Tax Law Defined™ Blog
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Protecting Kentucky Taxpayer Rights Is TrendingOctober 30, 2019 | Blogs
Introduction Tax legislation enacted this Spring and last in Kentucky is but the latest enhancement ...
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IRS Finalizes Regulations on 401(k) Plan Hardship WithdrawalsOctober 23, 2019 | Blogs
On September 23, 2019, the IRS issued final regulations regarding hardship withdrawals from 401(k) P...
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Taxes and the Kentucky Gubernatorial RaceOctober 23, 2019 | Blogs
Last year was the year of significant tax reform in Kentucky, and 2019 is the year of clean-up (with...
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Unintended Consequences of Recent Coal Severance Tax LegislationOctober 7, 2019 | Blogs
This article was originally published in Tax Notes. On March 27 Gov. Jim Justice (R) signed two bill...
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You Down with CBD? Yea You Know Me – States Look to Incentivize and Tax Growing Hemp IndustryOctober 2, 2019 | Blogs
Planting the Seed – How the Hemp Industry Began to Bloom Few products have ever taken the market b...
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Do Not Pass Go. Do Collect $200 – States Quickly Adding Marketplace Facilitator Collection Require...October 1, 2019 | Blogs
A lot has changed in the state and local tax world after the 2018 Wayfair[1] decision which finally ...
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I’ve Got Trust Issues – Are Nonresident Trusts the New Nexus Fight?September 30, 2019 | Blogs
Nexus is nearly an impossible concept to grasp in most state and local tax (SALT) contexts as states...
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Request Annual Estimate of Multiemployer Pension Plan Withdrawal LiabilityJuly 16, 2019 | Blogs
An employer which participates in an underfunded multiemployer pension plan should request an estima...
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Navigating the thorny tax issues triggered by the issuance of restricted stock in a rollover transac...July 16, 2019 | Publications
It isn’t unusual for shareholders holding vested stock in their target company to roll the sto...
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The SECURE Act – Federal Retirement Enhancement Act May Soon Require Complete Restructuring of Inh...July 9, 2019 | Blogs
On May 23, 2019, the U.S. House of Representatives passed the “Setting Every Community Up for Reti...
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Kentucky’s 2019 Updates to the Tax CodeJuly 3, 2019 | Blogs
Kentucky’s 2018 Regular Session of the General Assembly brought sweeping changes to the state’s ...
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New Regulations Provide Clarity About “Specified Service Trade or Business” Categories Under Sec...June 17, 2019 | Blogs
Under IRC § 199A, some businesses that are not C corporations can claim an income tax deduction equ...