The best way to learn about the tax considerations for buyers and sellers in M&A transactions is to study the different M&A deal types. This practice note focuses on the typical tax consequences...
While landlords initiate many evictions for rent payment defaults, they also evict tenants for other lease breaches and violations of federal, state, or local laws. Both landlords and tenants should familiarize...
Representations and warranties insurance (RWI) continues to evolve to meet the challenges of today’s M&A market. Keep your skills and knowledge sharp with RWI resources from Practical Guidance...
Are you interested in recent key legal developments in transgender law in the workplace? Watch our new Transgender Employee Compliance in the Workplace: Key Employer Steps Video , by Kimberley E. Lunetta...
Incentives are good motivators. The SECURE 2.0 Act (Pub. L. No. 117-328, Div. T), allows employers to offer de minimis financial incentives to employees to participate in their 401(k) or 403(b) plans. IRS just issued Notice 2024-2 providing guidance on a host of SECURE 2.0 Act provisions, including financial incentive-guidance. A financial incentive under $250 will be considered de minimis and can be offered to employees who do not currently have a deferral election in place. Notice 2024-2, Q&A, D-1 through D-6.
Read now »
Related Content
Practical Guidance Updates Featuring the latest updates from your Practical Guidance account.
PRACTICAL GUIDANCE CUSTOMER EMAIL EDITION ON THE WEB
Experience results today with practical guidance, legal research, and data-driven insights—all in one place.Experience Lexis+