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Ballard Spahr LLP

Treating Partners as Employees – Overview and Update

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Limited liability companies (LLCs) have become the fastest-growing entity choice for businesses in recent years. LLCs provide flexibility in operations and distributions. However, to the surprise of many businesspeople, if an...more

Winstead PC

Year-End Health and Retirement Plan Guidance Grab Bag

Winstead PC on

Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more

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