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Supreme Court Confirms Retirement Plans of Church-Affiliated Organizations Can be Exempt from ERISA

In a much-anticipated ruling, the U.S. Supreme Court ruled on June 5 that retirement plans maintained by church-affiliated organizations can be exempt from the Employee Retirement Income Security Act (ERISA), regardless of...more

IRS Provides Guidance to Employers Using Payroll Service Providers

These days, the majority of mid-to-large employers use payroll service providers for ease of payroll recordkeeping and administration. These third party providers help ease the burden of calculating taxes and withholding,...more

Court Finds Hospital Subject to Sales Tax

By Order dated May 8, 2017, Judge Deborah Brooks Durden of the South Carolina Administrative Law Court upheld the Department of Revenue’s (Department) denial of Greenville Hospital System’s (GHS) request for an exemption from...more

South Carolina: Employee Benefits Bill a Reminder of What Local Jurisdictions Can Mandate

Fresh off the overwhelming rejection of union representation by Boeing employees in February, and with commentators largely crediting the state’s manufacturing boom to its right to work laws and lowest-in-the-nation 1.6%...more

Top Ten Expected Labor and Employment Law Changes by the New Trump Administration

With the inauguration behind us, what changes do we expect the Trump Administration to make to labor and employment laws? The following is a top ten list of those expected changes, as recently discussed during a webinar that...more

Quid Pro Quo: When a “Gift” is not a Gift

When it comes to properly documenting property and cash donations, most charities are well-versed with the IRS’ substantiation rules. But equally as important to those rules are the disclosure requirements regarding quid pro...more

Tax Court to Exempt Orgs: Substantiate!

While we’re not even three full months into 2016, the United States Tax Court already has decided two cases, which disallowed tax deductions for donors based on a tax exempt entity’s failure to properly substantiate those...more

Supreme Court Upholds Affordable Care Act Subsidies - Tax Alert: King v. Burwell

On Thursday June 25, the United States Supreme Court revealed its decision in King v. Burwell. In the 6-3 opinion, the Supreme Court held subsidies available to Exchange enrollees under the Affordable Care Act (“ACA”)...more

Wheaton College Order Changes Landscape of Contraceptive Mandate for Religious Nonprofit Organizations

Last Thursday, while many of us were preparing for the long weekend ahead, the U.S. Supreme Court was hard at work, issuing an order that may have far-reaching implications for religious nonprofit organizations. ...more

Tax Alert: IRS Announces Further Restriction on One-IRA-Rollover-Per-Year Rule - More guidance forthcoming after reversal of its...

The Internal Revenue Service has announced that beginning as early as January 1, 2015, taxpayers will be limited to one IRA rollover in any 12-month period, regardless of the number of IRAs owned. (See Announcement 2014-15)....more

4/1/2014  /  IRA , IRA Rollovers , IRS

South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina

Close to a year and a half after hearing oral arguments in Bodman v. South Carolina, the South Carolina Supreme Court has upheld the “seven caps” and “eighty seven exemptions” found under the State’s sales tax. (Op. No. 27248...more

Tax Alert: 'Medical Device Tax' Now in Effect

The accounting departments of many hospitals and medical practices are preparing for increased costs on medical supplies. Beginning January 1, 2013, new Section 4191 of the Internal Revenue Code (the “Code”) now imposes a...more

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