When an employer wants to provide additional benefits to executives, but does not want to provide these same benefits to rank-and-file employees, the employer must set up a non-qualified plan for the ...

Support a loved one’s retirement prep with a gift IRA contribution, but keep in mind that limitations and requirements must be observed.

A 401(k) true-up is an end-of-year calculation that some employers use to make sure that they have contributed everything they owe to an employee’s retirement plan. True ups occur in retirement plans ...

The new regulations will have a direct impact on the formation of partnerships in the international context. For most of the past decade, contributions to partnerships (including LLCs taxed as ...