Tax Law Defined™ Blog
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You May Look, But You Can’t Pay – Structuring Payment Transactions for Online Marketplaces Under Tennessee’s Marketplace Facilitator RulesJune 16, 2021 | Blogs
On June 1, 2021, the Tennessee Department of Revenue published Letter Ruling # 21-05,[1] providing n...
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What’s in the 86 COBRA Subsidy Q&As Released by the IRS?June 15, 2021 | Publications
On May 18, 2021, the Internal Revenue Service (IRS) released Notice 2021-31 (“Notice”), a set of...
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How State Pollution Control Tax Exemptions Can Help Businesses Transition Under New Biden Environmental ReformJune 12, 2021 | Blogs
While approximately 100 environmental rules and policies were rolled back or altered during the econ...
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Burning Questions for the Tobacco Product Industry as it Deals with Increased and Evolving Tax, Regulation, Registration and Licensing IssuesJune 6, 2021 | Blogs
The tobacco industry has always been complicated from a tax and regulatory standpoint, but recent an...
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Ransomware and Bitcoin – New Proposed Cryptocurrency Reporting RequirementsJune 3, 2021 | Blogs
In our previous article, we discussed the increasing problem of cybersecurity breaches resulting in ...
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Kentucky Tax Talk: General Assembly Makes Strides to Assist Businesses During the 2021 Legislative SessionJune 1, 2021 | Blogs
In our December and February Kentucky Tax Talk articles, we covered what to watch for going into the...
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Ohio Tax Talk: One Company’s Trash Is Another’s Tax ExemptionJune 1, 2021 | Blogs
This article was originally published in Law360 Tax Authority. One company’s garbage is another c...
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Transfer Planning With Qualified Small Business StockMay 21, 2021 | Qualified Small Business Stock (QSBS)
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Temporary Relief for Dependent Care Assistance ProgramsMay 18, 2021 | Blogs
The shutdown of worksites and childcare facilities in 2020 presented many challenges for both employ...
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New DOL Rule Withdraws Trump-era Employee v. Independent Contractor Test in Favor of Historic Seven-Factor TestMay 14, 2021 | Blogs
On May 6, 2021, the U.S. Department of Labor (DOL) issued a final rule that withdraws a Trump-era ap...
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“A Long Time Comin’”: The DOL issues Cybersecurity Guidance | Fiduciary Focus SeriesMay 12, 2021 | Blogs
On April 14, 2021, the U.S. Department of Labor (DOL) issued guidance on cybersecurity for employee ...
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Federal Government to Make Contributions to Union Pension Plans (and other Pension Provisions in the American Rescue Plan Act)May 11, 2021 | Blogs
The American Rescue Plan Act of 2021 (ARPA) was enacted on March 11, 2021. Among its many provisions...