On January 28, 2019, the U.S.
On January 18, 2018, the Department of the Treasury (Treasury) and Internal Revenue Service (IRS) published final regulations under section 199A (the Final Regulations).1 Section 199A is
In the latest twist in the Affordable Care Act (ACA) litigation saga, on December 14, 2018, Judge Reed O'Connor held the entire ACA unconstitutional. In the case, Texas v.
In this article, Michael Khalil discusses what companies can learn from the
Miller & Chevalier Chartered proudly announces the publication of ERISA: Department of Labor Investigations, Enforcement, and Litigation, authored by Theresa S. (Tess) Gee.
Following a period of relative silence from the trio of federal appellate courts tasked with ruling on challenges to the Department of Labor's (DOL's) new fiduciary definition and final conflict of
Code section 162 of the Internal Revenue Code allows companies a deduction of all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Thi
In the wake of changes made by the tax reform law (commonly referred to as the Tax Cuts and Jobs Act) to an employer’s withholding obligations, the IRS is working to update its forms and procedures
The IRS recently released new Form 1042 instructions (Annual Withholding Tax Return for U.S.
Earlier today, the IRS released new percentage method withholding tables for 2018 implementing the changes to major withholding provisions following the enactment of tax reform legislation. In the
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