Cadillac Tax Officially Repealed
On December 20, 2019, the Cadillac Tax was officially repealed on December 20, 2019, as part of the Further Consolidated Appropriations Act, 2020. The Cadillac Tax was intended to be …
On December 20, 2019, the Cadillac Tax was officially repealed on December 20, 2019, as part of the Further Consolidated Appropriations Act, 2020. The Cadillac Tax was intended to be …
After an eagerly awaited decision, the Fifth Circuit Court of Appeals found the Affordable Care Act (ACA)’s individual mandate unconstitutional. However, the Fifth Circuit remanded the case (sent the case …
After dragging their feet for most of 2019, the U.S. Senate finally, on December 19th, passed the Setting Every Community Up for Retirement Enhancement (“SECURE”) Act, a bundle of legislative …
On December 2, 2019, the IRS announced a new pair of addresses to be used for various employee plans submissions, including applications for determination letters for individually designed retirement plans, which …
On December 12, 2019 – just in time for the Holidays – the IRS issued Revenue Procedure (“Rev. Proc.”) 2020-9 addressing plan amendments made with respect to hardship distributions (also …