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This Issue Snapshot focuses on underfunded single-employer defined benefit plans that are subject to IRC Section 430, are covered by Title IV of ERISA, and have been terminated in a standard termination under ERISA Section 4041(b).

Section 4943 limits the involvement of a private foundation in the active conduct of a business enterprise by imposing tax on its excess business holdings. This Issue Snapshot explores the Service¡¯s authority to grant discretionary five-year extensions of the initial five-year disposition period.

IRC Section 104 provides an exclusion from taxable income with respect to lawsuits, settlements and awards. obÌåÓýever, the facts and circumstances surrounding each settlement payment must be considered.

What you need to know now that you are a Certified Professional Employer Organization (CPEO)

Requirements for DOE certification of 48C allocations ¡ª Information concerning the process of obtaining a Department of Energy certification of 48C allocations.

Find information about the Health Insurance Marketplace where you can review health care coverage options and purchase insurance.?

Steps to take after a disaster so taxpayers can reconstruct their records and prove loss of personal-use and business property.

SARSEP Fix-it Guide - Overview

Before you (or your representative) send your VCP submission to the IRS, check to make sure it's error-free. If your submission has errors, it takes longer to review and delays the issuance of the compliance statement.

This directive provides guidance to LB&I examiners in determining whether a taxpayer in the pharmaceutical and biotechnology industries has appropriately computed the credit for increasing research activities under section 41 of the Internal Revenue Code (research credit) for activities involved in developing new pharmaceutical drugs and therapeutic biologics.