Tax Law Defined™ Blog
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Estate Tax Considerations for Business Succession Planning After ConnellyNovember 22, 2024 | Blogs
On June 6, 2024, the U.S. Supreme Court issued a unanimous decision in Connelly v. United States reg...
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Long-Awaited Publishing of Kentucky Department of Revenue Administrative Writings – Will They or Won’t They?November 6, 2024 | Blogs
While the 2024 Kentucky Legislative Session was pretty quiet on the tax reform front, there was one ...
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Structuring the Ownership of Qualified Small Business Stock (QSBS) – Is There a Role for Roth IRAs?October 15, 2024 | Publications
This article considers whether there is a role for a self-directed Roth IRA when structuring the own...
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Navigating Section 1202’s Redemption (Anti-churning) RulesSeptember 30, 2024 | Blogs
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
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When the Leopard Changes Its Spots: An Employer’s Change in Status Imperils Its Eligible 457(b) PlanSeptember 4, 2024 | Publications
Imagine if a minor shift in your organization’s status—something seemingly superficial, like the...
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Dealing with Excess Accumulated Earnings in a Qualified Small Business – A Section 1202 Planning GuideSeptember 4, 2024 | Publications
This article is one in a series of articles and blogs addressing planning issues relating to qualifi...
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The Kerfuffle Over West Virginia’s Taxation of Streaming ServicesSeptember 1, 2024 | Blogs
In 2021 the West Virginia State Tax Division published a document entitled “Sales and Use Tax for ...
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Gloves Are Off: The Fight Over Kentucky Tax Amnesty Goes to Round 3August 27, 2024 | Blogs
*This article was originally published in Tax Notes on August 12, 2024. Muhammad Ali may be the most...
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New Procedure for Valuing Federally Subsidized Rental Property in OhioAugust 12, 2024 | Blogs
Owners of federally subsidized multifamily properties in Ohio are now able to make specific financia...
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Section 1202 (QSBS) Planning for Sales, Redemptions and LiquidationsJuly 22, 2024 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...
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The 2024 General Assembly: Light on Changes, Heavy on Constitutional IssuesJune 20, 2024 | Blogs
*This article was originally published in Tax Notes (Vol. 112, No. 10) on June 3, 2024. In recent ...
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Tennessee’s New Rural and Workforce Housing Tax Credit
June 7, 2024 | Blogs
Tennessee is the next state to follow a national trend and enact its own state low-income housing ta...