Tax Law Defined™ Blog
-
Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2December 10, 2024 | Tax Law Defined™ Blog
Many owners operating their businesses through limited liability companies (LLCs) and limited partne...
-
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...
-
Maximizing Renewable Energy Financing with Taxable Municipal Bonds and IRA CreditsDecember 5, 2024 | Publications
The Inflation Reduction Act of 2022 (IRA) incentivizes investment in clean energy projects by offeri...
-
Estate Tax Considerations for Business Succession Planning After ConnellyNovember 22, 2024 | Blogs
On June 6, 2024, the U.S. Supreme Court issued a unanimous decision in Connelly v. United States reg...
-
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 ...
-
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...
-
Navigating Section 1202’s Redemption (Anti-churning) RulesSeptember 30, 2024 | Blogs
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
-
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...
-
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...
-
The Kerfuffle Over West Virginia’s Taxation of Streaming ServicesSeptember 1, 2024 | Blogs
In 2021 the West Virginia State Tax Division published a document entitled “Sales and Use Tax for ...
-
Gloves Are Off: The Fight Over Kentucky Tax Amnesty Goes to Round 3August 27, 2024 | Blogs
*This article was originally published in Tax Notes on August 12, 2024. Muhammad Ali may be the most...
-
New Procedure for Valuing Federally Subsidized Rental Property in OhioAugust 12, 2024 | Blogs
Owners of federally subsidized multifamily properties in Ohio are now able to make specific financia...