The federal government may have been shut down, but the IRS pressed forward with guidance implementing the Tax Cuts and Jobs Act. On December 31, 2018, the IRS celebrated the new year with Notice 2019-9, which provides more than 90 pages of interim guidance for tax-exempt employers regarding the new excise tax on some compensation under section 4960.

In the taxnotes article linked below, principal Jeffrey Kroh and associate William Fogleman analyze the interim guidance.


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