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SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions
Publication Highlight

SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions

Recent IRS regulations under the SECURE 2.0 Act significantly affect retirement plan catch-up contributions. Learn about the new Roth rules, “super” catch-up limits and key compliance deadlines for plan sponsors.
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The stimulus package passed last month may help certain Electing Real Property Businesses by including a provision that allows a shorter depreciation period for residential rental property acquired prior to January 1, 2018.
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
Last week, Congress passed a $900 billion Appropriations Act that includes a number of changes that affect businesses and their employees.
After months of intense negotiations, Congress passed a new relief bill this week. Assuming President Trump signs the bill, or Congress overrides a veto, it delivers change just in time for the new year.
The employee retention tax credit aimed at helping businesses hit hard by the coronavirus pandemic will be extended and expanded under the new stimulus bill recently passed by Congress and awaiting President Trump’s signature.
Ilana Bley
Partner
Vice Chair, Tax Planning and Structuring Practice
If employers want to make vaccinations mandatory, can they force their employees' hands (or, more accurately, their arms)?
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Mark Brookstein
Partner
In this fourth installment of our Construction Interview Series on adapting to the COVID-19 pandemic, Rich Reizen and Pat Johnson, members of Gould & Ratner’s Construction Practice, talk with Eric Nixon, President of Maron Electric, about a variety of issues and opportunities facing the industry, including current attempts to meet economic and regulatory demands, as well as future opportunities and solutions.
Richard Reizen
Partner
Chair, Construction Practice
Unfortunately, we have seen an unprecedented spike in COVID-19 cases over the past few weeks. We have also been warned that this winter will be a dark and difficult time, and that the pandemic will likely get significantly worse before vaccines are widely available and we begin our return to normalcy.
Richard Reizen
Partner
Chair, Construction Practice
Four days after the election, an anxious America got the news: Donald Trump would be a one-term president. As administrations shift, so do priorities. How will a Joe Biden-Kamala Harris administration combat COVID-19’s effect on the economy?
Insurers across the nation continue to file motions to dismiss COVID-19 cases brought by policyholders on three primary grounds.
Karin O'Connell
Of Counsel
The US Patent and Trademark Office issued Examination Guide 3-20 on Oct. 28 to clarify procedures that trademark examiners should follow in view of the U.S. Supreme Court’s June 2020 ruling.