The structure and operation of Section 125 plans — which allow employers to offer certain benefits on a pre-tax basis — is one of the hardest things for employers to master. Processing Content So, I ...

A great strategy for employers looking to assist employees is to institute a Section 139 plan. These plans can be optimal in circumstances where a large-scale disaster such as a hurricane or the ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...