Tax Law Defined™ Blog
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Ohio Tax Talk: Taxpayer Protection Lessons from the Defender Security DecisionDecember 3, 2020 | Blogs
On Sept. 29, the Supreme Court of Ohio released its decision in Defender Security Co. v. McClain[1] ...
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Supreme Court Hears Oral Arguments on Latest ACA Case
November 30, 2020 | Blogs
On November 10, 2020, the U.S. Supreme Court heard oral arguments (via teleconference) on the latest...
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West Virginia Supreme Court Decision Presents Sales Tax Refund Opportunities for Natural Resources C...
November 19, 2020 | Blogs
In Antero Resources Corporation v. Dale W. Steager, State Tax Commissioner of West Virginia, Case No...
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Sun Capital Won This One, But Pension Plan Withdrawal Liability Still Presents a “Risky Gambit” ...
November 18, 2020 | Blogs
A federal district court recently called investments in private companies that participate in a mult...
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“Tax Attributes” that Protect from Income Taxes as “Property”
November 13, 2020 | Blogs
Many small businesses are structured as pass-through entities for federal income tax purposes.[1] We...
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Section 1202 Tax Planning: Avoid Losing the Gain Exclusion!
October 26, 2020 | Blogs
Beware of Mixing Section 1202’s Version of Oil and Water – S Corporations and QSBS Our Section 1...
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Kentucky Tax Talk: What Appeals Board Reinstatement Means
October 21, 2020 | Blogs
This article was originally published in Law360 Tax Authority. On Aug. 31, Kentucky Gov. Andy Beshe...
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2020: A Year of Uncertainty Resulting in an Ideal Time for Year-End Gifting
October 16, 2020 | Blogs
End of Year Landscape As we approach the end of 2020, several factors in this historic year signal a...
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IRS Provides Guidance on Long-Term, Part-Time Employees in 401(k) Plans, Qualified Birth and Adoptio...
October 2, 2020 | Blogs
In Notice 2020-68 (Notice), the Internal Revenue Service (IRS) provided guidance on several provisio...
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IRS Updates Retirement Plan Tax Notice for Participants
September 25, 2020 | Blogs
The IRS recently updated the tax notice, “Your Rollover Options,” which 401(k) and other qualifi...
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Ohio Tax Talk: Structuring And Defending Drop-Down LLCs
September 21, 2020 | Blogs
This article was originally published in Law360 Tax Authority. The drop-down LLC transaction has be...
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Power Play – Emergence of Solar and Other Advancements in Energy Technologies May Light Up Old...
September 18, 2020 | Blogs
Every state provides several state and local tax exemptions, credits, abatements and incentives for ...
