We have recently learned that elements of the SBA's emerging guidance may be effective retroactively.

Next year, small-business clients will have even more options for providing retirement benefits to employees.

How the tax affects retirement income, Roth IRA conversions, capital gains and more.

Advisors who provide rollover advice must exercise caution to ensure compliance with both regimes.

The MEPs' expanded rules may look advantageous but they still pose potential pitfalls that must be considered.

The expanded HRA rules can really help employers, but the guidance is extremely specific with a risk of disqualification.

The recharacterization door has closed, but a huge window to do Roth conversions while minimizing taxes has opened.

Many small-business clients can minimize taxes by maximizing the QBI deduction value for 2018.