Tax Law Defined™ Blog
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401(k) Limits Increased for 2023November 18, 2022 | Publications
On October 21, 2022, the Internal Revenue Service issued the cost-of-living adjustments for contribu...
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Employee Benefit Plan Year-End DeadlinesNovember 14, 2022 | Blogs
Individuals in the employee benefits space are used to dealing with year-end benefit plan amendments...
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Expected Increase to Lifetime Federal Estate Tax Exemption Amount in 2023October 14, 2022 | Blogs
A Brief Recent History of Federal Estate Taxes Prior to the effective date of the Tax Cuts and Jobs ...
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Considerations for Employer Group Health Plans in the Aftermath of DobbsOctober 7, 2022 | Blogs
On June 24, 2022, the U.S. Supreme Court decided in Dobbs v. Jackson Women’s Health Organization t...
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The Intersection Between Equity Compensation Planning and Section 1202October 6, 2022 | Qualified Small Business Stock (QSBS)
There are numerous tax and business issues associated with equity compensation planning for employee...
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Tax Planning Strategies Post-Inflation Reduction Act of 2022September 30, 2022 | Blogs
On August 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (the “Act...
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What’s Next? The Individual Income Tax. Part Three – On Tax Policy, Is the Kentucky Governor Out Ahead of His Skis?September 28, 2022 | Blogs
We continue with our review of executive power and tax changes in part three of this series (check o...
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The Governor’s Impact on Motor Vehicle and Fuel Taxes. Part Two – On Tax Policy, Is the Kentucky Governor Out Ahead of His Skis?September 16, 2022 | Blogs
With the separation of power principle in mind, which we explained in part one of this series, let...
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Kentucky Tax Talk: What’s Next For Bourbon Barrel RevenueSeptember 13, 2022 | Blogs
This article was originally published in Law360’s Tax Authority. There is no greater beast f...
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A Section 1202 Walkthrough: The Qualified Small Business Stock Gain ExclusionSeptember 12, 2022 | Qualified Small Business Stock (QSBS)
Section 1202 allows stockholders to claim a minimum $10 million federal income tax gain exclusion in...
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What are the Governor’s Powers? Part One – On Tax Policy, Is the Kentucky Governor Out Ahead of his Skis?September 9, 2022 | Blogs
The three branches of government—executive, legislative, and judicial—at both the state and fede...
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Is a Tennessee Domestic Asset Protection Trust (aka a Tennessee Investment Services Trust) Right for You ?September 8, 2022 | Blogs
A domestic asset protection trust (a “DAPT”) is a type of irrevocable trust, allowable under sta...