SECURE Act Offers New Retirement Opportunities for Part-Time Workers
Payroll Corner

SECURE Act Offers New Retirement Opportunities for Part-Time Workers

If your client sponsors or works with a 401(k) plan that currently excludes part-time employees from participating or accruing vesting service, read this article closely. The Setting Every Community Up for Retirement Enhancement (SECURE)... John R. Kirk, JD, and Alex S. Mattingly, JD

Correcting Partnership Returns After the Centralized Partnership Audit Regime
Feature Article

Correcting Partnership Returns After the Centralized Partnership Audit Regime

Practitioners who make or find errors on a filed Form 1065 for their partnership clients may find themselves in for a bit of a shock when it comes to correcting those errors. Congress passed the Bipartisan Budget Act (BBA) of ... David Woods, EA