Tax Law Defined™ Blog
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2019 Update – How to Deal with Section 1061’s Three Year Holding Period Requirement for Carr...June 14, 2019 | Blogs
Hedge fund, private equity and real estate professionals value the carried interest because it allow...
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IRS Opens Determination Letter Program for Cash Balance Plans, Pension Equity Plans, and Certain Mer...June 7, 2019 | Blogs
In 2017, the IRS eliminated the ability of sponsors of individually-designed qualified retirement pl...
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A Break from Tradition: Trust Planning for Wealthy Blended FamiliesMay 30, 2019 | Blogs
Despite being separate and distinct from “family law,” estate planning techniques and strategies...
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A Taxpayer’s Consumer Guide to “Substantial Authority” Tax OpinionsMay 24, 2019 | Blogs
Why are tax opinions especially relevant today? Recent changes in the tax laws have left taxpayers a...
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Kentucky Issues New Tax Regulations – Part 2May 22, 2019 | Blogs
The Importance of Tax Regulations and its Critical Role After Kentucky’s Recent Tax Reform As ...
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Kentucky Tax Reform – Big Changes for the Business CommunityMay 22, 2019 | Blogs
Kentucky legislative sessions are always full of twists, turns, and surprises. The 2018 Regular Sess...
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Special Timing RuleApril 29, 2019 | Blogs
Are You Withholding Too Much on Nonqualified Deferred Compensation? If you have a nonqualified defer...
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Kentucky Supreme Court Rules in Favor of Frost Brown Todd Tax Case
April 19, 2019 | Blogs
Kentucky taxpayers now have access to the state’s Department of Revenue (DOR) tax rulings. The cas...
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Unitary is Alive and Kicking in The CommonwealthApril 12, 2019 | Blogs
As a part of the generational legislation on Kentucky tax passed last April via 2018 HB 486, the Gen...
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COBRA Noncompliance can be Costly
April 12, 2019 | Blogs
Now is a good time for employers to review their COBRA procedures or check with their COBRA vendors ...
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A Brief History of West Virginia Sales and Use Tax NexusApril 8, 2019 | Blogs
This article was originally published in Tax Notes. Since the U.S. Supreme Court’s Quill[1] decisi...
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The Choice of Entity Decision for VC Financed Start-ups
April 3, 2019 | Publications
I recently published an article focusing on the choice of entity decision for main street businesses...