Accounting firm M&A deals often involve complex tax issues, and it’s important to understand their implications before undergoing negotiations and diligence so that you aren’t caught off-guard or have ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

Thomas C. Foster, director, McCandlish Holton, PC, Richmond, Va. Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate ...

Employers that want to reward a key employee by promising to pay a bonus upon retirement need to examine 409A. Section 409A of the Internal Revenue Code sets strict rules for when employers may pay ...