JD Supra Tax

Employer Contributions to Section 530A Trump Accounts

The IRS has provided guidance on employer contributions to new Section 530A Trump Accounts, established by the One Big Beautiful Bill Act of 2025. Employers can contribute up to $2,500 annually per employee or dependent, which is excluded from taxable earnings. Further guidance on non-discrimination rules is anticipated.

UK Pensions Law Digest: Pension Schemes Bill, IHT, PPF, TPR Updates

This UK pensions law digest summarizes recent developments including House of Lords amendments to the Pension Schemes Bill, updates on Inheritance Tax legislation, Pension Protection Fund levy rules for 2026/27, and new guidance from the Pensions Regulator. It also covers consultations on simplified pension advice and reporting standards.

Tax Incentives Review for Renewable Energy Sector Changes in Brazil

Mayer Brown has released an analysis of Brazil's Complementary Law No. 224/2025, which revises tax incentives for the renewable energy sector. The new law presents challenges for investors and developers, impacting project viability and financial structuring.