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Donna Wolfson

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SECURE Act: Stipends Treated as Compensation

Several provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) pertain to IRAs. One of these affects stipends

SECURE Act: Church-Controlled Organizations: Clarification of Retirement Income Account Rules Under the Secure Act

Section 111 of the Setting Every Community Up for Retirement Enhancement (SECURE) Act clarifies who may be covered under retirement plans that are maintained

SECURE Act: Treating Excluded Difficulty of Care Payments as Compensation for Determining Retirement Contribution Limitations

Many home healthcare workers do not have taxable income because their only compensation comes from “difficulty of care” payments that are exempt

SECURE Act: Benefits for Volunteer Firefighters and Emergency Medical Responders

Back in 2007, the Volunteer Responder Incentive Protection Act (VRIPA) was enacted, exempting property tax benefits and up to $600 per year of other incentives

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SECURE Act: Modification of PBGC Premiums for Cooperative and Small Employer Charity Plans (Section 206)

Many charities and cooperative associations provide their employees with retirement benefits through defined benefit multi-employer pension arrangements
ERISA
Donna Wolfson | 11.7.2019

U.S. Department of Labor Proposes New Electronic Disclosure Rule

On October 22, 2019, the Department of Labor (DOL) proposed new regulations giving employers a new safe harbor regarding the electronic delivery of required
ERISA
Donna Wolfson | 9.10.2019

Department of Labor Announces Rule to Strengthen Retirement Security for Millions Employed in Small and Mid-Sized Businesses

Citing a 2018 report by the U.S. Bureau of Labor Statistics that approximately 38 million private sector employees in the United States lack access to

SECURE Act vs. RESA

On May 23rd, the U.S. House of Representatives overwhelmingly passed the “Setting Every Community Up for Retirement Enhancement” (SECURE) Act

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2019 Retirement Plan Limitations

On November 1, 2018, the Internal Revenue Service announced the cost-of-living adjustments (COLA) that will take effect January 1, 2019 (IRS Notice 2018-83).

2017 TAX CUTS AND JOBS ACT: EFFECT OF TRANSPORTATION FRINGE BENEFITS ON UNRELATED BUSINESS TAXABLE INCOME (UBTI)

Under the 2017 Tax Cuts and Jobs Act, Section 274(a) of the Internal Revenue Code includes a new provision that expressly disallows deductions for “the

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