Treasury Department and IRS issue proposed regulations to address certain specific provisions of the existing Section 409A regulations.
On June 21, 2016, the Department of the Treasury and the Internal Revenue Service...more
Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as “self-employed” for tax purposes.
On May 3, 2016, the US Treasury Department (Treasury)...more