Tax Law Defined™ Blog
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I’ve Got Trust Issues – Are Nonresident Trusts the New Nexus Fight?
September 30, 2019 | Blogs
Nexus is nearly an impossible concept to grasp in most state and local tax (SALT) contexts as states...
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Request Annual Estimate of Multiemployer Pension Plan Withdrawal Liability
July 16, 2019 | Blogs
An employer which participates in an underfunded multiemployer pension plan should request an estima...
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Navigating the thorny tax issues triggered by the issuance of restricted stock in a rollover transac...
July 16, 2019 | Publications
It isn’t unusual for shareholders holding vested stock in their target company to roll the sto...
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The SECURE Act – Federal Retirement Enhancement Act May Soon Require Complete Restructuring of Inh...
July 9, 2019 | Blogs
On May 23, 2019, the U.S. House of Representatives passed the “Setting Every Community Up for Reti...
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Kentucky’s 2019 Updates to the Tax Code
July 3, 2019 | Blogs
Kentucky’s 2018 Regular Session of the General Assembly brought sweeping changes to the state’s ...
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New Regulations Provide Clarity About “Specified Service Trade or Business” Categories Under Sec...
June 17, 2019 | Blogs
Under IRC § 199A, some businesses that are not C corporations can claim an income tax deduction equ...
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2019 Update – How to Deal with Section 1061’s Three Year Holding Period Requirement for Carr...
June 14, 2019 | Blogs
Hedge fund, private equity and real estate professionals value the carried interest because it allow...
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IRS Opens Determination Letter Program for Cash Balance Plans, Pension Equity Plans, and Certain Mer...
June 7, 2019 | Blogs
In 2017, the IRS eliminated the ability of sponsors of individually-designed qualified retirement pl...
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A Break from Tradition: Trust Planning for Wealthy Blended Families
May 30, 2019 | Blogs
Despite being separate and distinct from “family law,” estate planning techniques and strategies...
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A Taxpayer’s Consumer Guide to “Substantial Authority” Tax Opinions
May 24, 2019 | Blogs
Why are tax opinions especially relevant today? Recent changes in the tax laws have left taxpayers a...
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Kentucky Issues New Tax Regulations – Part 2
May 22, 2019 | Blogs
The Importance of Tax Regulations and its Critical Role After Kentucky’s Recent Tax Reform As ...
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Kentucky Tax Reform – Big Changes for the Business Community
May 22, 2019 | Blogs
Kentucky legislative sessions are always full of twists, turns, and surprises. The 2018 Regular Sess...
