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401(k) Deferral, Over-50 Catch-Up to Increase $500 in 2015

On October 23, the IRS announced that the elective deferral maximum for 401(k), 403(b), and 457(b) defined contribution retirement plans will increase from $17,500 to $18,000 in 2015, while the maximum for catch-up contributions made by employees who are least 50 years of age will go up to $6,000 from $5,500.


Wage Limit for Social Security Tax Increases to $118,500
for 2015

On October 22, the Social Security Administration announced that the maximum amount of wages subject to social security tax will increase to $118,500 from $117,000. The social security tax rate will stay at 6.2% for employees and employers. The maximum social security tax employees and employers will each pay in 2015 is $7,347, an increase of $93. For more details, read the SSA Fact Sheet.


IRS Releases Draft Instructions for ACA Reporting Forms

The IRS has released drafts of the Instructions for Form 1095-A, Instructions for Forms 1094-B and 1095-B, and Instructions for Forms 1094-C and 1095-C - to accompany the forms for information reporting for tax year 2014 under the Affordable Care Act. Review the draft instructions, plus draft forms 1094-B, 1094-C, 1095-A, 1095-B, and 1095-C.


GSA Issues Federal Per Diem Rates for Fiscal Year 2015

The General Services Administration has issued its annual updated list of federal maximum per diem rates for travel to locations within the continental United States (CONUS). Per Diem Bulletin 15-1 is effective for travel undertaken on or after October 1, 2014.


OCSE Provides e-IWO Guidance

The Office of Child Support Enforcement has issued an Action Transmittal to state child support agencies and others regarding implementing the electronic income withholding order mandate contained in recent legislation. It contains links for more information about e-IWO.


APA Supports Michigan Garnishment Reform Legislation

The APA Government Relations Task Force Garnishment Subcommittee has submitted a letter and testimony in support of garnishment reform legislation to the Michigan Senate that also offered a proposed amendment regarding the administrative fee that creditors pay to employers.

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