Searching Content indexed under Income Tax by Carlton Fields ordered by Published Date Descending.
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Recent Change To Hardship Distributions Can Increase Employer Liabilities
This alert should interest sponsors of retirement plans subject to IRC sections 401(k), 403(b), or 457(b) that authorize hardship distributions ...
United States
12 Dec 2018
Suitability Working Group Stirs Ingredients For Suitability Model Potion
On October 22 and 23, the NAIC Annuity Suitability (A) Working Group (Suitability WG) held an interim meeting to review comments received on the Suitability in Annuity Transactions Model Regulation ...
United States
30 Oct 2018
IRS Allows Employer ‘Matching Contribution' Based On Student Loan Repayments
In IRS Private Letter Ruling 201833012, the employer made matching contributions to any employees who salary deferred at least 2 percent.
United States
28 Sep 2018
U.S. Tax Court Finds Captive Insurer Is Not An "Insurance Company" Under The Internal Revenue Code
In this case, Reserve Mechanical Corp., a captive insurer incorporated under the laws of Anguilla, sued the Commissioner of Internal Revenue in the U.S. Tax Court regarding the Commissioner's findings of $477,261
United States
31 Jul 2018
Excise Tax Problems? Retirement Compensation May Help
All entities, including governmental entities, are now potentially liable for overpaying higher-ranking employees.
United States
3 Jul 2018
The Hidden Cost Of Settling A Qui Tam Claim
Now more than ever, companies must carefully consider the tax treatment of these payments when negotiating False Claims Act settlements with the DOJ.
United States
22 Jun 2018
IRS And Cryptocurrencies: Coinbase Is Just The Beginning
Last year was a breakout year for cryptocurrencies. At its height, bitcoin's value increased by more than 20 times from the start of the 2017 ...
United States
26 Feb 2018
Virtual Currency Tax Consequences
A growing number of startups are offering virtual currencies to investors through initial coin offerings (ICOs) as a way to raise capital, often with little or no awareness of the tax consequences of their actions.
United States
23 Feb 2018
Tax Incentive For Paid Family Medical Leave May Alleviate FMLA Benefit Complications
Not only does the Tax Cuts and Jobs Act contain a tax incentive to promote the offering of paid family medical leave (FML), but it creates a lower-cost way to eliminate common complications ...
United States
20 Feb 2018
Parking Is Now A Taxable Expense
In the latest version of the Tax Cuts and Jobs Act that awaits the President's signature, employers will be taxed on amounts spent after December 31, 2017 on employee parking. For-profit employers that deduct expenses may not deduct costs for employee parking.
United States
27 Dec 2017
Comprehensive Tax Reform In The News: The Republican Framework Released
On September 27, Republican leadership from the House, Senate, and the Trump administration released the "Unified Framework for Fixing Our Broken Tax Code" (the "Framework").
United States
6 Oct 2017
IRS Issues Warning on Tax Treatment of Wellness Program Rewards
Employers offering wellness program rewards should be aware that some medical insurance salespeople are recommending arrangements that fail to comply with applicable law.
United States
1 Jun 2017
Tightening The Tax Screws On International IP Structures
This allows for low-taxed earnings to be accumulated and redeployed for further growth of the business.
United States
23 Mar 2017
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