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    A close-up view of a clock showing the time approaching midnight.
    Special Timing Rule

    April 29, 2019 | Blogs

    Are You Withholding Too Much on Nonqualified Deferred Compensation? If you have a nonqualified defer...


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    gavel atop a document titled "tax law"
    Kentucky Supreme Court Rules in Favor of Frost Brown Todd Tax Case

    April 19, 2019 | Blogs

    Kentucky taxpayers now have access to the state’s Department of Revenue (DOR) tax rulings. The cas...


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    Government KY State Capitol
    Unitary is Alive and Kicking in The Commonwealth

    April 12, 2019 | Blogs

    As a part of the generational legislation on Kentucky tax passed last April via 2018 HB 486, the Gen...


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    "$100"
    COBRA Noncompliance can be Costly

    April 12, 2019 | Blogs

    Now is a good time for employers to review their COBRA procedures or check with their COBRA vendors ...

  • A waving flag of West Virginia with the state seal in the center.
    A Brief History of West Virginia Sales and Use Tax Nexus

    April 8, 2019 | Blogs

    This article was originally published in Tax Notes. Since the U.S. Supreme Court’s Quill[1] decisi...

  • gavel atop a document titled "tax law"
    The Choice of Entity Decision for VC Financed Start-ups

    April 3, 2019 | Qualified Small Business Stock (QSBS)

    I recently published an article focusing on the choice of entity decision for main street businesses...


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    A hand pointing to a stock market graph on a digital screen indicating financial analysis.
    The IRS Backtracks (Again!) on Retiree Lump-Sum Windows

    April 3, 2019 | Blogs

    On March 7, 2019, the IRS issued Notice 2019-18, which walked back its prohibition on offering retir...

  • A person is looking through a pair of orange binoculars against a blue background with a subtle pattern.
    Planning Beyond the Buy-Sell – Ownership Structure Considerations for Closely Held Business Owners

    March 29, 2019 | Blogs

    Most closely held business owners recognize that a properly drafted and current buy-sell agreement ...

  • Stack of papers in front of computer
    Anatomy of an Employee Stock Ownership Plan (ESOP)

    March 10, 2019 | Publications

    What is an employee stock ownership plan (ESOP)?  An ESOP is a means of providing an identity of in...


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    gavel atop a document titled "tax law"
    The Importance of Regulations in Tax Law, Especially After Kentucky’s Recent Tax Reform – Part 1

    February 2, 2019 | Blogs

    The importance of regulations in the world of tax is often overlooked, but in many cases, regulation...

  • Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
    Revisiting the Choice of Entity Decision for the Closely Held Business

    January 2, 2019 | Qualified Small Business Stock (QSBS)

    During the past year, numerous articles have summarized and analyzed the changes made by the Tax Cut...


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    A calculator and pen rest on a sheet of paper with printed financial graphs and data.
    SEC Liberalizes Rules for Private Company Equity Compensation

    August 30, 2018 | Blogs

    Equity compensation (including options to purchase stock or LLC units, restricted stock or units, ...