When tax-exempt or non-U.S. taxpayers invest in U.S. businesses, unwanted and unintended U.S. tax obligations can follow without careful planning. Blocker corporations have become a common strategy employed...
Obtaining a Phase I environmental site assessment (ESA) is essential to conducting environmental due diligence for commercial real estate transactions. The goal of a Phase I ESA is to evaluate readily...
Artificial intelligence (AI) tools and resources are inundating the news, social media, professional seminars, and inboxes. AI is part of every conversation across industries and professional services...
Do you need guidance in defending against claims brought under the recently overhauled California's Private Attorneys General Act (PAGA)? Read Private Attorneys General Act in California: Defending...
Confidently present your case in chief to the Trademark Trial and Appeal Board (TTAB) with this opening trial brief that an opposer/petitioner (plaintiff) may use in an opposition or cancellation proceeding...
ERISA and tax-favored retirement plans are primarily intended to provide retirement income to plan participants and their beneficiaries. Unrestricted access to retirement savings before retirement generally is not permitted, but plans, particularly 401(k) plans, can and often do allow some in-service distributions. Take a look at the types of permissible in-service distributions by referencing this comprehensive chart. Consider adding PLESA emergency account provisions as a way to allow active participants under age 59 ½ some access to their savings without incurring the 10% penalty tax.
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