Robert R. Mitchell
By Robert R. Mitchell 9/26/2023
Natural disasters disrupt normal business activity. The IRS makes timely notice to taxpayers of areas eligible for relief after disasters such as Hurricane Idalia and other recent events (see sidebar). Herein, we trace some of the regulatory language and published guidance from the IRS on disasters...
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By Robert R. Mitchell 7/10/2023
The defined benefit plan is constructed to make promised benefits for future events, well beyond the period for which management and control of the plan occur. The actuary is engaged on behalf of the plan to make their best estimate of future events that will determine benefit payments resulting...
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