October 15, 2024 | Publications

This article considers whether there is a role for a self-directed Roth IRA when structuring the own...

September 30, 2024 | Blogs

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...

July 22, 2024 | Tax Law Defined™ Blog

Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...

May 16, 2023 | Blogs

The West Virginia Legislature in the 2021 regular session approved H.J.R. 3, the Property Tax Modern...

March 7, 2023 | Blogs

I. Introduction In recent years, the share of energy produced in the United States through solar pho...

October 3, 2022 | Blogs

*Lila Greiner contributed to this article while interning at Frost Brown Todd. Lila is a graduate of...

May 17, 2022 | Blogs

During the past several years, there has been a marked increase across the country in the use of C c...

May 13, 2022 | Blogs

When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...

April 25, 2022 | Blogs

This article was originally published in Tax Notes. The West Virginia Legislature’s 2022 regular s...

April 19, 2022 | Blogs

Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...