Topics: IRS Guidance
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NQDC Plan Tax Rules Every Executive Should Know
NQDC plan tax rules under Section 409A: deferral deadlines, distribution triggers, employment taxes, and penalties executives must know.
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Mid-Year Retirement Plan Amendment Rules After the Windsor
The IRS allows mid-year retirement plan amendments to 401(k) and 403(b) safe harbor plans following the Supreme Court’s Windsor decision. Learn the rules and…
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Vehicle Depreciation Deduction Limits
Learn the IRS vehicle depreciation deduction limits for passenger automobiles, trucks, and vans, including annual caps and bonus depreciation rules.