The IRS issued Proposed Regulations last month which provide helpful clarity for employers on how to implement and comply with two new SECURE 2.0 provisions relating to catch-up contributions.

Taxpayer received an extension of time, under Section 301.7701-3, of 120 days from the date of this letter to file Form 8832 to elect to be treated as a disregarded ...

Republicans took one step forward during the 2017 reforms, and this is their chance to avoid taking two steps back.

Many successful business owners attribute some part of their success to their community. For some of these owners, it is not enough to ...

Democrats, desperately seeking a new message and messengers to push back against the Trump administration, are electing a new ... the party’s anti-Trump rapid response system.

The IRS has published a private letter ruling on Treasury Regulations 301.7701 and 301.9100 granting the taxpayer an extension of time to file Form 8832 to elect to be classified as an association ...

It’s officially tax season, and Americans can start checking the status of their refunds within 24 hours after an e-filed return is received. Taxpayers can track their refund status by using ...

Prospect Capital Corporation has announced a $65 million investment in Taos Footwear Holdings, LLC, which includes a ... Prospect has elected to be treated as a business development company ...

If a single-member LLC doesn’t elect to be treated as a corporation, the owner reports the LLC’s income and expenses on their personal federal income tax return. Keep in mind that a single ...

An LLC offers the protection of a corporation with the tax structure of a partnership. A family LLC can be useful in estate planning. Family LLC Formation A family LLC is formed by one family ...