IRS Releases Second Draft of Form 1065 K-2 & K-3 Instructions

National Tax Advisory Group | Prager Metis | Dec 16, 2022

On December 2, 2022, the IRS released a revised draft of Schedule K-2 & K-3 (Form 1065) instructions updating their previous release from October 26.  The most significant change is seen in the domestic filing exception.  Click here to read more

2023-02-21T09:49:35-05:00
National Minimum Wage, Work schemes, UK Payroll, Payroll schemes
Featured UK
Aug 17, 2026
Faye Lusted
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Salary Sacrifice and National Minimum Wage Compliance: A Hidden Risk for Employers

Salary sacrifice arrangements continue to be a popular way for employers to enhance their benefits offering and support employees in a tax-efficient manner. From pension salary sacrifice to Cycle to Work schemes and electric vehicle arrangements, these benefits can provide meaningful value to employees while also helping employers create more competitive remuneration packages.

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