What Fiscal Cliff Tax Changes Will Mean for Non-Profit Executives and Senior Management

As part of the agreement stemming from the "fiscal cliff" negotiations, Congress adopted tax changes in 2013 that could bring challenges for non-profit organizations and their senior executives and management staff. Executive compensation has always been a complex issue, and these new tax increases may present a greater need for executives and management staff to reduce their includable compensation to offset some of the anticipated tax increases.

Health Care Reform Timeline

On March 23, 2010, President Obama signed into law the health care reform bill, the Patient Protection and Affordable Care Act. This legislation, along with the Health Care and Education Reconciliation Act of 2010, makes sweeping changes to the U.S. health care system. These changes will be implemented over the next several years.

The Latest in the World of Code §403(b) Plans

Code §403(b) plans have received a lot of attention over the last few years. Why is this?

There was a great deal of concern and confusion in the 403(b) community after the Treasury regulations for 403(b) plans were issued in July 2007. These regulations, which generally became effective on Jan. 1, 2009, incorporate legislative changes to 403(b) plans from the past 43 years.

Employee Benefit Plan Audits: Common Mistakes

Employee benefit and retirement plans are required to comply with a number of complex laws and regulations, and failure to do so can result in significant penalties.