Jun 194 minOption to Treat Employer Contributions as Roth Contributions Under SECURE 2.0Of 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...
Jun 64 minIs 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 222 minIRS Denies Basis Step-up for Assets of Irrevocable Grantor Trust Not Included in Grantor’s EstateThe IRS on March 29 released Rev. Rul. 2023-2, which confirms that the assets of an irrevocable grantor trust not includable in the...