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New York City Ramps Up Efforts to Enforce the Prevailing Wage Requirement of Its 421-a Affordable Housing Tax Exemption
Owners of 421-a tax exempt buildings and developments should practice extreme caution when considering responding to the recent notices sent by the City of New York Department of Housing Preservation and Development...
United States
17 Nov 2016
ACA Reporting Delayed
On Monday, December 28, 2015, the Internal Revenue Service announced in Notice 2016-4 that employers will have additional time to file annual reports required under the Patient Protection and Affordable Care Act ("ACA").
United States
5 Jan 2016
Undoing Form 5500 Extensions
Added to the Fixing America's Surface Transportation Act (FAST Act), which was passed and signed last week, was a provision repealing the Form 5500 filing extension that was enacted in the Surface Transportation Act.
United States
13 Dec 2015
2016 Cost Of Living Increases Are Rare
On October 21, 2015, in Information Release 2015-118, the IRS announced cost-of-living adjustments to various dollar limitations under the Internal Revenue Code (the "Code")...
United States
3 Nov 2015
IRS Provides Protection Against Upcoming Change In Rollover Rules
In January of this year, the U.S. Tax Court decided Bobrow v. Commissioner, T.C. Memo. 2014-21 ("Bobrow"),in which it decided that the once-per-year limit on IRA rollovers that is imposed by the Internal Revenue Code...
United States
22 Nov 2014
IRS Announces 2015 Cost-Of-Living Increases To Benefit Plan Limits
On October 23, 2014, the Internal Revenue Service announced cost of living adjustments affecting the limitations applicable to pension and other retirement plans, in IR 2014-99.
United States
25 Oct 2014
IRS Announces Section 409A Compliance Initiative Project
An IRS official announced that the IRS has created a compliance initiative project (CIP) for Section 409A of the Internal Revenue Code.
United States
25 Jun 2014
Mid-Year Changes To Safe-Harbor Plans
On November 14, 2013, the Internal Revenue Service issued final regulations modifying some of the conditions for making mid-year changes to employer matching or nonelective contributions under plans that utilize the nondiscrimination safe harbors under sections 401(k) and/or 401(m) of the Internal Revenue Code.
United States
25 Nov 2013
IRS Modifies "Use It Or Lose It" Rule For Health Flexible Spending Arrangements
Summary: On October 31, 2013, the Internal Revenue Service (IRS) issued Notice 2013 -71 (the "Notice"), which made two significant changes affecting the administration of cafeteria plans under section 125 of the Internal Revenue Code.
United States
3 Nov 2013
Correcting 2012 Withholding Errors
One of the changes made by the American Taxpayer Relief Act was to restore the $240 monthly limit on employer-provided transit passes or commuting transportation, which had reverted to $125 as of January 1, 2012, and the IRS has now issued Notice 2013-8 in order to provide guidance on how to deal with the issues presented by the retroactive application of the increase.
United States
24 Jan 2013
Supreme Court Upholds Health Care Reform Law
Today, in a 5-4 decision, the U.S. Supreme Court upheld the individual mandate provision of the 2010 Patient Protection and Affordable Care Act (PPACA) as a valid tax, imposed within Congress' taxing power.
United States
4 Sep 2012
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