Tax Law Defined™ Blog
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Special Timing RuleApril 29, 2019 | Blogs
Are You Withholding Too Much on Nonqualified Deferred Compensation? If you have a nonqualified defer...
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Kentucky Supreme Court Rules in Favor of Frost Brown Todd Tax CaseApril 19, 2019 | Blogs
Kentucky taxpayers now have access to the state’s Department of Revenue (DOR) tax rulings. The cas...
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Unitary is Alive and Kicking in The CommonwealthApril 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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COBRA Noncompliance can be CostlyApril 12, 2019 | Blogs
Now is a good time for employers to review their COBRA procedures or check with their COBRA vendors ...
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A Brief History of West Virginia Sales and Use Tax NexusApril 8, 2019 | Blogs
This article was originally published in Tax Notes. Since the U.S. Supreme Court’s Quill[1] decisi...
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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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The IRS Backtracks (Again!) on Retiree Lump-Sum WindowsApril 3, 2019 | Blogs
On March 7, 2019, the IRS issued Notice 2019-18, which walked back its prohibition on offering retir...
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Planning Beyond the Buy-Sell – Ownership Structure Considerations for Closely Held Business OwnersMarch 29, 2019 | Blogs
Most closely held business owners recognize that a properly drafted and current buy-sell agreement ...
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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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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...
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Revisiting the Choice of Entity Decision for the Closely Held BusinessJanuary 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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SEC Liberalizes Rules for Private Company Equity CompensationAugust 30, 2018 | Blogs
Equity compensation (including options to purchase stock or LLC units, restricted stock or units, ...