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    Kentucky Statehouse
    A New Governor’s New Tax Ideas

    December 20, 2019 | Blogs

    In our October article, we discussed the 2019 Kentucky gubernatorial candidates’ respective plans ...

  • "1040 Form, IRS Tax Audit"
    Three Tax Exemption Takeaways In Contractor Case

    December 19, 2019 | Blogs

    A recent Ohio Ninth District Court of Appeals’ decision in Karvo Paving Co. v. Testa[1] addressed ...


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    A calculator and a pen lie atop financial documents with numerical data.
    Advanced Planning for Section 1061’s Three-Year Capital Gains Holding Period of Carried Interests

    November 21, 2019 | Blogs

    Revisiting Holding the Carried Interest Through an S Corporation Eighteen months ago, we published a...


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    Piggy bank overflowing with money
    In 2020 You Can Contribute More to Your 401(k) Plan

    November 12, 2019 | Blogs

    401(k) Limits Increased for 2020 On November 6, 2019, the Internal Revenue Service issued the cost o...

  • A pen rests on a financial chart displaying stock market data and trends.
    Section 1202 Qualification Checklist and Planning Pointers

    November 1, 2019 | Qualified Small Business Stock (QSBS)

    A basic checklist of qualification requirements to help business owners and tax professionals consid...


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    Employment Law Concept. Book And Gavel On A Desk.
    DOL Attempts to Modernize its Electronic Disclosure Rules with New Proposed Safe Harbor

    October 31, 2019 | Blogs

    On October 23, 2019, the Department of Labor (DOL) published a proposed rule outlining a new safe ha...

  • Kentucky Statehouse
    Protecting Kentucky Taxpayer Rights Is Trending

    October 30, 2019 | Blogs

    Introduction Tax legislation enacted this Spring and last in Kentucky is but the latest enhancement ...


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    A shattered blue piggy bank with coins scattered around it on a wooden surface.
    IRS Finalizes Regulations on 401(k) Plan Hardship Withdrawals

    October 23, 2019 | Blogs

    On September 23, 2019, the IRS issued final regulations regarding hardship withdrawals from 401(k) P...


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    A depiction of Kentucky's state shape in blue with its seal showing a statesman and a frontiersman shaking hands.
    Taxes and the Kentucky Gubernatorial Race

    October 23, 2019 | Blogs

    Last year was the year of significant tax reform in Kentucky, and 2019 is the year of clean-up (with...

  • Energy Coal Stacker
    Unintended Consequences of Recent Coal Severance Tax Legislation

    October 7, 2019 | Blogs

    This article was originally published in Tax Notes. On March 27 Gov. Jim Justice (R) signed two bill...

  • A droplet of yellow liquid is suspended from a dropper above an open brown bottle.
    You Down with CBD? Yea You Know Me – States Look to Incentivize and Tax Growing Hemp Industry

    October 2, 2019 | Blogs

    Planting the Seed – How the Hemp Industry Began to Bloom Few products have ever taken the market b...

  • A close-up view of a blue calculator with a "TAX+" button prominently displayed.
    Do Not Pass Go. Do Collect $200 – States Quickly Adding Marketplace Facilitator Collection Requirements Will Lead to New Strategies, Complications and Disputes

    October 1, 2019 | Blogs

    A lot has changed in the state and local tax world after the 2018 Wayfair[1] decision which finally ...