The IRS has released final regulations that clarify the employment tax treatment of partners in a partnership that owns a disregarded entity. The Treasury De...

Final regulations allow employers to voluntarily truncate employees’ social security numbers (SSNs) on copies of Forms W-2, Wage and Tax Statement, furnished...

Proposed regulations would provide an exception to the unified plan rule for multiple employer plans (MEPs). The purpose is to reduce the risk of plan disqua...