joe Biden’s tax plan features significant changes. Rates seem likely to rise, even if President Trump wins re-election

An executive order was issued directing the deferral of payroll tax payments. Follow up guidance from the Treasury Department is expected.

The court ruled that DOL regulations unduly restrict paid leave, thus expanding the eligibility of FFCRA paid leave.

These Frequently Asked Questions will help you understand the stock options you have been granted and their tax consequences.

These treasury regulations affirm the statutes the IRS will use to assess, reconcile, and recapture the COVID-19 payroll tax credits.

Finalized legislation will evolve but the proposal is a starting point for bipartisan negotiations for a new round of economic relief.

Plan sponsors have until July 31, 2019, to pay the patient-centered outcomes research fee on health plans for plan years ending in 2018.

DOL proposes prohibited transaction exemption for Financial Institutions and Investment Professionals providing advice to participants.

Due to the COVID-19 pandemic and economic crisis, the IRS will permit employers to adopt midyear amendments to plan contribution formulas.

The proposal concerns ERISA plans that make investment decisions based on environmental, social and corporate governance (ESG) factors.

Guidance relating to the application of the Cares Act to coronavirus-related distributions and loans from retirement plans.

The proposed regulations provide long-awaited guidance for the disallowance of qualified transportation benefits and commuting expenses.