Tax Law Defined™ Blog
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17 Ways to Avoid or Reduce Multiemployer Pension Plan Withdrawal LiabilityMarch 28, 2018 | Blogs
A multiemployer/union benefit plan is a plan that two or more employers contribute to under the te...
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Employers: Prepare to Address Disability Claims Under all Types of Benefit Plans Differently, Effective April 1, 2018March 22, 2018 | Blogs
Beginning April 1, 2018, employers will need to be prepared to address Department of Labor (DOL) f...
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What Service Businesses Qualify for IRC §§ 199A’s or 1202’s Benefits?March 12, 2018 | Qualified Small Business Stock (QSBS)
The 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”) ushered in several benefits for C corporatio...
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How New IRC § 1061 Impacts Carried InterestsFebruary 26, 2018 | Blogs
During the past decade, the White House, Congress and the IRS have threatened on numerous occasions ...
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Make Submissions Now for Ohio’s New Opportunity Zone ProgramFebruary 23, 2018 | Blogs
The Tax Cuts and Jobs Act of 2017 created a new community development program that provides capita...
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Impact of Case Regarding Taxes Paid to Localities in Other StatesFebruary 5, 2018 | Blogs
This article was originally published in Tax Notes. In the recent case of Matkovich v. CSX Transport...
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Maximizing the IRC § 199A DeductionFebruary 5, 2018 | Blogs
Taxpayers who qualify for the IRC § 199A deduction (the “Deduction”) will be one of the...
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The 21% Corporate Tax Rate Breathes New Life Into IRC § 1202January 22, 2018 | Qualified Small Business Stock (QSBS)
In the aftermath of the 1986 tax act and the introduction of LLCs, pass-through entities (LLC and S ...
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Navigating the New IRS Partnership (LLC) Audit RulesDecember 21, 2017 | Publications
New laws governing IRS partnership audits (the “New Audit Rules”) were enacted during 2015 and a...
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Impact on Employers of Presidential Executive Orders Regarding Affordable Care ActOctober 18, 2017 | Blogs
October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive o...
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The Hardship of Administering 401(k) Plan Hardship WithdrawalsAugust 3, 2017 | Blogs
The administration of hardship distributions can be one of the most significant burdens employers ...
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Supreme Court rules that pension plans of church-related hospitals may be church plans exempt from ERISAJuly 31, 2017 | Blogs
Unanimous decision turns on reading of the language of the statute.