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Articles by Deborah Andrews
IRS Issues Additional Guidance on the COBRA Subsidy | JD Supra
On July 26, 2021, the Internal Revenue Service (IRS) released Notice 2021-46 to provide additional guidance on the Consolidated Omnibus Budget Reconciliation Act (COBRA) subsidy under the American Rescue Plan Act of 2021 (ARPA). On May 18, 2021, the IRS released Notice 2021-31 to address issues related to subsidy eligibility and calculation of the tax credit. The new guidance supplements Notice 2021-31 and addresses additional issues.
Audit Standard Imposes New Responsibilities on Benefit Plan Sponsors
The American Institute of Certified Public Accountants (AICPA) issued a new audit standard for employee benefit plans in July 2019. The new standard is commonly referred to as SAS 136 but its official name is Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA. Although SAS 136 imposes new duties on auditors, employee benefit plan sponsors also have increased responsibilities under this new standard.
SAS 136: The New Audit Standard For Employee Benefit Plans And Its Impact On Plan Sponsors - Employment and HR - United States
United States: SAS 136: The New Audit Standard For Employee Benefit Plans And Its Impact On Plan Sponsors 15 June 2021 by Deborah Andrews and Ruth Anne Collins Michels Ogletree, Deakins, Nash, Smoak & Stewart To print this article, all you need is to be registered or login on Mondaq.com. The American Institute of Certified Public Accountants (AICPA) issued a new audit standard for employee benefit plans in July 2019.
SAS 136: The New Audit Standard for Employee Benefit Plans and Its Impact on Plan Sponsors | JD Supra
The American Institute of Certified Public Accountants (AICPA) issued a new audit standard for employee benefit plans in July 2019. The new standard is commonly referred to as SAS 136, but its official name is “Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA.” Although SAS 136 imposes new duties on auditors, plan sponsors also have increased responsibilities under this new standard.
SAS 136: The New Audit Standard for Employee Benefit Plans and Its Impact on Plan Sponsors
June 10, 2021 SAS 136: The New Audit Standard for Employee Benefit Plans and Its... by: Deborah Andrews and Ruth Anne Collins Michels Pursuing An Insolvency Claim May Be Much More Expensive Following... by: Rachael Markham Texas’s New Law on Vaccines and Passports: What Private and Public... by: Tiffany Cox Stacy Understanding OIG and CMS Audits [Podcast] by: Richard P. Church New NLRB Rule Prohibits Solicitation of Voters’ Mail Ballots in Union... by: David G.
Telecommuting And State Payroll Taxes: The Importance Of Nexus During The COVID-19 Pandemic (Podcast)
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Telecommuting and State Payroll Taxes: The Importance of Nexus During the COVID-19 Pandemic [PODCAST]
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Telecommuting and State Payroll Taxes: The Importance of Nexus During the COVID-19 Pandemic (Podcast)
In this podcast, Randle Pollard and Deborah Andrews discuss how working from home during the COVID-19 pandemic may affect employers’ state payroll tax obligations. The speakers cover how even temporary work-from-home situations, such as those imposed in response to emergency orders, may create a nexus with the employee’s home state, even if the employer does not have an office in that state.
IRS Continues To Provide Relief For Nonresident Aliens In The Wake Of COVID-19
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IRS Continues to Provide Relief for Nonresident Aliens in the Wake of COVID-19 | JD Supra
The Internal Revenue Service (IRS) recently posted a set of frequently asked questions (FAQs) on its website to provide additional information on Revenue Procedure 2020-20. The IRS published this revenue procedure on May 11, 2020, to provide relief for certain nonresident aliens stranded in the United States due to COVID-19-related travel restrictions.
IRS Continues to Provide Relief for Nonresident Aliens in the Wake of COVID-19
The Internal Revenue Service (IRS) recently posted a set of frequently asked questions (FAQs) on its website to provide additional information on Revenue Procedure 2020-20. The IRS published this revenue procedure on May 11, 2020, to provide relief for certain nonresident aliens stranded in the United States due to COVID-19-related travel restrictions.
