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- Type:
- Employment Law Guide
This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Nevada of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans.
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- Type:
- Employment Law Guide
This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in South Dakota of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans.
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- Type:
- Employment Law Guide
This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in New Hampshire of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, employers must file Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from such savings accounts.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, every employer that is organized as a corporation that transfers stock to any person upon the exercise of an incentive stock option must file Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), on an annual basis.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, every employer that is organized as a corporation, and that records or has its agent record the first transfer of legal title to shares of stock acquired by employees upon the exercise of options granted under an employee stock purchase plan must file Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c), on an annual basis.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, pension or annuity recipients file Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, with pension payers to indicate the desired amount to be withheld from the pension or annuity distribution.
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- Type:
- FAQs
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- Type:
- FAQs
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- Type:
- Letters and Forms
As mandated by the Internal Reveue Service, every employer that made a designated distribution, or is treated as having made a distribution, of at least $10 from a pension plan or profit-sharing plan must file Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., on an annual basis.