Page 417 - Code Section News Today

The Employee Retention Tax Credit (“ERC”), enacted as a part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), is a fully refundable tax credit for employers,...

In part 1 of this article, we reviewed the federal law on permitted investments for self-directed IRAs and the various tax, compliance and reporting rules that apply to individual...

The Employee Retention Tax Credit (“ERC”), enacted as a part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), is a fully…

As most companies are aware, absent specific exceptions, under California Business and Professions Code (Code) Section 16600, California generally prohibits employers from entering into...

The Employee Retirement Income Security Act of 1974 (“ERISA”) has a reputation for being intimidating and understandably so.  Although plan sponsors must practically consider business...

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of September 11, 2023 – September 15, 2023...

On April 28, 2023, the IRS Office of Chief Counsel issued Chief Counsel Advice Memorandum 202317020 (CCA Memo), with an important reminder to employers who provide health and dependent...

When the California Privacy Rights Act (CPRA) was enacted, it created the California Privacy Protection Agency (CPPA) and delegated to the CPPA significant regulatory authority. One of...

Highway patrol shares social media post after officer detains rider ‘impaired by alcohol’

On September 1, 2023, California Governor Gavin Newsom signed into law Senate Bill 699, which reinforces the state's prohibition of employee noncompetition agreements and expands the claims...