May 22, 2025 | Presidential Administration Impacts

On May 13, the House Ways and Means Committee voted to approve a $3.8 trillion tax bill that would m...

April 21, 2025 | Qualified Small Business Stock (QSBS)

*This article is part of a series addressing entity decision and planning issues related to qualifie...

April 7, 2025 | Blogs

The 2017 Tax Cuts and Jobs Act (the “TCJA”) brought significant changes to the federal estate an...

April 1, 2025 | Blogs

Kentucky’s gold bullion sales tax exemption was (arguably) enacted under H.B. 8 in the General Ass...

March 18, 2025 | Qualified Small Business Stock (QSBS)

*This article was updated on March 20, 2025.  Section 1202 provides for a substantial exclusion of ...

February 13, 2025 | Publications

Is the Kentucky General Assembly’s population-based statutory structure for permitting a city to i...

February 5, 2025 | Blogs

On November 7, 2024, the IRS introduced new Form 15620 (Section 83(b) Election) that a taxpayer may ...

February 4, 2025 | Publications

There have been a number of legal developments in recent months, from newly passed laws to recent co...

January 29, 2025 | Tax Law Defined™ Blog

Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...

December 10, 2024 | Qualified Small Business Stock (QSBS)

Many owners operating their businesses through limited liability companies (LLCs) and limited partne...