Tax Law Defined™ Blog
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In 2020 You Can Contribute More to Your 401(k) PlanNovember 12, 2019 | Blogs
401(k) Limits Increased for 2020 On November 6, 2019, the Internal Revenue Service issued the cost o...
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Section 1202 Qualification Checklist and Planning PointersNovember 1, 2019 | Qualified Small Business Stock (QSBS)
A basic checklist of qualification requirements to help business owners and tax professionals consid...
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DOL Attempts to Modernize its Electronic Disclosure Rules with New Proposed Safe HarborOctober 31, 2019 | Blogs
On October 23, 2019, the Department of Labor (DOL) published a proposed rule outlining a new safe ha...
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Protecting Kentucky Taxpayer Rights Is TrendingOctober 30, 2019 | Blogs
Introduction Tax legislation enacted this Spring and last in Kentucky is but the latest enhancement ...
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IRS Finalizes Regulations on 401(k) Plan Hardship WithdrawalsOctober 23, 2019 | Blogs
On September 23, 2019, the IRS issued final regulations regarding hardship withdrawals from 401(k) P...
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Taxes and the Kentucky Gubernatorial RaceOctober 23, 2019 | Blogs
Last year was the year of significant tax reform in Kentucky, and 2019 is the year of clean-up (with...
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Unintended Consequences of Recent Coal Severance Tax LegislationOctober 7, 2019 | Blogs
This article was originally published in Tax Notes. On March 27 Gov. Jim Justice (R) signed two bill...
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You Down with CBD? Yea You Know Me – States Look to Incentivize and Tax Growing Hemp IndustryOctober 2, 2019 | Blogs
Planting the Seed – How the Hemp Industry Began to Bloom Few products have ever taken the market b...
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Do Not Pass Go. Do Collect $200 – States Quickly Adding Marketplace Facilitator Collection Requirements Will Lead to New Strategies, Complications and DisputesOctober 1, 2019 | Blogs
A lot has changed in the state and local tax world after the 2018 Wayfair[1] decision which finally ...
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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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Request Annual Estimate of Multiemployer Pension Plan Withdrawal LiabilityJuly 16, 2019 | Blogs
An employer which participates in an underfunded multiemployer pension plan should request an estima...
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Navigating the thorny tax issues triggered by the issuance of restricted stock in a rollover transactionJuly 16, 2019 | Publications
It isn’t unusual for shareholders holding vested stock in their target company to roll the sto...