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By John Advani
In May, the House of Representatives passed legislation (Section 413 of H.R. 4213) that would subject non-wage earnings of certain S corporation shareholders to the self-employment tax for the first time.
By Frank Pasacreta
The U.S. Department of Labor (DOL) has issued its final safe harbor regulations establishing a time frame within which participant contributions and loan payments will be considered timely deposited to an employee benefit plan.
By Michael Knowles
In a previous Frank, Rimerman + Co. LLP article, dated April 28, 2010, we outlined how the due diligence process can give a buyer the time and—for an unprepared seller—the opportunity to renegotiate key deal terms such as purchase price, timing of payments, indemnification, representations and warranties, and others.