Tax Law Defined™ Blog
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How Section 1202’s $50 Million Aggregate Gross Assets Limitation Works
March 17, 2021 | Blogs
During the past several years, there has been a marked increase across the country in the use of C c...
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IRS Finalizes Its Section 1061 Carried Interest Regulations
March 10, 2021 | Blogs
On January 13, 2021, the IRS posted final Treasury Regulations for Section 1061 of the Internal Reve...
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Dealing With Section 1061’s Three Year Holding Period Requirement for Carried Interests
March 10, 2021 | Blogs
Hedge fund, private equity and real estate professionals are often compensated through the grant of ...
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New Mandatory Electronic Filing in Kentucky – Benefit or Burden?
March 5, 2021 | Blogs
In the wake of the COVID-19 pandemic, many businesses and government agencies have made changes to a...
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Can Convertible Debt or SAFEs Qualify as QSBS for Section 1202’s Gain Exclusion?
February 22, 2021 | Blogs
Only the issuance of “stock” triggers the running of Section 1202’s five-year hold...
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Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSB...
February 19, 2021 | Blogs
Many M&A transactions are structured to include a rollover of some percentage of the target comp...
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Employer Receives a Multiemployer (Union) Pension Plan Withdrawal Liability Assessment – What ...
February 12, 2021 | Blogs
This blog post summarizes the steps an employer must take if it wants to appeal an assessment of wit...
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“You’re Gonna Miss Me When I’m Gone:” Missing Participants – Employer Reti...
February 11, 2021 | Blogs
Pension plan and 401(k) plan fiduciaries, including employers who are the plan administrators under ...
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Ohio Tax Talk: Don’t Miss the Ohio Business Income Deduction
February 11, 2021 | Blogs
It’s that special time of year again, tax season. When it comes to filing income taxes, many taxpa...
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Ransomware and Bitcoin – Tax Troubles?
February 10, 2021 | Blogs
Published reports suggest that many businesses, including HBO, Xerox, Garmin, ExecuPharm and several...
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Best Practices for Fiduciary Review of ESOP Valuations
February 4, 2021 | Publications
The valuation of a private company’s stock is central to the operation of an employee stock owners...
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New Year, New Rules: A Look at Recent and Critical Tax Changes for Nonprofits and IRS Enforcement Pr...
February 4, 2021 | Blogs
To say that 2020 was a year that brought about many changes would be an understatement, and many pan...