Tax Law Defined™ Blog
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How New IRC § 1061 Impacts Carried InterestsFebruary 26, 2018 | Blogs
During the past decade, the White House, Congress and the IRS have threatened on numerous occasions ...
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Make Submissions Now for Ohio’s New Opportunity Zone ProgramFebruary 23, 2018 | Blogs
The Tax Cuts and Jobs Act of 2017 created a new community development program that provides capita...
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Impact of Case Regarding Taxes Paid to Localities in Other StatesFebruary 5, 2018 | Blogs
This article was originally published in Tax Notes. In the recent case of Matkovich v. CSX Transport...
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Maximizing the IRC § 199A DeductionFebruary 5, 2018 | Blogs
Taxpayers who qualify for the IRC § 199A deduction (the “Deduction”) will be one of the...
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The 21% Corporate Tax Rate Breathes New Life Into IRC § 1202January 22, 2018 | Qualified Small Business Stock (QSBS)
In the aftermath of the 1986 tax act and the introduction of LLCs, pass-through entities (LLC and S ...
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Navigating the New IRS Partnership (LLC) Audit RulesDecember 21, 2017 | Publications
New laws governing IRS partnership audits (the “New Audit Rules”) were enacted during 2015 and a...
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Impact on Employers of Presidential Executive Orders Regarding Affordable Care ActOctober 18, 2017 | Blogs
October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive o...
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The Hardship of Administering 401(k) Plan Hardship WithdrawalsAugust 3, 2017 | Blogs
The administration of hardship distributions can be one of the most significant burdens employers ...
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Supreme Court rules that pension plans of church-related hospitals may be church plans exempt from ERISAJuly 31, 2017 | Blogs
Unanimous decision turns on reading of the language of the statute.
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Are You Ready for 2018 Group Health Plan Open Enrollment?July 21, 2017 | Blogs
Open enrollment for employer-sponsored health and welfare benefits comes every year, usually with ...
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Union Pension Plan Participation Can Create Massive Unexpected LiabilitiesJuly 6, 2017 | Blogs
When a participating employer stops contributing to, or stops having a bargaining agreement obligati...
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DOL Edges Toward Delay on Expanded Fiduciary/Conflict of Interest RulesMarch 21, 2017 | Blogs
Financial institutions and investment advisors have little certainty about compliance timing.