Compensation & Benefits

IRS Announces 2018 Estate And Gift Tax Limits: $11.2 Million Per Couple

It’s official. For 2018, the estate and gift tax exemption is $5.6 million per individual, up from $5.49 million in 2017. That means an individual can leave [...]

Recent Developments in Compensation and Benefits – Part 2

Unrelated Business Income Tax In February, the IRS issued proposed regulations under Sec. 512(a) providing guidance on how voluntary employee benefit [...]

Recent Developments in Compensation and Benefits – Part 1

Final regulations provide guidance on the employer shared-responsibility provisions (employer mandate) of the Patient Protection and Affordable Care Act [...]