Tax Law Defined® Blog
Frost Brown Todd’s (FBT’s) tax-related blog serves as a practical resource on all things tax – from federal, state and local taxes to more nuanced areas like LLCs, succession planning, employee benefits, estates, incentives and regulated industries taxes. Our authors cover topics pertaining to corporations, employers, individuals, family-owned business, as well as those working in regulated industries, such as manufacturing, logistics, alcohol, tobacco and equine, that are subject to specific tax laws.
Recent Blog Posts
Conversions, Reorganizations, Recapitalizations, Exchanges and Stock Splits Involving Qualified Smal...
May 30, 2023
Watt’s Up, Manufacturers? How to Maximize Tax Savings with Critical Minerals and Battery Compo...
May 17, 2023
Important Alert for 401(k) and 403(b) Plans that Do Not Allow Participants to Make Roth Contribution...
May 1, 2023
And They’re Off! Kentucky’s Annual Real Property Tax Appeals Season Begins the First Week of May
March 29, 2023
Kentucky Legislation Creates New Property Tax Valuation Method for Affordable Multifamily Properties
March 24, 2023
Think Twice Before Agreeing to Contribute to a Multiemployer Pension Plan, Especially if It Is Not a...
March 1, 2023
Important Proposed Changes in IRA Distribution Rules for “10-Year Payout” Beneficiaries
February 24, 2023
Finally, Some Clarity and a Big Win for Kentucky Manufacturers on Taxability of Supplies v. Repair, ...
December 16, 2022
What’s Next? The Individual Income Tax. Part Three – On Tax Policy, Is the Kentucky Governor Out...
September 28, 2022
The Governor’s Impact on Motor Vehicle and Fuel Taxes. Part Two – On Tax Policy, Is the Kentucky...
September 16, 2022
What are the Governor’s Powers? Part One – On Tax Policy, Is the Kentucky Governor Out Ahead of ...
September 9, 2022
Is a Tennessee Domestic Asset Protection Trust (aka a Tennessee Investment Services Trust) Right for...
September 8, 2022
Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business S...
May 13, 2022
Opportunity Zone Reform: The Opportunity Zones Transparency, Extension, and Improvement Act
April 20, 2022
Major Moment for Kentucky Manufacturers as Supreme Court Determines the Taxability of Machinery, Equ...
March 8, 2022
How Corporations May Run Afoul of the Accumulated Earnings Tax – A Section 1202 Planning Brief
February 16, 2022
Section 1202 Planning: When Might the Assignment of Income Doctrine Apply to a Gift of QSBS?
January 26, 2022
Planning to File a Refund Claim for Kentucky Property Taxes? Take Note of These Administrative Posit...
January 24, 2022
DOL Refines Its Position Regarding Private Equity in 401(k) Plans | Fiduciary Focus Series
January 20, 2022
Revisions to Statute Governing Centralized Municipal Business Tax Collections to Take Effect for Tax...
January 7, 2022
Barrel of SALT Benefits & Incentives for the Bourbon, Beer and Other Alcoholic Beverages Indust...
December 14, 2021
The Long and Winding Road: The DOL’s Proposed Rule on ESG Factors and the Exercise of Shareholder ...
October 27, 2021
Between the Hashes: Developments in State Taxation and Incentives for Cryptomining
September 13, 2021
Claiming an Ordinary Loss Under Section 1244 for an Investment in a Failed Start-up
September 3, 2021
The Role of the Business Purpose Doctrine in Transaction Planning Involving Qualified Small Business...
September 3, 2021
You May Look, But You Can’t Pay – Structuring Payment Transactions for Online Marketplaces Under...
June 16, 2021
How State Pollution Control Tax Exemptions Can Help Businesses Transition Under New Biden Environmen...
June 12, 2021
Burning Questions for the Tobacco Product Industry as it Deals with Increased and Evolving Tax, Regu...
June 6, 2021
Kentucky Tax Talk: General Assembly Makes Strides to Assist Businesses During the 2021 Legislative S...
June 1, 2021
New DOL Rule Withdraws Trump-era Employee v. Independent Contractor Test in Favor of Historic Seven-...
May 14, 2021
Federal Government to Make Contributions to Union Pension Plans (and other Pension Provisions in the...
May 11, 2021
DOL Issues Model COBRA Notices Related to Premium Subsidies and Extended Election Period Required by...
May 3, 2021
When and Where Can I Sign My Will With “Remote Witnessing”? [Estate Planning Lessons Learned Fro...
April 16, 2021
New IRS Private Letter Ruling Helps Define the Scope of Proscribed Excluded Activities Under Section...
April 15, 2021
Dealing With Section 1061’s Three Year Holding Period Requirement for Carried Interests
March 10, 2021
Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSB...
February 19, 2021
Employer Receives a Multiemployer (Union) Pension Plan Withdrawal Liability Assessment – What ...
