Recent Guidance for Retirement Plan Sponsors: Revenue Procedure 2015-28 and the EPCRS

ERISA

By Scott Rain

The Employee Plans Compliance Resolution System (EPCRS) sets forth a complex and comprehensive set of guidelines for retirement plan sponsors to follow ... read more >

Postcard from AICPA Oil & Gas Conference 2015

I typically write these articles about industry conferences to summarize all of the sessions I’ve attended. Historically, the oil & gas conference ... read more >

No Update to Form 990-T in the Near Future

IRS Form 990-T, Exempt Organization Business Income Tax Return has existed essentially unchanged since it first appeared in 1951. In a report issued in ... read more >

Employer-Sponsored Retirement Plans to Face More Scrutiny in 2016

401(k) Plans|ERISA

By Todd Lucas

On the heels of the Department of Labor’s (DOL) Audit Quality Study report issued May of 2015, the Internal Revenue Service (IRS) is forming the ... read more >

The Centennial Anniversary of the Federal Estate Tax

September 8, 2016 will commemorate the one hundredth anniversary of the federal estate tax. Back in 1916, World War I was raging and America needed additional ... read more >

What Do the New DOL Overtime Regulations Mean for Not-for-Profit Organizations?

President Obama has recently proposed new overtime pay regulations that would change when an employer is required to pay overtime pay to salaried employees. ... read more >

Obama Unveils Clean Power Plan

On August 30, 2015, President Obama unveiled the details of his revamped Clean Power Plan (the Plan). The Plan sets goals to cut carbon dioxide (CO2) emissions ... read more >