Earlier this week, the IRS released Notice 2024-77, which provides much-anticipated guidance related to the handling of so-called “inadvertent benefit overpayments” from qualified retirement plans ...

The headline coming from 345 Park Avenue on Wednesday was that the new helmet rule hasn’t changed, and that it has. But as the dust settles on the non-change change to the rule that prohibits lowering ...

Businesses often manage their price risks by hedging those risks with financial derivative contracts. Because businesses generate ordinary income and loss on their normal business activities, they ...

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