Page 449 - Code Section News Today

The Orem City Council recently passed resolutions taking a stand on two ballot propositions dealing with the Alpine School District. Some residents believe it was a misuse of public funds.

Governing documents are critical for HOA communities and are the legal glue holding the association together.

On September 26, 2022, the Internal Revenue Service (IRS) extended the amendment deadline for non-governmental qualified retirement plans, plans covered under Section 403(b) of the...

The IRS has published transitional relief in Notice 2022-53 (the “Notice”) for required minimum distributions (“RMDs”) to certain beneficiaries who may not have anticipated the IRS’s...

Previously, amendments for these CARES Act and Disaster Act provisions would have been required by the end of the 2022 plan year.

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly...

On October 7, 2022, Treasury issued final and temporary regulations on the income averaging rules for the low-income housing tax credit (“LIHTC”)…

On October 6, 2022, President Biden announced that his Administration granted unconditional pardons to individuals charged with or prosecuted for simple cannabis possession...

On Tuesday, September 27, 2022, California Governor Gavin Newsom signed SB 1162 into law. In addition to new pay data reporting requirements beginning May 2023.

While 2021 was a banner year for positive HOA legislation, 2022 turned out to be less helpful in Sacramento for California HOAs.