News

JD Supra2d
Congratulations, Promotion Sponsors – You’ve Won Less Prize Paperwork!
Great news for brands operating consumer promotions, sweepstakes, and contests! Effective for the 2026 tax year, the One Big Beautiful Bill Act ...
JD Supra3d
IRS Clarifies that Failure to Cash Checks Does Not Affect Withholding or Reporting
Revenue Ruling 2025‑15 (available here) provides guidance on withholding and reporting obligations when a plan participant or ...