Tax Law Defined™ Blog
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Navigating Section 1202’s Redemption (Anti-churning) Rules
March 10, 2023 | Blogs
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
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Initial IRS Guidance on Two Energy Investment Tax Bonus Credits
March 8, 2023 | Blogs
On February 13, 2023, the U.S. Treasury Department, together with the U.S. Department of Energy (DOE...
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Tax Avoidance vs. Tax Evasion
March 8, 2023 | Blogs
Many CPAs and lawyers do not know the difference between conduct that is tax avoidance versus conduc...
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Indiana Enacts SALT Deduction Cap Workaround
March 7, 2023 | Blogs
The Indiana General Assembly unanimously passed its first enacted law of the 2023 legislative sessio...
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Think Twice Before Agreeing to Contribute to a Multiemployer Pension Plan, Especially if It Is Not a...
March 1, 2023 | Blogs
This article was republished in the Employee Relations Law Journal. Many union employers agree to co...
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Ohio Tax Talk: Amnesty Or Voluntary Disclosure?
February 28, 2023 | Blogs
This article was originally published in Law360’s Expert Analysis. On Jan. 6, Ohio Gov. Mike D...
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Proposed Phase Out of Kentucky’s Bourbon Barrel Tax
February 24, 2023 | Blogs
As discussed at length in our prior article, Kentucky has been toying with the idea of eliminating o...
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Important Proposed Changes in IRA Distribution Rules for “10-Year Payout” Beneficiaries
February 24, 2023 | Blogs
This article was republished in the Employee Relations Law Journal. If tax regulations proposed by t...
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SECURE 2.0 for 401(k) and 403(b) Plans – What’s New and When’s it Effective?
February 7, 2023 | Publications
While some of us were busy with holiday celebrations and planning for the new year, Congress passed ...
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Kentucky Reclassification of Pipelines for PSC Tax?
January 30, 2023 | Blogs
It’s property tax time again, and in the Commonwealth, the Kentucky Department of Revenue (the “...
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Kentucky Tax Bills Kicking Off the 2023 Legislative Session
January 23, 2023 | Blogs
Kentucky saw significant movement towards tax reform during the 2022 regular legislative session. Wh...
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Opening a Distillery: Formula and Label Approval
January 4, 2023 | Blogs
In the first article of our Distillery Start-Up and Compliance series, we focused on giving distille...