The CBD Blog

Find peer advice, partner insights, and industry updates – all here in the CBD blog, ‘At The Helm’! With contributions from our entire team, we blog about the things that interest you.

DOL Pitches Auto-Portability Program to Preserve Retirement Savings

The U.S. Department of Labor (DOL) is seeking comments on a proposed “auto-portability” program. Under the proposal, an employee’s 401(k) savings would be moved to an IRA if employment (or the plan) is terminated. Those funds would then automatically transfer to a new employer’s 401(k) plan when the employee finds a new job. Here are the details.

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Overview of Real Estate Depreciation Changes

Real estate investors have reason to celebrate in the upcoming tax season: The Tax Cuts and Jobs Act significantly expanded the first-year tax breaks for bonus depreciation and Section 179 deductions. But Congress may need to fix one intended change before it can benefit investors. And there are some pitfalls to consider before taking advantage of first-year depreciation breaks for real estate.

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Disability Discrimination Claims May Be Teachable Moments

There’s a law that’s far from new. The Americans with Disabilities Act (ADA) has been on the books for decades, since 1990. Yet the primary federal agency that enforces the ADA never seems to run out of alleged violations of this law to pursue. A pair of recent cases illuminate key features of the ADA that may benefit employers that have grown a little foggy on just what it requires.

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Estate Tax Planning Tips for Single People

Estate planning tips are often geared toward married couples. Although many of the same principles apply to single people, singles may need to give their estate plans extra attention to maximize how much they can transfer to loved ones tax-free during their lifetimes and beyond. The Tax Cuts and Jobs Act expands those opportunities through 2025.

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