2019 Retirement Plan Limitations
On November 1, 2018, the Internal Revenue Service announced the cost-of-living adjustments (COLA) that will take effect January 1, 2019 (IRS Notice 2018-83).
2017 TAX CUTS AND JOBS ACT: EFFECT OF TRANSPORTATION FRINGE BENEFITS ON UNRELATED BUSINESS TAXABLE INCOME (UBTI)
Under the 2017 Tax Cuts and Jobs Act, Section 274(a) of the Internal Revenue Code includes a new provision that expressly disallows deductions for “the
2018 Retirement Plan Limitations
Update to the original article: On October 13, 2017, the Social Security Administration (SSA) announced that the maximum amount of earnings subject to
SCOTUS: Church-Affiliated Plans are Exempt from ERISA
On June 5, 2017, the Supreme Court unanimously ruled that religiously affiliated non-profit plans are exempt from ERISA even if the church did not originally