• Final section 1411 regulations

    In November 2013, the IRS released final section 1411 regulations and a notice of proposed rulemaking regarding the 3.8 percent net investment income tax.
  • M&A and Capital Markets Update - Food and beverage Q3 2013

    Although general middle-market M&A activity is down year-to-date through the first nine months of 2013, the food and beverage industry has not participated in the decline as M&A activity picked up and there were announcements of several large transactions in Q3.
  • M&A and Capital Markets Update Q3 2013

    US middle market deal volume remained slow in the third quarter. The pattern of low deal count with high dollar volume transactions trending throughout the year continued into the third quarter. Valuations remain high, prompted by increased demand and low supply of quality companies (in addition to easy access to debt at historically low rates) suggesting pent up deal flow going into Q4 and FY 2014.
  • Annual retirement plan limits and why plan sponsors should pay attention

    The key to ensuring compliance with plan document and regulatory requirements is being aware of your plan’s definition of eligible compensation and having appropriate controls in place to ensure benefit calculations use this correct definition. Applying the eligible compensation definition and compensation limits incorrectly can have a significant monetary impact on a plan sponsor.