Tax Law Defined™ Blog
-
Rollover Equity Transactions 2021January 28, 2021 | Blogs
During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...
-
Advanced Notice – COVID-Related Revenue Losses Further Incentivize States to Roll Out New Transfer...January 28, 2021 | Blogs
Given the projected loss in tax revenue in 2020, and beyond, due to the COVID-19 pandemic, states ar...
-
Dealing With the Rollover of the Management Team’s Equity and Equity Rights in a Sale Transact...January 27, 2021 | Blogs
A typical part of the sale of a business is the rollover of some equity by the target company’...
-
Not COVID Friendly – Kentucky Disallowing Deductions for Expenses Covered by PPP LoansJanuary 22, 2021 | Blogs
When the federal government released its Paycheck Protection Program (PPP) in March 2020 as a part o...
-
Ohio Rolls Out the Transformational Mixed Use Development Insurance Premium Tax CreditJanuary 19, 2021 | Publications
On December 29, 2020, Ohio Governor Mike DeWine signed Senate Bill 39, creating a new tax credit app...
-
Employee Retention Tax Credit Expanded and Extended by New COVID-19 Stimulus: Does Your Business Qua...January 15, 2021 | Blogs
The Coronavirus Aid, Relief and Economic Security (CARES Act), signed into law on March 27, establis...
-
The Ultimate Destination Rule – Keeping Ohio’s CAT in CheckJanuary 15, 2021 | Blogs
Imagine that you are the chief financial officer of an aftermarket automotive parts company named Su...
-
What’s in the Longest Bill Congress Has Ever Passed? Employee Benefits Provisions in the Consolid...January 13, 2021 | Blogs
At 5,593 pages, the Consolidated Appropriations Act, 2021 (“Act”) is the longest bill ever passe...
-
An Outlier? Kentucky DOR’s Trust Nexus PositionsJanuary 11, 2021 | Blogs
Recently, Bloomberg Tax & Accounting released its 2020 Trust Nexus Survey gathering states’ va...
-
West Virginia’s Malleable Approach to Taxation of Natural GasJanuary 11, 2021 | Blogs
This article was originally published in Tax Notes. Since 2015, various natural gas producers have p...
-
Transparency Enters A New Stage – Defense Act Anti-Laundering Provisions Now in PlaceJanuary 5, 2021 | Blogs
President Trump’s recent veto and the subsequent override aside, the National Defense Authorizatio...
-
Tax Considerations for Employee Equity Incentive CompensationJanuary 4, 2021 | Blogs
For companies seeking to attract and retain key employees, there often comes a time when discussions...