Tax Law Defined™ Blog
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Revisiting the Choice of Entity Decision for the Closely Held BusinessJanuary 2, 2019 | Blogs
During the past year, numerous articles have summarized and analyzed the changes made by the Tax Cut...
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SEC Liberalizes Rules for Private Company Equity Compensation
August 30, 2018 | Blogs
Equity compensation (including options to purchase stock or LLC units, restricted stock or units, ...
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A Roadmap for Obtaining (and not Losing) the Benefits of Section 1202 Stock
August 20, 2018 | Blogs
Under IRC § 1202, 100% of gain on the sale of QSBS acquired after September 27, 2010, is generally ...
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Should Your Estate Plan Be Revised After Tax Reform?
July 31, 2018 | Blogs
Tax reform in 2017 increased the exemption against the federal estate tax from about $5,600,000 to...
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Equity Rollovers in M&A Transactions: Tax and Business Planning Fundamentals
July 26, 2018 | Blogs
During the past decade, private equity investors and other financial buyers (referred to generally...
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Is Kentucky’s Tax Reform Dead On Arrival?
July 19, 2018 | Blogs
This article, authored by Frost Brown Todd's Mark Sommer, was originally published in Law360, and ...
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Department of Labor Issues Final Rule Expanding Access to More Affordable Health Insurance for Small...
July 16, 2018 | Blogs
Department of Labor (DOL) published its Final Rule, adding the new Section 2510.3-5 to CFR Title 2...
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Planning Ideas for Avoiding IRC § 1061’s Three-Year Holding Period Requirement
April 24, 2018 | Blogs
Investment fund managers value compensation in the form of carried interests, which allows them to ...
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17 Ways to Avoid or Reduce Multiemployer Pension Plan Withdrawal Liability
March 28, 2018 | Blogs
A multiemployer/union benefit plan is a plan that two or more employers contribute to under the te...
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Employers: Prepare to Address Disability Claims Under all Types of Benefit Plans Differently, Effect...
March 22, 2018 | Blogs
Beginning April 1, 2018, employers will need to be prepared to address Department of Labor (DOL) f...
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What Service Businesses Qualify for IRC §§ 199A’s or 1202’s Benefits?
March 12, 2018 | Blogs
The 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”) ushered in several benefits for C corporatio...
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How New IRC § 1061 Impacts Carried Interests
February 26, 2018 | Blogs
During the past decade, the White House, Congress and the IRS have threatened on numerous occasions ...
