Phil Ash

The Employee Benefits Security Agency, the DOL agency with sway over your 401(k) and health plans, announced its top enforcement priorities earlier this month. Hint: Enforcement initiatives often = audits. Your benefits plans should be able to meet each enforcement initiative.

Student loan garnishments paused again, updates for 401(k) rollover notices, Pub. 3112 reviews and more in our pre-winter storm wrap.

The 5th Circuit has thrown the IRS’ definition of limited partner under the bus, which is good news for limited partners who conduct business in Louisiana, Mississippi and Texas—the states covered by the 5th Circuit.

It’s time to brush off your remote work policy. The FLSA is your primary concern.

Sometimes what appears clear to us isn’t so clear to others. Such is the case with the One Big Beautiful Bill Act’s overtime provision and premium pay.

W-2 changes for 2026, tax guidance for employees, federal agency webinars and more to wrap up the week.

Glitches, status definitions and answers to common questions.

An audit provides a cautionary tale about the interaction of S corps and personal income tax liability. If you work for an S corp, you might want to pass this along to the C-suite.

IRC § 7502(a), the mailbox rule, states that mail is timely filed if it’s postmarked on or before the due date. But now you can’t know the postmark date unless you get on line at the post office and ask the clerk behind the counter to hand stamp the postmark.

Check your pay coding for overtime and check it again. Your pay coding must report employees’ time-and-a-half federal overtime on their pay statements and also be able to tease out the half-time premium for W-2 reporting purposes.