Tax Law Defined™ Blog
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Can Convertible Debt or SAFEs Qualify as QSBS for Section 1202’s Gain Exclusion?February 22, 2021 | Blogs
Only the issuance of “stock” triggers the running of Section 1202’s five-year hold...
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Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSBS)February 19, 2021 | Qualified Small Business Stock (QSBS)
Many M&A transactions are structured to include a rollover of some percentage of the target comp...
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Employer Receives a Multiemployer (Union) Pension Plan Withdrawal Liability Assessment – What To Do Next?February 12, 2021 | Blogs
This blog post summarizes the steps an employer must take if it wants to appeal an assessment of wit...
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“You’re Gonna Miss Me When I’m Gone:” Missing Participants – Employer Retirement Plan Responsibilities | Fiduciary Focus SeriesFebruary 11, 2021 | Blogs
Pension plan and 401(k) plan fiduciaries, including employers who are the plan administrators under ...
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Ohio Tax Talk: Don’t Miss the Ohio Business Income DeductionFebruary 11, 2021 | Blogs
It’s that special time of year again, tax season. When it comes to filing income taxes, many taxpa...
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Ransomware and Bitcoin – Tax Troubles?February 10, 2021 | Blogs
Published reports suggest that many businesses, including HBO, Xerox, Garmin, ExecuPharm and several...
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Best Practices for Fiduciary Review of ESOP ValuationsFebruary 4, 2021 | Publications
The valuation of a private company’s stock is central to the operation of an employee stock owners...
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New Year, New Rules: A Look at Recent and Critical Tax Changes for Nonprofits and IRS Enforcement Priorities in 2021February 4, 2021 | Blogs
To say that 2020 was a year that brought about many changes would be an understatement, and many pan...
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Rollover Equity Transactions 2021January 28, 2021 | Qualified Small Business Stock (QSBS)
During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...
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Advanced Notice – COVID-Related Revenue Losses Further Incentivize States to Roll Out New Transfer Pricing Initiatives Through APAs, Amnesties and AuditsJanuary 28, 2021 | Blogs
Given the projected loss in tax revenue in 2020, and beyond, due to the COVID-19 pandemic, states ar...
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Dealing With the Rollover of the Management Team’s Equity and Equity Rights in a Sale TransactionJanuary 27, 2021 | Qualified Small Business Stock (QSBS)
A typical part of the sale of a business is the rollover of some equity by the target company’...
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Not COVID Friendly – Kentucky Disallowing Deductions for Expenses Covered by PPP LoansJanuary 22, 2021 | Blogs
When the federal government released its Paycheck Protection Program (PPP) in March 2020 as a part o...