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  • A piece of paper with the word "TRUST" torn into two parts.
    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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    A gold piggy bank is being squeezed by a carpenter's vise with wooden handles.
    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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    A red car is speeding down a road, with a blurred background indicating high speed and motion.
    Navigating the thorny tax issues triggered by the issuance of restricted stock in a rollover transaction

    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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    A person is reviewing a document with a pen in hand, ready to write or make annotations.
    The SECURE Act – Federal Retirement Enhancement Act May Soon Require Complete Restructuring of Inherited IRA Planning

    July 9, 2019 | Blogs

    On May 23, 2019, the U.S. House of Representatives passed the “Setting Every Community Up for Reti...

  • Change hand written in sand
    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 ...

  • A question mark made of dollar bills stands on a wooden surface against a blue background.
    New Regulations Provide Clarity About “Specified Service Trade or Business” Categories Under Section 199A

    June 17, 2019 | Blogs

    Under IRC § 199A, some businesses that are not C corporations can claim an income tax deduction equ...

  • Uncover the Benefits
    2019 Update – How to Deal with Section 1061’s Three Year Holding Period Requirement for Carried Interests

    June 14, 2019 | Blogs

    Hedge fund, private equity and real estate professionals value the carried interest because it allow...


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    A group of individuals are collaborating over a table scattered with papers, sticky notes, and design materials.
    IRS Opens Determination Letter Program for Cash Balance Plans, Pension Equity Plans, and Certain Merged Plans

    June 7, 2019 | Blogs

    In 2017, the IRS eliminated the ability of sponsors of individually-designed qualified retirement pl...

  • "$100"
    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...

  • A close-up of a blue glass-clad building facade showing the pattern of windows and a protruding architectural feature.
    A Taxpayer’s Consumer Guide to “Substantial Authority” Tax Opinions

    May 24, 2019 | Qualified Small Business Stock (QSBS)

    Why are tax opinions especially relevant today? Recent changes in the tax laws have left taxpayers a...

  • gavel atop a document titled "tax law"
    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 Statehouse
    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...