Taxing Intelligence: AI's Role in Modern Tax Administration
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Navigating Contractor vs. Employee Classification
Insider Transaction Traps for the Unwary
Multijurisdictional Employers, Part 1: Independent Contractors vs. Employees
The Presumption of Innocence Podcast: Episode 60 - Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit
REFRESH Steps for Launching a New Charitable Corporation
The Presumption of Innocence Podcast: Episode 58 - Enforcement Priorities of the Second Trump Administration: IRS Investigations
Are Overtime Wages and Tips Exempt From Income Tax? What Employers Need to Know to Prepare
Nonprofit Basics: IRS 10-Course Charity Workshop
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Navigating the Inflation Reduction Act: Insights on Brownfield Energy Community Credits - Energy Law Insights
4 Key Takeaways | Analyzing the Top Income Tax Cases in 2024
REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List
What's the Best Transaction Structure for My Sale?
Year-End and Trending Tax Considerations for Health Care Practices
Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules
PODCAST: Williams Mullen's Benefits Companion - Tax Relief and Possible Retirement Plan Resources for Hurricane Victims
The freshly enacted “One Big Beautiful Bill” introduces two above-the-line tax deductions for tips and overtime wages. While these deductions offer potential savings for eligible workers, they come with new compliance...more
The Treasury Department’s Inspector General for Tax Administration (TIGTA) has released a report showing how the Internal Revenue Service has been dramatically impacted by government-wide efforts to reduce the size of the...more
Extends the freeze on hiring Federal civilian employees within the executive branch through July 15, 2025. This freeze continues to apply to all executive departments and agencies regardless of their sources of operational...more
Following his January 20th inauguration, President Donald Trump has made a concerted effort to downsize the executive branch of the federal government. Today, in a move that many have anticipated for weeks, President Trump’s...more
Among the myriad executive orders issued by President Trump in the hours after his inauguration, two focus on the number and location of federal employees. The first is a return-to-work order, requiring all employees of...more
In the wake of the horrific wildfires in Los Angeles (which are ongoing as of today), employees based in the Los Angeles area may have questions about available support from employer-sponsored 401(k) plan accounts and other...more
Many individuals are in desperate need of funds due to injuries, damage, and other unexpected expenses caused by the ongoing wildfires in Los Angeles. Employers can aid wildfire victims with tax-free payments, paid leave, and...more
Spring is here (for most of us we hope) with warmer weather, fresh flowers, yard work and outdoor activities. Now is also a good time to ensure your “employment house” is in order. Here are some items for your employment...more
Much has been written about the Supreme Court’s decision in Dobbs v. Jackson to overturn the constitutional right to abortion. For employers in particular, the Dobbs decision raised a number of questions about employee...more
It is no stretch to suggest that the upcoming midterm elections will be a hotbed of political activity across all spectrums. Each election cycle presents exciting opportunities for institutions of higher education (IHEs) and...more
It’s hard to keep up with all the recent changes to labor and employment law. While the law always seems to evolve at a rapid pace, there have been an unprecedented number of changes for the past few years—and this past month...more
In this legal update, our employee benefits team highlights the recently issued 2021 calendar year limits for qualified retirement plans, other retirement arrangements, fringe benefits, and health and welfare plans....more
Way back in March, as the pandemic began to set in, Congress quickly passed the Families First Coronavirus Response Act (the Act) as part of a barrage of legislation aimed at providing relief to American workers. The Act...more
In Notice 2020-46, the IRS explains how employees can forgo their paid time off balances to allow their employers to make donations to charities that are assisting individuals impacted by the COVID-19 pandemic....more
Jackson Walker posted its update to FAQs on employment issues arising out of the COVID-19 pandemic. The JW updates reflect recent Department of Labor (DOL) regulations and guidelines for employer compliance with the...more
After days of uncertainty and looming deadlines created by the Families First Coronavirus Response Act (FFCRA), the DOL has finally issued some definitive regulatory guidance, as well as twenty new Q&As to its list of...more
In response to the new challenges presented by the coronavirus pandemic, the Department of Homeland Security (DHS) has announced temporary flexibility in the requirements for completing Form I-9, Employment Eligibility...more
As the end of the year approaches, many employers are preparing for the annual office holiday party. This occasion presents an opportunity for employers to express appreciation for the hard work performed by staff all year....more
Q: Can one employee donate PTO to another? A: Yes, but the government doesn’t make kindness easy. There are IRS rules which directly impact PTO donation plans....more
On May 1, 2019, the Massachusetts Department of Family and Medical Leave (Department) offered Massachusetts businesses a temporary reprieve by extending two key deadlines critical to the implementation of the Massachusetts...more
The IRS recently issued a Technical Advice Memorandum (TAM) demonstrating the level of scrutiny that the IRS will apply in the case of the business meal exclusion....more
As mentioned in our January 2018 and March 2018 Client Advisories, the Tax Cuts and Jobs Act (the “Act”), provides a temporary corporate federal tax credit, ranging from 12.5 percent to 25 percent, that may be claimed by...more
Any employer who offers employees paid family or medical leave may benefit from the new Internal Revenue Code Section 45S, added by the Tax Cuts and Jobs Act and clarified on September 24, 2018 by Internal Revenue Service...more
As expected, the IRS recently issued additional guidance concerning the new paid leave tax credit codified as Code Section 45S. The guidance, set forth in IRS Notice 2018-17, is presented in the form of 34 questions and...more
On September 24, 2018, the IRS released Notice 2018-71 (the Notice) which provides useful FAQs related to how employers may claim the business tax credit for calendar years 2018 and 2019 for providing paid family and medical...more