On January 16, 2025, the Internal Revenue Service (“IRS”) issued Revenue Ruling 2025-4 (the “Rev. Rul.”). The Rev. Rul. provides guidance on the federal tax treatment of contributions to and benefits paid under a state paid...more
This month, Vermont adopted the Vermont Family and Medical Leave Insurance Plan (“Vermont Program”), a voluntary paid family and medical leave program. The Vermont Program is substantially similar to the New Hampshire...more