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Recordkeeping Requirements Compliance Tax Planning

Foley & Lardner LLP

Mandatory Roth Catch-up: More than Meets the Eye

Foley & Lardner LLP on

In January, the Department of the Treasury (“Treasury”) and Internal Revenue Service (IRS) issued proposed regulations on the catch-up contribution provisions under the SECURE 2.0 Act of 2022 (“SECURE 2.0”). While the...more

Cozen O'Connor

The First Sale Doctrine: A Strategic Tool to Reduce Import Values & Lower Tariffs with U.S. Customs

Cozen O'Connor on

The first sale doctrine is an important principle in U.S. customs law that allows importers to use the price of the first sale in a series of transactions as the basis for calculating customs duties. This doctrine can be...more

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