IRS Income Taxes Affordable Care Act Corporate Taxes Internal Revenue Code (IRC) U.S. Treasury Tax Credits Estate Tax Employee Benefits Healthcare Tax Reform SCOTUS Retirement Plan Property Tax Reporting Requirements Estate Planning EU Sales & Use Tax Legislative Agendas Health Insurance Tax Exemptions FATCA UK State Taxes Employer Mandates Popular Partnerships Same-Sex Marriage Proposed Regulation Tax Returns ERISA Capital Gains Employer Group Health Plans Audits Canada Tax Rates Business Taxes Tax Deductions Benefit Plan Sponsors Tax Evasion Renewable Energy DOL 401k State Budgets Compliance Gift Tax Department of Revenue Limited Liability Company (LLC) New Legislation DOMA Safe Harbors FBAR International Tax Issues US v Windsor Foreign Investment Tax Liability Tax Court OVDP Health Insurance Exchanges IRA American Taxpayer Relief Act Appeals Pay or Play Shared Responsibility Rule Penalties Proposed Legislation OECD Filing Deadlines Tax Planning Tax Assessment Charitable Donations Healthcare Reform REIT Deferred Compensation Offshore Funds Production Tax Credit Investment Tax Credits Gift-Tax Exemption Employer Liability Issues Trusts DOJ FICA Taxes Fiscal Cliff Oil & Gas Excise Tax Generation-Skipping Transfer Economic Development Pensions SEC Transfer Taxes Deadlines Multinationals Trump Administration Solar Energy Transfer Pricing Withholding Tax Family Businesses Dividends Qualified Retirement Plans S-Corporation Subsidies Tax Refunds Marriage Banks Non-Profits Section 409A Protecting Americans from Tax Hikes (PATH) Act Federal Budget King v Burwell China Tax Incentives Filing Requirements Foreign Corporations HHS Stocks Wind Power Australia BEPS Investment Funds Sales Tax VAT Pending Legislation Executive Compensation Tax Penalties Fiduciary Duty Final Rules Tax Extenders Medicaid FFI Foreign Banks Delays Energy Sector Independent Contractors Insurance Industry Beneficiaries Foreign Bank Accounts Hospitals Tax Appeals Wage and Hour Disclosure Requirements Tax Exempt Entities Tax Revenues Real Estate Investments Financial Institutions Full-Time Employees Year-End Tax Planning Corporate Counsel Shareholders Exempt Organizations Infrastructure Tax Benefits Medicare Tax Fraud W-2 Cadillac Tax Exemptions 501(c)(3) Charitable Organizations Flexible Spending Accounts Payroll Taxes Private Letter Rulings Valuation Double Taxation Small Business Retirement Energy Policy Manufacturers Real Estate Market Year-End Planning CMS Franchise Taxes Misclassification Barack Obama Tax Treaty C-Corporation Bonds Fees Stock Options Retailers Acquisitions FinCEN Form 1095 Transfer of Assets Life Insurance Notice Requirements Startups Inversion New Regulations Real Estate Transfers Energy Tax Incentives Investors Private Equity State and Local Government Tax Avoidance Minimum Essential Coverage Banking Sector Interest Rates Legislative Committees Defined Benefit Plans HMRC Tariffs COBRA FIRPTA European Commission Severance Pay Statute of Limitations Tax-Exempt Bonds Affordable Housing Energy Alternative Minimum Tax Apportionment Debt Fraud Nexus Russia Defined Contribution Plans Imports Individual Mandate Intergovernmental Agreements Bitcoin Employee Stock Purchase Plans GST Dodd-Frank Due Diligence Equal Protection New Guidance Subsidiaries EPA Comment Period Commerce Clause IRA Rollovers 403(b) Plans Closely Held Businesses Due Process Enforcement Actions Mergers Portability Criminal Prosecution Energy Projects Enforcement Fair Market Value Franchise Tax Board Property Valuation Form 1094 Municipalities Presidential Elections Qualified Small Business Stock Securities Tax Code Business Valuations Controlled Foreign Corporations Internet Retailers Virtual Currency Publicly-Traded Companies Determination Letter Identity Theft Repeal