Tag: TCJA

Plan Sponsors Must Now Analyze 401(k) Plan Administration (Part 1)

By Todd B. Castleton of Kilpatrick Townsend & Stockton Jun 4, 2018 Benefits and Compensation

Updated: Jun 4, 2018

When the Tax Cuts and Jobs Act (TCJA) was signed into law December 22, 2017, several proposed changes to the federal tax code that would have affected tax-qualified retirement plans were dropped. However, some of those changes were brought back as part of the Bipartisan Budget Act of 2018 enacted in early February of this […]

benefits

Fringe Benefits Affected by the TCJA: Meals, Achievement Awards, and Other Expenses

By Vicki M. Nielsen and Michael K. Mahoney, Contributing Editors Mar 22, 2018 Benefits and Compensation

Updated: Mar 22, 2018

The enactment of the Tax Cuts and Jobs Act (TCJA) on December 22, 2017, brought the most sweeping overhaul of the Internal Revenue Code (IRC) since 1986. Most of the changes took effect January 1, 2018. In part one of this article, we discussed the TCJA’s impact on employer provided fringe benefits, in regard to […]