Feb 202 minIRS Releases Revised Procedural Guidance for Section 174 R&E CostsOn December 22, 2023, the IRS released Rev. Proc. 2024-09 containing new and revised procedural guidance concerning specified research...
Feb 67 minNew Requirement to Cover Long-Term Part-Time Employees in 401(k) Plans Enters Into EffectThe Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act of 2019) and the SECURE 2.0 Act of 2022 (collectively,...
Jan 233 minClarifying the SECURE Act 2.0 Roth Catch-Up Contribution ExtensionWhile the IRS’ announcement last month provides significant compliance relief for processing catch-up contributions as after-tax “Roth”...