Tax Topics
Below is a partial list of tax topics on which we frequently consult:
- employees of foreign affiliates covered by employer plan
- IRAs
- ESOPs
- ESPPs
- non-qualified deferred compensation
- participation and coverage requirements for qualified plans
- vesting requirements for qualified plans
- minimum funding standards for pension plans
- ​withdrawal liability for multiemployer pension plans
- controlled groups, governmental and church plans, leased employees, and other key definitions
- limitations on contributions to qualified plans
- top-heavy plans
- survivor annuity benefits and spousal rights
- deferred compensation plans of state and local governments and tax-exempt organizations
- trusts exempt from taxation
- non-profit organizations
- associations
- unrelated business and tax on the income
- independent contractors
- affiliated and controlled groups
- wages and employment, employee versus independent contractor
- excise taxes, prohibited transactions
- Affordable Care Act rules, penalties