Severance Agreements Cafeteria Plans Derivatives Federal Taxes EPCRS HIPAA Hiring & Firing International Labor Laws Local Ordinance Wages Charitable Deductions Data Protection HRA Mortgages Offshore Banks Property Owners Real Estate Development Bank Secrecy Act Cybersecurity Exports Settlement Withholding Requirements Climate Change Discrimination Quality Stores Voluntary Disclosure Clean Energy Cross-Border Transactions Jurisdiction Medicare Taxes Multistate Tax Commission Net Investment Income TPAs Class Action Data Breach FLSA Health Savings Accounts Intangible Property PCORI TEFRA ALJ CRA Cross-Border Customs Health and Welfare Plans Local Taxes Minimum Wage Royalties State Health Insurance Exchanges Annuities Commercial Property Owners Multistate Tax Compact Panama Papers Tax Amnesty Estate-Tax Exemption Income Tax Act Investment Management Net Operating Losses Greenhouse Gas Emissions Health Care Providers Loans Medical Devices Patents Telecommunications Environmental Policies Expatriates General Assembly Hedge Funds Investment Adviser Master Limited Partnerships Public Health Insurance Marketplace Spinoffs COLA Construction Industry Divorce E-Commerce False Claims Act (FCA) Grantor Retained Annuity Trust Member State Pass-Through Entities Phishing Scams Public Schools SALT Bipartisan Budget Grantor Trusts Limited Partnerships Tax Deferral Distribution Rules Trustees Whistleblowers WTO Business Formation Foreclosure IRC Section 2704 Personally Identifiable Information Residency Status Software Board of Directors Consumer Bankruptcy Corporate Governance Italy Job Creation Large Employer Premiums Recordkeeping Requirements Tax Haven Appraisal Asset Management Domicile Electricity Employment Tax Equity Compensation Financial Sector Incentive Stock Options Luxembourg Private Foundations Surviving Spouse Tax Extensions Wellness Programs Carried Interest Commercial Real Estate Market Family Limited Partnerships Fracking India Multiemployer Plan Obama Administration Stamp Duty Land Tax Taxable Income UK Brexit Captive Insurance Company FMLA Forfeiture IGAs Natural Gas Obergefell v. Hodges Personal Property Reinsurance Tax Policy Time Extensions 501(c)(4) Cloud Computing FERC Gambling Hong Kong Plan Administrators Restricted Stocks Spouses Succession Planning Colleges DOE Domestic Partnership Foreign Financial Accounts Marijuana Roth Conversions Begun Construction Test Carbon Emissions Disregarded Entities G20 Germany Internet Taxation Intra-Family Loans Medicaid Expansion Money Laundering Partnership Agreements Realty Transfer Taxes Repatriation Trade Agreements 3.8% Medicare Tax AFR CFTC Contractors Creditors EEOC Financing Foreign Nationals Fund Managers Internet Joint Venture Mining PBGC Proposed Amendments Related Parties Required Minimum Distributions Title VII Universities Wills Wine & Alcohol Carryover Basis CFPB Duties FDA Form 720 Form 990 Fuel Tax HSA Lenders NLRB Private Equity Funds Trade Policy Transparency Ukraine Ad Valorem Tax Advertising Amended Regulation Appropriations Bill Business Succession Fair Housing Act (FHA) Foreign Subsidiaries France Pharmaceutical Industry Reimbursements Tax Liens Waivers Choice of Entity Commercial Bankruptcy Employee Rights Form 5500 Hotels Incentives Inheritance Tax Public Charities Self-Employment Tax Standing Swiss Banks Attorney-Client Privilege Biofuel Bush-Era Tax Cuts Civil Unions Email Employment Contract Executors Financial Transaction Tax Foreign Entities Fringe Benefits Management Fees Non-Resident Income Taxes Personal Liability Poland Political Campaigns Self-Insured Health Plans Tangible Property Trucking Industry Vesting 457(b) Plans Amended Legislation Beneficial Owner Commercial Leases Contribution Limits Cost-Sharing Department of Transportation (DOT) Disparate Impact Dormant Commerce Clause Gifts Gross Receipts Tax Hackers Interstate Commerce Investment Irrevocable Trusts Japan Required Forms Surface Transportation and Veterans Health Care Choice Improvement Act Swaps Venture Capital Ways and Means Committee ADA Adjusted Gross Income Applicable Large Employers (ALE) Attorney's Fees CHNA Entrepreneurs Gain Exclusion LIHTC Medical Marijuana Municipal Bonds New Market Tax Credits Physicians Public Projects Religious Institutions Restaurant Industry Revenue RICs School Districts Section 162(m) Sequestration Social Security Amazon Anti-Avoidance Charitable Remainder Trust Conflicts of Interest Contraceptive Coverage Mandate Customs and Border Protection Damages GAAR Gaming Halbig v Burwell IRC Section 83(b) Regulatory Agenda Tax Preparers Value-Added Tax 1099s Administrative Procedure Act AIFMD Brazil Business Entities Casinos Cost-of-Living ESOP FDIC Federal Reserve Inflation Adjustments Intellectual Property Protection IPO Itemized Deductions Leases Limited Liability Partnerships Non-Resident Aliens Public Private Partnerships (P3s) Qualified Restricted Stock Units (RSUs) Quill Senate Finance Committee Shell Corporations Solar Panels Urban Planning & Development AIFM Arbitration Ballot Measures Burden of Proof Business Assets Business Income Carbon Taxes Click-Through Nexus Financial Markets Foreign Exchanges Free Trade Zone FTC HUD Non-Prosecution Agreements Out-of-State Companies Pension Funds Qualified Benefit Plans Residency Requirements Section 457(f) Social Security Numbers Visas Anti-Money Laundering Automotive Industry Congressional Investigations & Hearings Construction Contracts Deductions EBITDA Employer Contributions Energy & Climate Debates Exclusions Financial Regulatory Reform Hospitality Industry Human Resources Professionals Medical Device Tax Mexico Mossack Fonseca Overpayment Preemption Private Placements Required Documentation Retail Market Sports Summons Tax Basis Technology Texas Dept of Housing v Inclusive Communities Utilities Sector Broker-Dealer Business Development Classification Economic Presence Nexus Employee Definition European Court of Justice (ECJ) Financial Adviser Financial Conduct Authority (FCA) FSA GRATs Parent Corporation Pipelines Primary Residence Redevelopment Revocable Trusts Roads Shipping Trans-Pacific Partnership Transfer of Interest Young Lawyers ABLE Act ACOs Anti-Dumping Duty Attorney Generals Clawbacks Comptroller of the Treasury v Wynne Conservation Easements Cyber Attacks Cyber Crimes Death Benefits Death Tax Educational Institutions EEA FATCA Timeline FCPA Foreign Tax Grants Gross Receipts Guidance Update Joint Tax Returns Management Contracts Offshore Companies Online Gaming Payroll Records Power Plants Proposition 8 Research and Development Retirement Plan Providers Sale of Assets Section 1031 Exchange Social Insurance Contributions Tax Increment Financing Termination Transit Benefits UCITS Asset Valuations Bond Financing Business Ownership CHIP Debt Financing Depreciation Electronic Filing Energy Efficiency Fifth Amendment Financial Services Industry Fixing America’s Surface Transportation Act (FAST Act) Funding GAO Holding Companies Information Reports Inheritance Innovation Interest Payments Landlords Licenses Mutual Funds Public Comment Qualified Health Plans Rental Property Reorganizations Residential Property Owners SAR Scams State Aid Summary Judgment Tax Debt The Patent Box Treasury Unclaimed Property Unemployment Benefits Unemployment Insurance Voluntary Correction Program 529 Plans Bonuses Breweries Capital Markets Carried Interest Tax Rates Chevron Deference Clean Power Plan Consolidated Appropriations Act Construction Project Corporate Officers Debtors Dispute Resolution Entertainment Industry Exceptions