Under Chair Paul Atkins, the Securities and Exchange Commission (SEC) is undergoing a philosophical and operational shift, marked by a retreat from aggressive enforcement, a rollback of prior rulemakings...
The Branch Profits Tax (BPT) under I.R.C. Section 884, is a U.S. federal income tax levied on foreign corporations that conduct business through branches located within the United States. Its purpose is...
Are there any state-specific requirements for the form, recordation, or execution of a commercial lease or memorandum of lease? Is a mechanic's lien enforceable against a landlord if the work was performed...
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Quickly identify relevant state clinical trial laws about clinical trial coverage, populations, access, and informed consent and confidentiality. Read now » Related Content Institutional...
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Educational assistance programs are a common tax-favorable employee benefit offered by employers. Statutory requirements under I.R.C. § 127 permit a great deal of flexibility in program design. This includes the ability to restrict assistance only to coursework that is likely to improve a participant's skills, knowledge, or credentials that relate to their role or anticipated roles within the sponsoring company, or to offer assistance for a broader range of educational opportunities, in any form of instruction or training that improves or develops the capabilities of an individual or even one that leads to a degree.
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DID YOU KNOW? Your client’s 401(k) plans that have a true-up feature can allow an employee who missed part of a matching contribution (by not saving enough, usually earlier in the year) to catch-up by contributing more than the employer cap on the matching percentage later in the year? See True-up Clause for 401(k) Plan (Matching Contributions).
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