Tax Law Defined™ Blog
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The IRS Backtracks (Again!) on Retiree Lump-Sum WindowsApril 3, 2019 | Blogs
On March 7, 2019, the IRS issued Notice 2019-18, which walked back its prohibition on offering retir...
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Planning Beyond the Buy-Sell – Ownership Structure Considerations for Closely Held Business OwnersMarch 29, 2019 | Blogs
Most closely held business owners recognize that a properly drafted and current buy-sell agreement ...
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Anatomy of an Employee Stock Ownership Plan (ESOP)March 10, 2019 | Publications
What is an employee stock ownership plan (ESOP)? An ESOP is a means of providing an identity of in...
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The Importance of Regulations in Tax Law, Especially After Kentucky’s Recent Tax Reform – Pa...February 2, 2019 | Blogs
The importance of regulations in the world of tax is often overlooked, but in many cases, regulation...
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Revisiting the Choice of Entity Decision for the Closely Held BusinessJanuary 2, 2019 | Blogs
During the past year, numerous articles have summarized and analyzed the changes made by the Tax Cut...
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SEC Liberalizes Rules for Private Company Equity CompensationAugust 30, 2018 | Blogs
Equity compensation (including options to purchase stock or LLC units, restricted stock or units, ...
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A Roadmap for Obtaining (and not Losing) the Benefits of Section 1202 StockAugust 20, 2018 | Blogs
Under IRC § 1202, 100% of gain on the sale of QSBS acquired after September 27, 2010, is generally ...
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Should Your Estate Plan Be Revised After Tax Reform?July 31, 2018 | Blogs
Tax reform in 2017 increased the exemption against the federal estate tax from about $5,600,000 to...
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Equity Rollovers in M&A Transactions: Tax and Business Planning FundamentalsJuly 26, 2018 | Blogs
During the past decade, private equity investors and other financial buyers (referred to generally...
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Is Kentucky’s Tax Reform Dead On Arrival?July 19, 2018 | Blogs
This article, authored by Frost Brown Todd's Mark Sommer, was originally published in Law360, and ...
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Department of Labor Issues Final Rule Expanding Access to More Affordable Health Insurance for Small...July 16, 2018 | Blogs
Department of Labor (DOL) published its Final Rule, adding the new Section 2510.3-5 to CFR Title 2...
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That’s a Wrap on the West Virginia Film Tax CreditJune 11, 2018 | Blogs
This article was originally published in Tax Notes. In 2008 West Virginia began offering tax credits...