Miscellaneous Federal and State Statutes The applicability of numerous other federal and state statutes and regulations is dependent upon the
Taking the Right Steps to Establish a Retirement Plan Early planning can avoid IRS trouble—and provide well when retirement comes. Lisa A. Runquist
Q&A: Can a Pastor Receive a Deduction for “Donating” Vacation Time? Charitable contribution deductions are only available for donations of cash or property. Richard R. Hammar
Taxpayers Must Meet Strict Requirements for Continuing Education Expense Deductions Key point. Continuing education expenses that are part of a program of study that will
Q&A: Can an Interim Minister Receive a Housing Allowance? The Tax Court's "five-factor test" provides the answers. Elaine L. Sommerville
Key 2016 ACA Updates What churches must know about employer reporting requirements, premium reimbursements. Matthew Branaugh
Q&A: The Risks of Taking Social Security Early Is there any way to reverse a previous decision to receive early benefits? Richard R. Hammar
How do I know if I qualify as a “large employer” for Affordable Care Act purposes? The ACA defines an “applicable large employer” with respect to any calendar year as an
The Postponed “Play or Pay” Starting in 2015, some large employers will have to pay penalties for not providing health insurance to employees.
IRS Notice 2013-54 Poses Changes for Many Churches Church-paid medical insurance premiums face taxation. Richard R. Hammar
Are Church-Paid Medical Insurance Benefits Taxable? The Affordable Care Act changes several rules. Here's what churches must note. Richard R. Hammar
Appeal Filed in Clergy Housing Allowance Case The U.S. Department of Justice filed a notice of appeal in late January with the Matthew Branaugh
Q&A: Can a Church’s “Irrevocable” Promise Become Revocable? Why a church may have to honor a valuable commitment to a retired pastor. Richard R. Hammar
Q&A: Obamacare Tax Credit What is the "premium tax credit," and who qualifies for it? Richard R. Hammar
10 Key Points from the Housing Allowance Ruling What churches and clergy must know now about the decision in Wisconsin. Richard R. Hammar