Originally published in State Bar of California Taxation Section 2013 Sacramento Delegation in February 0f 2013.
Executive Summary -
Under Internal Revenue Code Section 409A (“Section 409A”), all amounts deferred...more
In the “old days” business owners and employees were able to have good pension plans that did not depend upon the fate of the stock market, i.e. defined benefit plans. We have all heard the stories of New...more
The Bush tax cuts are due to expire at the end of 2012- tomorrow. The top marginal income tax rate is scheduled to increase to 39.6 percent. Additionally taxpayers will face an additional tax of 3.8 percent on...more
Last month, the Quebec government posted its budget for 2012-2013, which included a number of pension-related items.
- Expert Committee: The committee tasked with studying Québec’s retirement system, chaired by Alban...more
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