Labor & Employment Tax Business Organization

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Kyiv Tax Newsletter (Ukrainian)

Subsistence minimum and minimum wage - On 21 December 2016 the Parliament of Ukraine adopted the Law “On the State Budget of Ukraine for 2017” No.1801-VIII (hereinafter, "the Law on State Budget"). The Law on State...more

Kyiv Tax Newsletter

Subsistence minimum and minimum wage - On 21 December 2016 the Parliament of Ukraine adopted the Law “On the State Budget of Ukraine for 2017” No.1801-VIII (hereinafter, "the Law on State Budget"). The Law on State...more

As A 401(k) Sponsor, A Class Action Lawsuit Is The Least Of Your Legal Worries

Having been in my own practice for over 6 years, it’s a broken record hearing from 401(k) plan sponsors on how they have nothing to fear about being sued since their plans are small potatoes. The problem with that view is...more

Executive Compensation Alert: IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”), with respect to stock issued to employees (or former...more

Employers: 2017 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and...

Section 6039 of the Internal Revenue Code (Code) requires a corporation to furnish a written statement to any employee or former employee who either (i) exercised an incentive stock option within the meaning of Section 422 of...more

How An RIA Can Profit Off Of The New Fiduciary Rule

When it comes to an industry, change is often fraught with trepidation and fear. However, I always believe that change also brings opportunity. So while people are predicting gloom and doom when discussing the Department of...more

The Potential Liability of Participant Directed 401(k) Plans

As children, we were told the story of Jack and The Beanstalk. Jack sells a cow for some “magic beans” and his mother is so angry, she throws the beans on the ground and a magic beanstalk grows overnight. When it comes to...more

Tips for Seeking Shareholder Approval of Equity Benefit Plans

Most public companies regularly submit equity benefit plans to their shareholders for approval. As a general rule, both NYSE and Nasdaq require that every new benefit plan, and any material amendment to an existing plan, be...more

Texas City Joins Growing Ranks of Cities Raising the Minimum Wage to $15 Dollars

Taking its cue from other, larger cities, San Marcos, Texas, recently voted to raise the minimum wage to $15 dollars per hour for businesses applying for tax breaks and others incentives to build or expand in the city. In...more

A Plan Sponsor Should Never Assume Their Providers Are Doing A Great Job

My wife and I have been in our house for over 11 years and it’s been one remodeling project after another. This is what happens when the previous owner did nothing for 20 years. We hired a general contractor to redo our...more

How A Plan Sponsor Can Increase 401(k) Participation Without Costing Much $$$

My former Synagogue wanted Hebrew school parents to attend Synagogue events, so they created a participation fee where parents would have to pay $180 that they could use to attend events. Before I was involved as a Trustee...more

Portland, Oregon Adopts First-of-Its-Kind CEO Pay Ratio Tax on Employers

The Portland, Oregon City Council has passed an ordinance that will impose a tax surcharge on publicly traded companies whose chief executive officers are paid at least 100 times more than the median pay of other company...more

Why A Plan Sponsor Should Get A Plan Review

Retirement plan sponsors tend to be reactive rather than pro-active. They would rather not spend money to undergo a plan review and assume everything is fine until they run into a big compliance issue or mistakes are...more

A “Crystal Ball” On Life After The New ERISA Fiduciary Rule

The Department of Labor’s (DOL) new fiduciary rule that is going to go in effect in April 2017 is going to have a profound change in how financial advisors work with their retirement plan clients. It’s unchartered waters,...more

Defenses Payroll Tax Fraud

Prosecution for payroll tax fraud is a high priority for the IRS and Department of Justice. Payroll tax fraud occurs in several manners, including false worker classification as independent contractors, understatement of...more

Things That Won’t Help A Retirement Plan Sponsor Limit Their Liability

When I was a teenager, we were told that eating oat bran would lower cholesterol and it didn’t. We’re told that cracking our knuckles will cause arthritis and it doesn’t. We’re told that going outside when it’s cold with wet...more

Early Holiday Gift from the IRS – Due Date Extension for Furnishing Forms 1095 and Related Relief

In IRS Notice 2016-70, the IRS announced a 30-day automatic extension for the furnishing of 2016 IRS Forms 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage), from January 31, 2017 to...more

Glaring Problems A Plan Sponsor May Not Be Aware Of When They Think Everything is OK

I knew a family member who would never go to the doctor for preventative care. She always reasoned that if she went to a doctor, that meant she was sick. That meant that her goal was avoiding the doctor at all costs. It’s...more

Claiming Vehicle Expenses… Keep a Record!

Recently, a CPA lost his own business automobile deduction case in the U.S. Tax Court. The CPA had deducted business automobile expenses based on calculations from an after the fact MapQuest and not a contemporaneous diary...more

Workplace Law Under President-Elect Donald Trump: What to Expect

President-elect Donald Trump will assume office on January 20, 2017, with a Republican majority in both the Senate and the House of Representatives. While it is difficult to predict whether the new administration will be able...more

The To-Do List For 401(k) Plans Now: 2016-2017 Edition

Being a retirement plan sponsor is a tremendous responsibility and the problem is that most plan sponsors don’t understand that. Plan sponsors often act passive because they hire retirement plan providers to help them. The...more

IRS Retirement Plan Limitations for 2017

Recently, the Internal Revenue Service (IRS) issued the updated retirement plan limitations for 2017. IRS Notice 2016-62 sets forth the 2017 limits to amounts that can be deferred under 401(k) plans, 403(b) and 457(b) plans...more

Cost-Of-Living Adjustments for 2017 to IRS Caps

The IRS in Notice 2016-62 recently announced the Cost-Of-Living Adjustments for 2017 for various caps on benefits. ...more

ACA Reporting (Forms 1095-C and 1094-C) – Round Two

One of the greatest things about year-end is the hope and excitement of a brighter new year around the corner. In the midst of this holiday season — and no doubt as a present to us all — the Internal Revenue Service has...more

2016 End of Year Plan Sponsor “To Do” List (Part 1) Executive Compensation

As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more

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