Tax Reform Update Series - Professional Service Companies Implications
On November 2, the U.S. House of Representatives released the draft Tax Cuts and Jobs Act (H.R. 1) (Act) which includes many provisions that could have
One appealing option for the owners of professional service firms that do not want to relinquish equity is a phantom stock plan. Phantom stock plans are
As a general rule, the Internal Revenue Code requires that a qualified retirement plan cannot discriminate in favor of highly compensated employees (HCEs)
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