New changes and challenges for employers and payroll tax professionals. This Alert highlights a few recent developments in Employment Tax related to federal withholding and reporting requirements for state PFML programs, considerations for employers that are facing a 27-pay period year, and additional guidance from the IRS on the qualified overtime compensation deduction.   Accede […]

On March 4, 2026, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2026-16, potentially offering relief to individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1)—and thus would not be able to […]

The FIFA World Cup is one of the world’s most major sporting events, with this year’s US, Mexico and Canada based tournament comprising of upwards of 100+ matches across 16 host cities. As we prepare for June’s fast approaching kick off, projections suggest the number of foreign visitors will top 3.5 to 6 million, leading […]

The IRS has released Fact Sheet 2026-02, providing updated Frequently Asked Questions (FAQs) regarding the implementation of Executive Order 14247, Modernizing Payments To and From America’s Bank Account.  The Executive Order directs the transition to fully electronic federal payments both to and from the IRS, aiming to reduce fraud, increase efficiency, lower costs, and enhance […]

Employee benefit plans do not always operate on a 12-month cycle. New plans, terminated plans, mergers, or fiscal year changes all can result in a short plan year. In these situations, the Short Plan Year Rule under the Employee Retirement Income Security Act of 1974 (ERISA) can provide meaningful relief by allowing sponsors to defer […]

Our integrated global operations, security and medical teams are assisting clients amidst the escalating tensions between Israel, Iran, the US and the wider Middle East region following official government confirmations of military activity involving Israel, the United States, and Iran. We advise our members to consult our alerts for the latest information and recommendations concerning travelers and in-country workforce […]