IRS Continues to Provide Relief for Nonresident Aliens in the Wake of COVID-19
You are responsible for reading, understanding and agreeing to the National Law Review's (NLR’s) and the National Law Forum LLC's Terms of Use and Privacy Policy before using the National Law Review website. The National Law Review is a free to use, no-log in database of legal and business articles. The content and links on www.NatLawReview.com are intended for general information purposes only.
IRS Provides Relief For Nonresident Aliens Affected By COVID-19 Travel Disruptions
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IRS Provides Relief for Nonresident Aliens Affected by COVID-19 Travel Disruptions | JD Supra
Because of travel restrictions, such as canceled flights and stay-at-home orders, the COVID-19 pandemic may have significantly limited a nonresident alien’s ability to leave the United States, regardless of whether the individual contracted the COVID-19 virus. An unexpected extended stay in the United States, however, could affect an individual’s tax residency classification or eligibility for certain tax treaty benefits.
IRS Provides Relief for Nonresident Aliens Affected by COVID-19 Travel Disruptions
Saturday, May 30, 2020 Because of travel restrictions, such as canceled flights and stay-at-home orders, the COVID-19 pandemic may have significantly limited a nonresident alien’s ability to leave the United States, regardless of whether the individual contracted the COVID-19 virus. An unexpected extended stay in the United States, however, could affect an individual’s tax residency classification or eligibility for certain tax treaty benefits.
IRS Provides Relief for Nonresident Aliens Affected by COVID-19 Travel Disruptions
Because of travel restrictions, such as canceled flights and stay-at-home orders, the COVID-19 pandemic may have significantly limited a nonresident alien’s ability to leave the United States, regardless of whether the individual contracted the COVID-19 virus. An unexpected extended stay in the United States, however, could affect an individual’s tax residency classification or eligibility for certain tax treaty benefits.
Multi-State Payroll Withholding Issues And Potential Relief For Telecommuting Employees
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Reimbursing Employees? Remember That Form Matters!
As an inducement to recruit and retain employees, employers often agree to offer employees certain expense reimbursements. However, if these reimbursement arrangements fail to meet certain requirements, the employer and employee could face unexpected tax consequences. As discussed below, regardless of whether the reimbursement is intended to be a nontaxable or taxable benefit to the employee, the employer needs to structure the arrangement carefully or face undesirable results.
Reimbursing Employees? Remember That Form Matters!
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Timing is Everything: IRS Raises the Stakes for Employers Who Delay FICA Taxation of Deferred Compensation
Employers, both for-profit and tax-exempt organizations, often overlook the complex FICA tax rules applicable to deferred compensation. Unfortunately, this oversight now can be a real problem for the employer. When an employer fails to properly report and withhold FICA taxes under the deferred compensation "special timing rule" described below, their employees can face higher FICA taxes in the future.
LPS “student-centric focus” should extend above the neck
Bright, shiny objects divert our attention from what we should be paying attention to. The frequent top-level discussion, creation of rules and laws of all matters genitalia divert us from confronting just 38% of Nebraska's 8th grade students are proficient in reading and math. Reading difficulties abound in the population housed at juvenile detention centers and prisons. Employers lament difficulty recruiting skilled workers.
LPS Behavioral/compliance schools expand to 3
In a Lincoln Journal Star letter 3/27/16, C.Patrick Rowan applauds Lincoln Public Schools (LPS) expansion of behavior programs for "the new populations of students" and laments parents no longer assume their role as behavior skills leaders. LPS' growth in the number of students with serious behavioral problems has necessitated the addition of a third behavioral skills program school.
Correction Mayor Beutler: USA not USSA
Last week our city council approved a city charter change on the May ballot. Voters would decide if the city council should have authority to create policy for professional service contracts. February 15, Mayor Beutler vetoed the proposal stating he thought the change would dilute his authority. (Nancy Hicks, Lincoln Journal Star 2/16/16) Beutler vetoed putting the question on the ballot. Power is concentrated in the Lincoln mayor’s office.
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