Views & Analysis from our Experts
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Paid-Time-off Plans: IRS Guidelines and Why They Matter

Are you spending enough time on your paid-time-off plan?Many questions arise regarding paid-time-off (PTO) plans and the constructive receipt of income, which can cause payroll complications for employers and phantom income inclusion for...

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Do you sponsor a 457(f) plan? If so, keep reading!

When it comes to offering non-qualified deferred compensation to executives of not-for-profit organizations, there aren’t many options. Your organization must follow the rules and related guidance outlined in Internal Revenue Code Sections 457...

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New IRS Audit Techniques Guide on Nonqualified Deferred Comp: Good News for Section 409A Compliance?

The IRS recently issued its Nonqualified Deferred Compensation Audit Techniques Guide. Practitioners and employers who have been grappling with the complexities and draconian penalties of Internal Revenue Code Section 409A were hopeful that the...

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And You Thought Forms W-2 Were Fun? New ACA Forms Are Even Better!

Every January, employers scramble to get their required Forms W-2 prepared and sent out to their employees. Well, get ready, because starting in January 2016—only 10 months from now—applicable large employers (ALEs) will be required to complete and...

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Be Wary of New IRA Rollover Limitation

In 2014, the Tax Court issued a ruling that overturned over 30 years of IRS guidance and practice. The ruling concerned how often a person may use the 60-day tax-free rollover rule to roll amounts from one Individual Retirement Account (IRA) to...

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Look-Back Rules Can Mitigate the "Pay or Play" Penalties Under the ACA

It may feel like old news by now but the Affordable Care Act (ACA) is only in the early stages of a long rollout. When it comes to “play or pay” penalties, you may be at the beginning of your decision-making process.

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Financial Tip: How to Get a Handle on Healthcare Expenses

Q: How much will a 65-year-old couple who retired in 2014 need to cover medical expenses during retirement?

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Gain Clarity on Calculating Hours for Adjunct Faculty under ACA

In our recent presentation on the ACA to not-for-profit executives, we recognized that Higher Ed administrators have pressing questions concerning guidance on calculating hours for certain positions, particularly adjunct faculty. Here is a summary...

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New Affordable Care Act Guidance--Good News for Higher Education Institutions

The IRS has provided a new standard for counting adjunct hours under the Affordable Care Act (ACA), and student workers may now be excluded. The final regulation issued on February 10 regarding the “play or pay rules” (also known as the employer...

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ACA Employer Mandate Delay: More Changed Than Just the Dates

The “employer mandate” has been further delayed, following the first delay in July 2013. Much more has changed than just the dates, however.

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