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U.S. Supreme Court Holds Penalty Applies When Transaction Lacks Economic Substance

On December 3, 2013, the United States Supreme Court in U.S. v. Woods, 112 AFTR 2d 2013-6974, resolved a split in the circuits when it held that the § 6662(h) valuation misstatement penalty applies when deductions are denied...more

2/25/2014 - Material Misstatements Penalties SCOTUS United States v Woods Valuation

Florida Revised Limited Liability Company Act: The Power to Bind the LLC

The new Florida Revised Limited Liability Company Act (the “New Act”) became effective on January 1, 2014 for all limited liability companies (“LLCs”) formed in the State of Florida on or after January 1, 2014. The New Act...more

2/18/2014 - Binding Corporate Rules Compliance LLC

Florida Revised Limited Liability Company Act: The Operating Agreement

In May, 2013, the Florida legislature passed into law the new Florida Revised Limited Liability Company Act (the “New Act”) which becomes effective on January 1, 2014 for all limited liability companies (“LLCs”) formed in the...more

9/18/2013 - LLC New Legislation Operating Agreements

Florida Revised Limited Liability Company Act: Management

As described generally in our recent article “Florida’s New Revised Limited Liability Company Act”, the Florida legislature passed the new Florida Revised Limited Liability Company Act (the “New Act”) which becomes effective...more

8/20/2013 - Limited Liability Act LLC New Legislation

Federal Income Tax Implications of Supreme Court Decision United States v. Windsor

The U. S. Supreme Court’s decision in United States v. Windsor, 570 U.S. ___ (2013) implicates important changes to the interpretation and administration of federal tax laws (including, income, gift and estate taxes). On June...more

8/13/2013 - DOMA Estate Tax Federal Taxes Gift Tax Income Taxes Marriage Same-Sex Marriage SCOTUS US v Windsor

Florida’s New Revised Limited Liability Company Act

On June 14, 2013, Governor Rick Scott signed into law the new Florida Revised Limited Liability Company Act (the “New Act”). The New Act is codified in new Chapter 605 of the Florida Statutes and, as of January 1, 2015, will...more

7/17/2013 - LLC New Legislation Operating Agreements Rick Scott

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