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By Thomas Bergh, Kimberley Mitchell
The IRS has issued a notice providing methods by which employers who have nonqualified deferred compensation plans may voluntarily correct specific types of failures to comply with plan document requirements under Code Section 409A and, in some cases, avoid or reduce the amount includible in a plan participant's income and additional taxes under 409A.
By Christopher Baker
Of significance this holiday season, the Michigan Legislature recently adopted changes to the Control Code of 1998, impacting the ability of certain wine retailers to make deliveries to their customer base.
By Tim Lundgren
The Federal Communications Commission has recently issued two orders that ban exclusive service contracts for phone, cable and internet for apartment buildings and condominium developments.