Tax Law Defined™ Blog
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Planning for the Potential Reduction in Section 1202’s Gain ExclusionNovember 3, 2021 | Blogs
On September 13, 2021, legislation emerged from the House Ways and Means Committee that included an ...
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The Long and Winding Road: The DOL’s Proposed Rule on ESG Factors and the Exercise of Shareholder Rights | Fiduciary Focus Series
October 27, 2021 | Publications
On October 13, 2021, the Department of Labor (DOL) released its proposed “Prudence and Loyalty in ...
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What to Consider When a Nonprofit Enters the Cryptocurrency Arena
October 26, 2021 | Blogs
In our previous articles, we have considered various reporting and tax implications associated with ...
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ACED Out of the Parking Lot? Proposed Limits to Use of DAFs
October 21, 2021 | Blogs
In June, Senators Charles Grassley and Angus King introduced the Accelerating Charitable Efforts Act...
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Tax Distributions for Pass-Through Entity Owners
October 14, 2021 | Blogs
Tax distributions provided for in a shareholder agreement of an S Corporation or in an operating agr...
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Ohio Tax Talk: Ohio’s Bite of Apple Turns Out To Be Sour
October 12, 2021 | Blogs
With a market cap of $2.4 trillion and revenue of $275 billion in 2020, Apple, Inc. (“Apple”) is...
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Ohio Tax Talk: Lessons From Apple Commercial Activity Audit
October 7, 2021 | Blogs
This article was originally published in Law360 Tax Authority. With a market cap of $2.4 trillion a...
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Maximizing the Section 1202 Gain Exclusion Amount
October 7, 2021 | Blogs
Planning for an investment home run – increasing the standard Section 1202 $10 million gain exclus...
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A SPAC Merger Primer for Holders of Qualified Small Business Stock
September 30, 2021 | Blogs
The number of private companies electing to go public through a transaction (referred to in this art...
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Transfers “At Death” of Qualified Small Business Stock
September 29, 2021 | Blogs
This article addresses the consequences of “transfers at death” of qualified small business stoc...
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Fraud – Continuing to Pull Back the Curtain on Federal Relief Abuses
September 27, 2021 | Blogs
On August 31, 2021, the Pandemic Response Accountability Committee (PRAC) released its report detail...
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Congress Proposes Legislation Limiting Section 1202’s Gain Exclusion
September 16, 2021 | Blogs
When Congress enacted Section 1202, it noted that the gain exclusion was intended to “encourag...
