August 2019

Proposed Exception to MEP Unified Plan Rule

Proposed regulations would provide an exception to the unified plan rule for multiple employer plans Read more [...]

Proposed Regulations Address PFIC Rules

The Treasury and IRS have issued proposed regulations on provisions dealing with passive foreign investment Read more [...]

Continuity Safe Harbor Deadlines for Energy Credit Facility Construction May Be Tolled for National Security Delays

The continuity safe harbor placed-in-service date deadlines for the investment tax energy credit (Code Read more [...]

Preventive Care High Deductible Health Plan Exceptions Expanded for Chronic Conditions

Effective July 17, 2019, the list of preventive care benefits that can be provided by a high deductible Read more [...]

Final Regs Dealing With Lessees Claiming Investment Credit Disallow Basis Increases for Partners and S Shareholders Making Income Inclusions

IRS final regulations provide rules that apply when the lessor of investment tax credit property elects Read more [...]

Final Regulations Allow Truncated TINs on Forms W-2 Furnished to Employees

Final regulations allow employers to voluntarily truncate employees’ social security numbers (SSNs) Read more [...]

Final Regulations Clarify Employment Tax Treatment of Partners in Partnership That Owns Disregarded Entity

The IRS has released final regulations that clarify the employment tax treatment of partners in a partnership Read more [...]

House Approves Bipartisan Repeal of ACA’s “Cadillac” Tax

The House has approved a bipartisan repeal of the Affordable Care Act’s (ACA) so-called "Cadillac"excise Read more [...]

Trump Signs Bipartisan IRS Reform Legislation Into Law

On July 1, President Trump signed into law a sweeping, bipartisan IRS reform bill called the Taxpayer Read more [...]
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