Tag Archives for: "tax"

One issue that is overlooked by some employers is whether a company severance plan is subject to ERISA. Determination of whether a plan is subject to ERISA is necessary for avoiding costs of [...]

The Tax Cuts and Jobs Act (TCJA) passed in December, 2017 limited the deductibility of home mortgage interest to $750,000, down from the prior limit of $1 million. At the same time, the [...]

Estates with values of less than $5.49 million that didn’t timely elect portability get temporary relief from IRS. The portability rule allows a married decedent’s unused estate tax exemption to [...]

The phase-out of Pennsylvania’s Capital Stock Tax & Franchise Tax was final as of January 1, 2016. This phase-out had been proposed for many years, however, the elimination of the tax [...]