Tax Law Defined™ Blog
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Sixth Circuit Rules in Chapter 11 ReorganizationsJanuary 6, 2020 | Blogs
A divided Sixth Circuit Court of Appeals panel ruled in the case of In re FirstEnergy Solutions Cor...
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Important Equity Compensation Reporting and Compliance RemindersJanuary 6, 2020 | Publications
Employers are required to annually report to the IRS all Incentive Stock Option (ISO) exercises and ...
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A New Governor’s New Tax IdeasDecember 20, 2019 | Blogs
In our October article, we discussed the 2019 Kentucky gubernatorial candidates’ respective plans ...
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Three Tax Exemption Takeaways In Contractor CaseDecember 19, 2019 | Blogs
A recent Ohio Ninth District Court of Appeals’ decision in Karvo Paving Co. v. Testa[1] addressed ...
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Advanced Planning for Section 1061’s Three-Year Capital Gains Holding Period of Carried InterestsNovember 21, 2019 | Blogs
Revisiting Holding the Carried Interest Through an S Corporation Eighteen months ago, we published a...
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In 2020 You Can Contribute More to Your 401(k) PlanNovember 12, 2019 | Blogs
401(k) Limits Increased for 2020 On November 6, 2019, the Internal Revenue Service issued the cost o...
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Section 1202 Qualification Checklist and Planning PointersNovember 1, 2019 | Qualified Small Business Stock (QSBS)
A basic checklist of qualification requirements to help business owners and tax professionals consid...
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DOL Attempts to Modernize its Electronic Disclosure Rules with New Proposed Safe HarborOctober 31, 2019 | Blogs
On October 23, 2019, the Department of Labor (DOL) published a proposed rule outlining a new safe ha...
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Protecting Kentucky Taxpayer Rights Is Trending
October 30, 2019 | Blogs
Introduction Tax legislation enacted this Spring and last in Kentucky is but the latest enhancement ...
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IRS Finalizes Regulations on 401(k) Plan Hardship WithdrawalsOctober 23, 2019 | Blogs
On September 23, 2019, the IRS issued final regulations regarding hardship withdrawals from 401(k) P...
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Taxes and the Kentucky Gubernatorial RaceOctober 23, 2019 | Blogs
Last year was the year of significant tax reform in Kentucky, and 2019 is the year of clean-up (with...
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Unintended Consequences of Recent Coal Severance Tax LegislationOctober 7, 2019 | Blogs
This article was originally published in Tax Notes. On March 27 Gov. Jim Justice (R) signed two bill...