News & Analysis

The IRS is inviting comments on several new compliance questions contained in the 2015 IRS Form 5500/5500-SF, the annual report filed by retirement plans with the DOL and the IRS.

The Puerto Rico Treasury recently issued an Administrative Determination eliminating the requirement to file PR Treasury Form 480.70(OE) for retirement plans whose tax year begins after December 31, 2014.

The death of an employee is an unfortunate fact of life for businesses. Nonetheless, employers may be ill-prepared for the inevitable issues that arise from the sad event.

A California appellate court recently rendered a precedential opinion that should hopefully put to rest the issue of whether an employer must withhold taxes on settlements or judgments made to former employees in employment-related litigation.

Since its enactment in 2010, the Affordable Care Act (ACA) has generated debate and questions about the

Does his hand hurt?  Between signing and vetoing bills this year, California Governor Jerry Brown exercised

On April 4, 2014, the Department of the Treasury issued its long-awaited supplemental guidance on when

Before offering severance to a departing employee, New York employers should be aware of recent changes

In Sharp v. Commissioner,1 the United States Tax Court once again demonstrated the importance of carefully

As always, the new year brings a host of new laws that are the product of our state and federal legislatures.