What Is an Eligible Rollover Distribution?
QUESTION: Our company sponsors a 401(k) plan. As we review the plan’s rollover procedures, we want to confirm our understanding …
EBIA Checkpoint News Staff
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Why Should Our Company Offer Adoption Assistance Benefits When the Code Already Provides a Tax Credit?
QUESTION: An employee has asked us to consider adding an adoption assistance benefit. There is also a tax credit for …
IRS Issues Updated Rollover Notices for Retirement Plan Distributions
IRS Notice 2026-13 (Jan. 15, 2026) Available at https://www.irs.gov/pub/irs-drop/n-26-13.pdf The IRS has updated its safe harbor explanations for eligible rollover …
Updated HRSA Guidelines Expand Preventive Health Services Mandate for Cervical Cancer Screening
HHS Notice: HRSA Update to the Women’s Preventive Services Guidelines, 91 Fed. Reg. 283 (Jan. 5, 2026) Available at https://www.govinfo.gov/content/pkg/FR-2026-01-05/pdf/2025-24235.pdf …
What Federal Mandates Apply to Our Company’s Group Health Plan Other Than ERISA, COBRA, and HIPAA?
QUESTION: We understand that ERISA, COBRA, and HIPAA apply to our company’s group health plan, but should we consider any …
IRS Guidance on Trump Accounts Addresses Cafeteria Plans and Employer Contributions, Announces Regulations on the Way
IRS Notice 2025-68 (Dec. 2, 2025); IRS News Release IR-2025-117 (Dec. 2, 2025) Notice News Release The IRS has announced …
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Senate Finance Committee Hears Suggestions on Digital Asset Tax Clarity
Despite the ongoing government shutdown, the Senate Finance Committee held a hearing October 1 to examine the federal tax treatment …
CBO Analyzes Distributional Effects of Budget Act
The lowest-income earners will lose an average $1,200 in overall household resources each year resulting from the Act of 2025 …
Chart Summary of Individual Tax Provisions – One Big Beautiful Bill
Practitioner’s Tax Action Bulletin® On 7/4/2025, President Trump signed the One Big Beautiful Bill Act (P.L. 119-21; “the 2025 Act”), …