Spying in the 401(k) world We love a good spy drama, but who would’ve thought the intrigue of corporate espionage would ever come to the boring world of 401(k) plan administration? Apparently, it has.
Still no wiggle room with New York’s convenience of the employer The Empire State imposes an empire-like burden on employers with employees working remotely in other states—withhold our taxes, as well as the taxes for your remote employee’s state, if your employee works remotely for their convenience, not yours. As we have seen, the pandemic didn’t change this co
Halloween Friday wrap: Missing the 2026 401(k) inflation adjustments, still waiting for OT W-2 transition relief, turn your clocks and more 2026 pretax 401(k) contribution limit estimations, overtime transition guidance and more in our chocolate-covered Friday wrap.
December 2025: Employer’s business tax calendar Here’s your monthly guide to critical payroll due dates.
Risky business: Alternative 401(k) investments 401(k) plans offering investment opportunities in crypto have the longest and bumpiest track record. An appeal pending before the Supreme Court may test the viability of 401(k) investments in private equity.
W-2 Wednesday: Understanding constructive receipt What happens to your 2025 W-2 reporting if you discover an employee was underpaid last year and you made up the difference this year? To what year is the make-up payment assigned—2024, when it was earned, or 2025, when it was paid?
A completely new employer FICA tax? The Committee for a Responsible Federal Budget believes it’s found a way to shore up the Social Security and Medicare trust funds and perhaps give employers a 1% break on their FICA contributions.
OBBBA: IRS releases fact sheet on retroactive termination of the ERC and more The IRS issued a fact sheet last week on the OBBBA’s axing the employee retention credit for the third and fourth quarter of 2021. In addition to the ERC withdrawal program, the IRS rolled out two voluntary disclosure programs under which employers that received their ERCs but later had second thoug
Friday wrap: SSA releases key 2026 payroll figures The Social Security Administration has announced the taxable wage base and other figures for 2026.