Hardship distributions allow qualified plan participants to withdraw funds from their qualified plan accounts without separating from service when participants experience an immediate and heavy ...

The IRS published final regulations that implement changes made by the American Jobs Creation Act of 2004, P.L. 108-357, and the Pension Protection Act of 2006, P.L. 109-280, to the substantiation and ...

Charitable items are donated every day. These items range from cash and household goods to cars and fine art. The IRS promotes a sense of charity by allowing individuals to use charitable ...

IRC section 162(a)(2) permits taxpayers a deduction for business travel expenses such as lodging, meals and other incidental costs while away from home. IRC section 274(n) limits the deduction for ...

Not vetting third party administrators could be putting your clients at risk. Why? If a flexible spending account or health reimbursement account is not administered correctly and in compliance with ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

[T]his case is about an appeal of a Department for Children and Families substantiation. A substantiation is a finding made by DCF upon doing an investigation and finding that a person has abused or ...

On January 1, the Office of University Controller (OUC) issued a revised Business Expense Substantiation & Tax Implications Procedural Statement, which is now being implemented by the Procurement ...