Tax Law Defined™ Blog
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New IRS Form Simplifies Section 83(b) Elections: What You Need to Know
February 5, 2025 | Blogs
On November 7, 2024, the IRS introduced new Form 15620 (Section 83(b) Election) that a taxpayer may ...
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Health and Welfare Plan Grab Bag
February 4, 2025 | Publications
There have been a number of legal developments in recent months, from newly passed laws to recent co...
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Finding Suitable Replacement Qualified Small Business Stock (QSBS) – A Section 1045 Primer
January 29, 2025 | Publications
Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...
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Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2
December 10, 2024 | Tax Law Defined™ Blog
Many owners operating their businesses through limited liability companies (LLCs) and limited partne...
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Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 1
December 10, 2024 | Publications
Many owners who operate their business through a limited liability company or limited partnership co...
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Maximizing Renewable Energy Financing with Taxable Municipal Bonds and IRA Credits
December 5, 2024 | Publications
The Inflation Reduction Act of 2022 (IRA) incentivizes investment in clean energy projects by offeri...
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Estate Tax Considerations for Business Succession Planning After Connelly
November 22, 2024 | Blogs
On June 6, 2024, the U.S. Supreme Court issued a unanimous decision in Connelly v. United States reg...
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Long-Awaited Publishing of Kentucky Department of Revenue Administrative Writings – Will They or W...
November 6, 2024 | Blogs
While the 2024 Kentucky Legislative Session was pretty quiet on the tax reform front, there was one ...
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Structuring the Ownership of Qualified Small Business Stock (QSBS) – Is There a Role for Roth IRAs...
October 15, 2024 | Publications
This article considers whether there is a role for a self-directed Roth IRA when structuring the own...
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Navigating Section 1202’s Redemption (Anti-churning) Rules
September 30, 2024 | Blogs
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
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When the Leopard Changes Its Spots: An Employer’s Change in Status Imperils Its Eligible 457(b) Pl...
September 4, 2024 | Publications
Imagine if a minor shift in your organization’s status—something seemingly superficial, like the...
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Dealing with Excess Accumulated Earnings in a Qualified Small Business – A Section 1202 Planning G...
September 4, 2024 | Publications
This article is one in a series of articles and blogs addressing planning issues relating to qualifi...