News & Analysis as of

Internal Revenue Service › Bona Fide Relationship Test

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
McDermott Will & Emery

DOL and IRS Expand Access to Multiple Employer Plans and Propose to Eliminate the ‘One Bad Apple’ Rule

McDermott Will & Emery on

Recently, the Department of Labor (DOL) published final rules clarifying the circumstances under which “bona fide” groups or associations of employers and professional employer organizations (PEOs) may be permitted to sponsor...more

Holland & Knight LLP

IRS Provides Relief for Bona Fide Residents of U.S. Virgin Islands, Puerto Rico

Holland & Knight LLP on

• Because of the damage Hurricanes Irma and Maria inflicted on the U.S. Virgin Islands and Puerto Rico, the IRS has relaxed the stringent physical presence requirements that individuals typically must satisfy to qualify as...more

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