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Disability Internal Revenue Code (IRC) Internal Revenue Service

Proskauer - Proskauer For Good

Tax-Advantaged ABLE Accounts for Individuals with Disabilities

According to a National Disability Institute report (available here), adults living with disabilities need 28% more income on average to achieve the same standard of living as those without disabilities. There are some tools...more

Williams Mullen

409A INSIGHTS: INVOLUNTARY TERMINATION - Second Circuit Highlights Key Definitional Aspects in Soto v. Disney Severance Pay Plan

Williams Mullen on

A recent decision of the Second Circuit Court of Appeals protects discretionary decisions by plan administrators and illustrates the application of the definition of an “involuntary separation from service” under section 409A...more

Baker Donelson

Spotlight On Alabama: A Busy Tax Year in Review

Baker Donelson on

It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more

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