Three new acts change tax and employee benefit rules and might require employer action

Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018, and the Bipartisan Budget Act of 2018 on February 9, 2018.

Each includes a number of modifications to rules relating to employee benefits that will affect taxable and nontaxable employers and pass-throughs and their employees, partners and service-providers

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