Revenue Ruling 2025‑15 (available here) provides guidance on withholding and reporting obligations when a plan participant or ...

When an employer (or the proper withholding agent, like a plan administrator) issues a retirement benefit, there is generally an obligation ...

Employers cannot claim an adjustment or refund for taxes withheld on an uncashed distribution check, even if the check is ...

For millions of self-employed Americans, the Affordable Care Act’s (ACA) open enrollment period is one of the most important ...