AALU Library

The AALU Library gives you access to all your premium content. With all the best information organized in one place and searchable, it has never been easier to find the information to help you maximize your business. From deeper dives into diverse topics with our Washington Report Marketplaces to issue one-pagers and webinars featuring industry leaders with decades of experience, the AALU Library is your one-stop-shop for policy and professional updates.

In This Week’s Tax News – 18.11.02

Topics: Congress, Tax reform

Friday, 2 November 2018 Listen in as AALU’s tax counsel Ken Kies and Jeff Ricchetti provide insights into Tuesday’s midterm elections. Along with Josh Caron from AALU, they discuss how many seats the Democrats might pick up in the House, how the Republicans will hold the Senate, and what affect the President will have as...

AALU 2018 Midterm Election Preview

Topics: Midterm Elections

Listen in as AALU’s tax counsel Ken Kies and Jeff Ricchetti provide insights into Tuesday’s midterm elections. Along with Josh Caron from AALU, they discuss how many seats the Democrats might pick up in the House, how the Republicans will hold the Senate, and what affect the President will have as he barnstorms the country....

“Top Hat” Plans — What are They and How Do You Know If You Have One

Topics: ERISA, NQDC

Nonqualified deferred compensation plans (NQDC), such as 401(k) restoration plans, other elective deferral plans, and supplemental retirement plans (SERPs), must limit their eligibility to a “top hat” group to avoid significant problems under ERISA and the Internal Revenue Code (IRC). ERISA defines this group as a “select group of management or highly compensated employees.” Department…

In This Week’s Tax News – 18.10.19

Topics: Congress, Tax reform

Friday, 19 October 2018 The IRS and Treasury’s Office of Tax Policy said that implementing the Tax Cuts and Jobs Act (TCJA) would be its top priority for FY 2019. The top 17 regulatory priorities include guidance on the new 20% deduction for pass-through business owners and guidance on the computation of estate and gift…

In This Week’s Tax News – 18.10.12

Topics: Congress, Tax reform

Friday, 12 October 2018 Yesterday, Senators reached a deal to advance the nominations of fifteen circuit and district judges. Both the House and Senate are now in recess until November 13th and the campaign for control of Congress is fully and personally joined by all the incumbents. Election Countdown: There are 25 days until the…

In This Week’s Tax News – 18.10.05

Topics: Congress, Tax reform

Friday, 05 October 2018 With government funding secured through December 7th, the House is in campaign mode through the midterms with control of the chamber at stake. The Senate remains in Washington, D.C. working through the contentious nomination of Judge Brett Kavanaugh to the Supreme Court. A vote is expected tomorrow or Sunday. The Senate…

In This Week’s Tax News – 18.9.28

Topics: Congress, Tax reform

Friday, 28 September 2018 On Thursday, the House passed two parts of the Tax Reform 2.0 efforts. The Family Savings Act of 2018 (H.R. 6757), which includes a number of provisions that encourage retirement savings, passed 240-177—including 10 Democratic votes. House Ways and Means Chairman Kevin Brady added an annuity safe harbor provision to this...