Tax Law Defined™ Blog
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Employee Retention Tax Credit Expanded and Extended by New COVID-19 Stimulus: Does Your Business Qua...
January 15, 2021 | Blogs
The Coronavirus Aid, Relief and Economic Security (CARES Act), signed into law on March 27, establis...
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The Ultimate Destination Rule – Keeping Ohio’s CAT in Check
January 15, 2021 | Blogs
*Along with Christopher T. Tassone, Jeremy A. Hayden was a co-author of this article, originally pub...
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What’s in the Longest Bill Congress Has Ever Passed? Employee Benefits Provisions in the Consolid...
January 13, 2021 | Blogs
At 5,593 pages, the Consolidated Appropriations Act, 2021 (“Act”) is the longest bill ever passe...
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An Outlier? Kentucky DOR’s Trust Nexus Positions
January 11, 2021 | Blogs
Recently, Bloomberg Tax & Accounting released its 2020 Trust Nexus Survey gathering states’ va...
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Transparency Enters A New Stage – Defense Act Anti-Laundering Provisions Now in Place
January 5, 2021 | Blogs
President Trump’s recent veto and the subsequent override aside, the National Defense Authorizatio...
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Tax Considerations for Employee Equity Incentive Compensation
January 4, 2021 | Blogs
For companies seeking to attract and retain key employees, there often comes a time when discussions...
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Kentucky Tax Talk: What’s On Next Year’s Legislative Agenda
December 22, 2020 | Blogs
State legislatures, like the rest of us, could never have predicted how 2020 would unfold. Kentucky ...
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Ohio Tax Talk: Taxpayer Protection Lessons from the Defender Security Decision
December 3, 2020 | Blogs
On Sept. 29, the Supreme Court of Ohio released its decision in Defender Security Co. v. McClain[1] ...
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Supreme Court Hears Oral Arguments on Latest ACA Case
November 30, 2020 | Blogs
On November 10, 2020, the U.S. Supreme Court heard oral arguments (via teleconference) on the latest...
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West Virginia Supreme Court Decision Presents Sales Tax Refund Opportunities for Natural Resources C...
November 19, 2020 | Blogs
In Antero Resources Corporation v. Dale W. Steager, State Tax Commissioner of West Virginia, Case No...
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Sun Capital Won This One, But Pension Plan Withdrawal Liability Still Presents a “Risky Gambit” ...
November 18, 2020 | Blogs
A federal district court recently called investments in private companies that participate in a mult...
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“Tax Attributes” that Protect from Income Taxes as “Property”
November 13, 2020 | Blogs
Many small businesses are structured as pass-through entities for federal income tax purposes.[1] We...