Tax Law Defined™ Blog
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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...
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Kentucky Tax Talk: What’s On Next Year’s Legislative AgendaDecember 22, 2020 | Blogs
State legislatures, like the rest of us, could never have predicted how 2020 would unfold. Kentucky ...
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Ohio Tax Talk: Taxpayer Protection Lessons from the Defender Security DecisionDecember 3, 2020 | Blogs
On Sept. 29, the Supreme Court of Ohio released its decision in Defender Security Co. v. McClain[1] ...
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Supreme Court Hears Oral Arguments on Latest ACA CaseNovember 30, 2020 | Blogs
On November 10, 2020, the U.S. Supreme Court heard oral arguments (via teleconference) on the latest...
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West Virginia Supreme Court Decision Presents Sales Tax Refund Opportunities for Natural Resources CompaniesNovember 19, 2020 | Blogs
In Antero Resources Corporation v. Dale W. Steager, State Tax Commissioner of West Virginia, Case No...
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Sun Capital Won This One, But Pension Plan Withdrawal Liability Still Presents a “Risky Gambit” to Private Equity FundsNovember 18, 2020 | Blogs
A federal district court recently called investments in private companies that participate in a mult...
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“Tax Attributes” that Protect from Income Taxes as “Property”November 13, 2020 | Blogs
Many small businesses are structured as pass-through entities for federal income tax purposes.[1] We...
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Section 1202 Tax Planning: Avoid Losing the Gain Exclusion!October 26, 2020 | Qualified Small Business Stock (QSBS)
Beware of Mixing Section 1202’s Version of Oil and Water – S Corporations and QSBS Our Section 1...
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Kentucky Tax Talk: What Appeals Board Reinstatement MeansOctober 21, 2020 | Blogs
This article was originally published in Law360 Tax Authority. On Aug. 31, Kentucky Gov. Andy Beshe...
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2020: A Year of Uncertainty Resulting in an Ideal Time for Year-End GiftingOctober 16, 2020 | Blogs
End of Year Landscape As we approach the end of 2020, several factors in this historic year signal a...
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IRS Provides Guidance on Long-Term, Part-Time Employees in 401(k) Plans, Qualified Birth and Adoption Distributions, and In-Service Distributions from Pension and 457(b) PlansOctober 2, 2020 | Blogs
In Notice 2020-68 (Notice), the Internal Revenue Service (IRS) provided guidance on several provisio...
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IRS Updates Retirement Plan Tax Notice for ParticipantsSeptember 25, 2020 | Blogs
The IRS recently updated the tax notice, “Your Rollover Options,” which 401(k) and other qualifi...