[IMGCAP(1)]A large number of important tax changes go into effect this year. Many were ushered in by the Protecting Americans from Tax Hikes (PATH) Act of 2015, although legislation enacted earlier in 2015 and in 2014 also contributed a fair share. Still other changes are the result of various administrative pronouncements by the IRS.

This article reviews changes for retirement plans and employee benefits, payroll-related changes, and return preparer and compliance rules. You can read about other important tax changes in my previous articles Major Business Tax Changes for 2016 and Important Tax Changes for Partnerships and Due Dates in 2016.

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