Can taxes change one’s behavior? An editorial opinionBy Hon. Julie-April Montgomery, (ret.)April 2018Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.
Conducting a Human Resources Audit: A PrimerBy Mark A. SpognardiJune 2018This primer should prove helpful to all employers that are committed to having solid and lawful employment and labor relations policies and practices.
Email: Why can’t I keep my free account?By Carl R. DraperApril 2018We have ethical obligations now to be competent at use of technology, and free e-mail has far fewer expectations of privacy and protection from the service provider than paid subscriptions.
IRS retirement plan limitations for 2018By Bernard G. PetersJune 2018The IRS recently updated the retirement plan limitations for 2018, setting the deferral and catch-up contribution limits for 401(k), 403(b), and 457(b) plans.
IRS retirement plan limitations for 2019By Bernard G. PetersDecember 2018An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2019 limits of the amounts that can be deferred under different retirement plans.
Meet my new dog, “M-1”By Brian T. WhitlockApril 2018Like most family dogs that patrol the base of the family dining room looking for table scraps that fall to the floor, a C corporation can accomplish a similar role, especially under the new tax law.
Proxy voting for ERISA plan fiduciariesBy Steven FloresOctober 2018Employers who sponsor qualified retirement plans that are subject to the Employee Retirement Income Security Act often do not understand their obligations when a proxy vote solicitation arises.
Restriction of venue in ERISA plansBy William H. MayerJune 2018Although the law is unsettled, there are strong arguments in favor of permitting a reasonable restriction of venue clause despite the U.S. Department of Labor's continued opposition.
Slow change at the topBy Cindy G. BuysJune 2018Over the past decade, women have made strides in the legal profession. However, the numbers show that progress is slow.
The times, they are a changin’By Emily A. HansenApril 2018The national conversation regarding sexual misconduct has led to action and will lead to reform. What can you do? Raise your voice and encourage other women to speak up to stop sexual harassment.