February 12, 2021
New Year, New Rules: A Look at Recent and Critical Tax Changes for Nonprofits and IRS Enforcement Pr...
February 4, 2021
Advanced Notice – COVID-Related Revenue Losses Further Incentivize States to Roll Out New Transfer...
January 28, 2021
Dealing With the Rollover of the Management Team’s Equity and Equity Rights in a Sale Transact...
January 27, 2021
Not COVID Friendly – Kentucky Disallowing Deductions for Expenses Covered by PPP Loans
January 22, 2021
Ohio Rolls Out the Transformational Mixed Use Development Insurance Premium Tax Credit
January 19, 2021
Employee Retention Tax Credit Expanded and Extended by New COVID-19 Stimulus: Does Your Business Qua...
January 15, 2021
What’s in the Longest Bill Congress Has Ever Passed? Employee Benefits Provisions in the Consolid...
January 13, 2021
Transparency Enters A New Stage – Defense Act Anti-Laundering Provisions Now in Place
January 5, 2021
West Virginia Supreme Court Decision Presents Sales Tax Refund Opportunities for Natural Resources C...
November 19, 2020
Sun Capital Won This One, But Pension Plan Withdrawal Liability Still Presents a “Risky Gambit” ...
November 18, 2020
IRS Provides Guidance on Long-Term, Part-Time Employees in 401(k) Plans, Qualified Birth and Adoptio...
October 2, 2020
Power Play – Emergence of Solar and Other Advancements in Energy Technologies May Light Up Old...
September 18, 2020
What Was Old is New Again: Executive Order Reinstates Kentucky Board of Tax Appeals and Potential Bo...
September 4, 2020
IRS Provides Guidance on 2020 Waiver of Retirement Plan Required Minimum Distributions
August 13, 2020
Need to Change Safe Harbor Contributions in Your Safe Harbor 401(k) Plan During 2020? Timing is Ever...
August 13, 2020
DOL Reinstates Five-Part Test for Fiduciary Investment Advice | Fiduciary Focus Series
August 3, 2020
Department of Labor Guidance Opens New Opportunities for Participant-Directed Investment in Private ...
July 22, 2020
Eight Reasons to Have an Investment Policy Statement for Your Retirement Plan | Fiduciary Focus Seri...
July 21, 2020
Congress Considers Additional Support for Tax-Exempt Issuers and State and Local Infrastructure Proj...
July 16, 2020
Making the Most on the Sale of Your Business – An Owner’s Tax Considerations on Earnouts
June 29, 2020
DOL and IRS issue COVID-19 Benefit Plan Rules, COBRA Deadline Extensions and Updated Model COBRA For...
May 7, 2020
Tax Relief to Combat COVID-19: Don’t exclude your business from relief by choosing the wrong progr...
April 8, 2020
Kentucky Legislature Suspends In-Person Witnessing and Notarization Requirement for Estate Documents
April 7, 2020
The Cares Act: The Affiliation Rules and How They Impact Eligibility Under the Paycheck Protection P...
March 31, 2020
Safe Harbor 401(k) Plans: Changes in the Face of Financial Uncertainty | Fiduciary Focus Series
March 24, 2020
Are your Advance Care Directives Up to Date in the Era of COVID-19? Seven Questions to Ask Yourself
March 23, 2020
Unemployment Insurance Rules Revised to Accommodate Employers and Employees Affected by COVID-19
March 23, 2020
Using Qualified Disaster Relief and Employer-Assisted Charities to Aid Employees Impacted by Financi...
March 2, 2020
Will 2020 be the year of clean-up tax legislation, and crack-down enforcement in Kentucky?
February 21, 2020
Private Equity and Venture Capital Fund Investment in Qualified Small Business Stock (QSBS) – A Gu...
February 17, 2020
Advanced Planning for Section 1061’s Three-Year Capital Gains Holding Period of Carried Intere...
November 21, 2019
DOL Attempts to Modernize its Electronic Disclosure Rules with New Proposed Safe Harbor
October 31, 2019
You Down with CBD? Yea You Know Me – States Look to Incentivize and Tax Growing Hemp Industry
October 2, 2019
Do Not Pass Go. Do Collect $200 – States Quickly Adding Marketplace Facilitator Collection Require...
October 1, 2019
Navigating the thorny tax issues triggered by the issuance of restricted stock in a rollover transac...
July 16, 2019
The SECURE Act – Federal Retirement Enhancement Act May Soon Require Complete Restructuring of Inh...
July 9, 2019
New Regulations Provide Clarity About “Specified Service Trade or Business” Categories Under Sec...
June 17, 2019
2019 Update – How to Deal with Section 1061’s Three Year Holding Period Requirement for Carr...
June 14, 2019
IRS Opens Determination Letter Program for Cash Balance Plans, Pension Equity Plans, and Certain Mer...
June 7, 2019
Planning Beyond the Buy-Sell – Ownership Structure Considerations for Closely Held Business Owners
March 29, 2019
