Deferred Compensation Regs Deferred

After delaying for one year new documentation requirements of IRC section 409A concerning nonqualified deferred compensation plans, the Service also extended transition relief for most other provisions until 2009. Notice 2007-86 providing the transition relief supersedes or modifies several provisions contained in Notice 2007-78. It does not affect, however, the latter notice’s guidance concerning predetermined cash-out features or restrictions on certain trusts and other arrangements.


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.