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Posted by Cyndi Moore | Nov 19, 2018 | 401K, IRS, Tax, Taxation, Uncategorized |
The IRS has issued proposed regulations affecting hardship distributions under 401(k) plans. The regulations would implement changes made by the Bipartisan Budget Act of 2018, and are updated for several earlier legislative...
Read MorePosted by Cyndi Moore | Sep 4, 2018 | Cyndi Moore, Employee Benefits, Eric Gregory
Many recent college graduates find it difficult to make contributions to their employer’s 401(k) plan as they have significant student loan repayments which take precedence in their budget. By failing to make 401(k)...
Read MorePosted by Cyndi Moore | Aug 13, 2018 | Uncategorized
Employers are generally aware that Section 409A of the Internal Revenue Code of 1986 (“Section 409A”) applies to deferred compensation but may not be aware that it can also apply to certain stock option programs,...
Read MorePosted by Cyndi Moore | Jan 8, 2018 | Cyndi Moore, Tax, Tax Cuts and Jobs Act, Taxation
P.L. 115-97, popularly known as the Tax Cuts and Jobs Act (“TCJA”), significantly changes an employer’s ability to deduct compensation paid to its top executive employees. Background Section 162(m), added to the Internal Revenue...
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