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SECURE 2.0 in 2023 and beyond | Eversheds Sutherland (US) LLP

January 10, 2023

President Biden signed the Consolidated Appropriations Act, 2023, on December 29, 2022, which includes the package of retirement plan legislation known as “SECURE 2.0.” SECURE 2.0...

United States Treasury Department Senate Finance Committee Eversheds Sutherland Correction Program Department Of Labor Voluntary Fiduciary Correction Program

Source: jdsupra.com

International Tax Concepts: Tax Residency Status - Tax Authorities

September 19, 2022

As a general matter, all U.S. citizens and U.S. residents are treated as U.S. tax residents. A non-U.S. citizen is generally classified as a nonresident for U.S. tax purposes unless they satisfy one of two tests: the green card test or ...

United States Immigration Services Year Election To Be Treated Spouse Treated International Tax Concepts Residency Status General Immigration

Source: mondaq.com

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SECURE 2.0 in 2023 and beyond | Eversheds Sutherland (US) LLP

International Tax Concepts: Tax Residency Status - Tax Authorities

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