Page 406 - Code Section News Today

On December 20, 2023, the Internal Revenue Service (IRS) issued Notice 2024-2 to “provide guidance on discreet issues” concerning the implementation of specific provisions of the SECURE...

Hi Kelly, I wanted to get further clarification regarding the new Civil Code Section 4926. My simple question, which relates to your recent Q&A article covering this topic is, does the board have sole discretion to decide that meetings will be solely telephonic/virtual?

The Inflation Reduction Act of 2022 made significant modifications and additions to the energy credit available under Section 48 of the U.S. Internal Revenue Code of 1986, as amended...

Civil Code Section 4926 now allows boards to meet completely in virtual or telephonic mode, so long as certain notifications are announced to the members.

Banning City Council Votes To Appoint New Councilmember - Banning-Beaumont, CA - The District 4 seat, vacated by former Council Member Reuben Gonzales, will be filled through appointment, the council decided Tuesday.

As part of the routine administration of employee benefit plans, shortly after the end of a calendar year, many transactions must be reported to the federal government (“information...

In October 2023, I authored a new White Paper, A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary. This year, in a multi-part...

The California Department of Industrial Relations (DIR) recently published a revised employee wage theft notice, effective January 1, 2024, that reflects legislation...

IRS changes its position in CCA 202352018.

The U.S. Department of the Treasury recently issued proposed regulations (the Proposed Regulations) providing guidance on the ability of taxpayers to transfer by sale certain federal...