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  • energy facility oil and gas tanks
    Impact of Case Regarding Taxes Paid to Localities in Other States

    February 5, 2018 | Blogs

    This article was originally published in Tax Notes. In the recent case of Matkovich v. CSX Transport...

  • Finger drawing growth on a bar graph
    Maximizing the IRC § 199A Deduction

    February 5, 2018 | Blogs

    Taxpayers who qualify for the IRC § 199A deduction (the “Deduction”) will be one of the...

  • Signed document and notary
    The 21% Corporate Tax Rate Breathes New Life Into IRC § 1202

    January 22, 2018 | Qualified Small Business Stock (QSBS)

    In the aftermath of the 1986 tax act and the introduction of LLCs, pass-through entities (LLC and S ...


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    "1040 Form, IRS Tax Audit"
    Navigating the New IRS Partnership (LLC) Audit Rules

    December 21, 2017 | Publications

    New laws governing IRS partnership audits (the “New Audit Rules”) were enacted during 2015 and a...


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    A wooden gavel rests beside a stethoscope, symbolizing the intersection of law and healthcare.
    Impact on Employers of Presidential Executive Orders Regarding Affordable Care Act

    October 18, 2017 | Blogs

    October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive o...

  • "Employee Benefits"
    The Hardship of Administering 401(k) Plan Hardship Withdrawals

    August 3, 2017 | Blogs

    The administration of hardship distributions can be one of the most significant burdens employers ...

  • A hand is placing coins into a glass jar labeled "PENSION" on a table.
    Supreme Court rules that pension plans of church-related hospitals may be church plans exempt from ERISA

    July 31, 2017 | Blogs

    Unanimous decision turns on reading of the language of the statute.


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    A close-up of a calendar page shows dates with a pencil pointing to the 31st.
    Are You Ready for 2018 Group Health Plan Open Enrollment?

    July 21, 2017 | Blogs

    Open enrollment for employer-sponsored health and welfare benefits comes every year, usually with ...


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    A person is holding a cardboard sign with the word "union" written on it in black marker.
    Union Pension Plan Participation Can Create Massive Unexpected Liabilities

    July 6, 2017 | Blogs

    When a participating employer stops contributing to, or stops having a bargaining agreement obligati...


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    A close-up view of a clock showing the time approaching midnight.
    DOL Edges Toward Delay on Expanded Fiduciary/Conflict of Interest Rules

    March 21, 2017 | Blogs

    Financial institutions and investment advisors have little certainty about compliance timing.


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    Colorful ropes are intertwined, converging at a central knot against a grey background.
    ACA Nondiscrimination Casts Wide Net, But Portion Has Been Enjoined

    March 7, 2017 | Blogs

    The Department of Health and Human Services (HHS) released final regulations on Section 1557 of the ...


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    A red megaphone is held close to a person's ear against a green background.
    ACA Compliance Alert: “Opt-Out Payments” to Employees Who Decline Employer Health Coverage

    November 9, 2016 | Blogs

    Payments under an Opt-Out Arrangement are included in the Health Coverage Affordability Calculatio...