A solo 401(k) plan is a retirement savings option for self-employed individuals or small business owners with no employees, aside from a spouse. When an individual owns multiple businesses or has a ...

To be eligible for the employee retention credit (ERC), a tax-exempt organization must apply a reasonable, good-faith interpretation of the controlled-group rules under Sec. 52, and that ...

More than 1,000 people gathered at an arena in Uvalde, Texas, to remember the 21 victims who were killed by a gunman at Robb Elementary School. It was the deadliest school shooting in almost a decade.

The controlled group rules aggregate several entities (this rule applies to corporations, but also to proprietorships and partnerships) into a single employer for meeting various qualification ...

President Joe Biden has called on Congress to stand up to the powerful gun lobby, after the shooting west of San Antonio that left 21 people dead, including 19 children. Over the last two decades, ...