Option to Treat Employer Contributions as Roth Contributions Under SECURE 2.0
Of the many provisions within the SECURE 2.0 Act, there is one that plan sponsors may want to pay particular attention to: the option to...
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- Jun 6
- 4 min
Is the Door Closing on the Self-Employment Tax Exemption for Active Limited Partners?
A judicial resolution may be near for the unanswered question of whether limited partners in state law limited partnerships may claim...
- May 22
- 2 min
IRS Denies Basis Step-up for Assets of Irrevocable Grantor Trust Not Included in Grantor’s Estate
The IRS on March 29 released Rev. Rul. 2023-2, which confirms that the assets of an irrevocable grantor trust not includable in the...
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