Tax Law Defined™ Blog

February 23, 2018 | Blogs

The Tax Cuts and Jobs Act of 2017 created a new community development program that provides capita...

February 5, 2018 | Blogs

Taxpayers who qualify for the IRC § 199A deduction (the “Deduction”) will be one of the...

January 22, 2018 | Blogs

In the aftermath of the 1986 tax act and the introduction of LLCs, pass-through entities (LLC and S ...

December 21, 2017 | Publications

New laws governing IRS partnership audits (the “New Audit Rules”) were enacted during 2015 and a...

October 18, 2017 | Blogs

October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive o...

August 3, 2017 | Blogs

The administration of hardship distributions can be one of the most significant burdens employers ...

July 31, 2017 | Blogs

Unanimous decision turns on reading of the language of the statute.

July 21, 2017 | Blogs

Open enrollment for employer-sponsored health and welfare benefits comes every year, usually with ...

July 6, 2017 | Blogs

When a participating employer stops contributing to, or stops having a bargaining agreement obligati...

March 21, 2017 | Blogs

Financial institutions and investment advisors have little certainty about compliance timing.

March 7, 2017 | Blogs

The Department of Health and Human Services (HHS) released final regulations on Section 1557 of the ...

November 9, 2016 | Blogs

Payments under an Opt-Out Arrangement are included in the Health Coverage Affordability Calculatio...