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January 9, 2018

New Tax Law Includes Changes for Employee Benefits

On Dec. 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (Act). The Act makes significant changes to the federal Internal Revenue Code (Code), including changes that impact employee benefits. Effective for 2018...
November 17, 2015

Controlled Group and Affiliated Service Group Rules

Determining whether two or more organizations must be treated as a single employer under the controlled group or affiliated service group rules involves a complex analysis of ownership interests, including constructive ownership. This Legislative Brief provides a general overview of these rules.