The Internal Revenue Service on September 23 finalized proposed regulations relating to hardship distributions under an IRC 401(k) plan. The final regulations differ little from the proposed regulations published on November...more
People immigrate to the United States for many different reasons. Many come here for work reasons and, somewhere along the way, obtain permanent resident status, otherwise known as holding a “green card.” They may work in the...more
The United States is one of the few countries to tax the worldwide-earned income of its citizens and permanent residents. Millions of American citizens residing outside the U.S. have no direct ties to their home country since...more