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Searching Content indexed under Income Tax by Debra Hoffman ordered by Published Date Descending.
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IRS Same-Sex Marriage Guidance May Require Adoption of Plan Amendments
Tax-qualified US retirement plans may need to be amended by December 31, 2014 in order to comply with requirements imposed by the Internal Revenue Service (IRS) regarding the treatment of individuals in same-sex marriages following the US Supreme Court’s decision in United States v. Windsor.
United States
14 Oct 2014
3
Deferred Compensation Legislation Goes To Conference
The House and Senate have each passed a tax bill that includes significant changes to the tax treatment of nonqualified deferred compensation, and the bills are being referred to conference. If enacted, this legislation would require every business to do a thorough review of its employee and director compensation arrangements and its executive employment agreements and, in most cases, will require substantial revisions of these arrangements.
United States
 
16 Aug 2004
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