Federal Contractors Florida Gas Taxes Government Investigations Grandfathered Obligations Homestead Exemption Hurricane Sandy Income Tax Treaty Information Sharing Look-Back Measurement Period Marketing Marketplace Notice Opt-Outs Passive Activity Personal Property Tax Probate Public Policy QTIP Trusts Sales Factor Section 355 Subcontractors Tax Litigation Transfers White Collar Crimes Accountants Andrew Cuomo Business Privilege Tax Cap-and-Trade Charitable Lead Annuity Trust Commuter Tax Benefits Countervailing Duties Discovery Fines Foreign Direct Investment Governor Pat McCrory Hollingsworth v Perry Immigrants Immigration Reform Insolvency ITC Marital Assets Mineral Exploration Motion to Dismiss Native American Issues Passive Foreign Investment Company Pension Protection Act of 2006 Power of Attorney Referendums Registration Registration Requirement Severance Tax Subpart F Supply Chain Surface Transportation Tax Abatement Tax Cuts Trade Relations Tribal Lands UBS Apple Autumn Statement Budgets Canadian Revenue Agency CFC Civil Monetary Penalty Compensation & Benefits County Assessors Crowdfunding Data Security Debt Collection Decriminalization of Marijuana Direct Mkting Association v Brohl E-Filing Farms Fee Waivers FINRA Foreign Affiliates Fourteenth Amendment Gillette v Franchise Tax Board Good Faith Governor LePage Hillary Clinton Intentionally Defective Grantor Trusts Investment Companies Ireland K-1 Marijuana Related Businesses Mortgage Lenders Non-Recourse Loans OMB Open Enrollment Physical Presence Test Political Candidates Qualifying Income Residential Real Estate Market Retroactive Taxes Tax-Deferred Exchanges Tax-Free Spin-Offs Technology Sector Third-Party Service Provider Unions Annual Reports Asset Transfer Citizenship Debt Securities Directors Foreign Jurisdictions Franchises Highways HIRE Act Liens Natural Resources NFFE Passports Plan Documents Political Parties Puerto Rico Reassessments Retroactive Application Risk Assessment Sellers Singapore Social Security Administration (SSA) Strategic Enforcement Plan Tax Allocation Agreements Tax Exempt Tax Favored Programs Tax Scams Tips Trademarks Tribal Governments Water Accounting Affiliates Bad Boy Liability Brownfield Properties Churches Combined Reporting Competition Constitutional Amendment Constitutional Challenges Currency Exchange EB-5 Election Results Essential Health Benefits Federal Funding Foreign Currency Foreign Financial Institutions (FFI) Geothermal Energy GINA Government Entities Green Book Gun Laws Health Plan Sponsors Highway Trust Fund Hydropower Importers Investment Portfolios JOBS Act Medical Expenses Money Market Funds NAFTA NLRA PFIC Profits Interests Qualified Charitable Distributions R&D Tax Credits Race Discrimination Railroads Regulatory Standards Risk Management Sanctions Sexual Orientation Discrimination Tax Injunction Act Tax Relief Act of 2010 Tax Sale Tax Tribunal Taxpayers' Bill of Rights Tenants Third-Party UBTI Vendors Volcker Rule ADEA Alternative Investment Funds Athletes Automatic Enrollment Bank Accounts Breach of Duty C-Suite Executives CBSA Chapter 7 Charitable Trusts Clean Tech Common Reporting Standard (CRS) Community Development Entities Confidential Information Corporate Conversions Cost-of-Living Adjustment (COLA) Debt Ceiling Debt Restructuring Digital Currency Dismissals Electric Vehicles Employee Shareholders FCC Federal Aviation Administration (FAA) Foreign Taxpayers Gaming Commissions Goodwill Indemnification Jerry Brown Judicial Review Liquid Natural Gas Liquidation LLPs New Amendments OCC Occupancy Tax Online Sales Tax Oral Argument OSHA Partnership Interests Political Contributions Qui Tam Railways Refunds Shale Gas Social Security Taxes Split-Interest Charitable Trusts State Funding Supreme Court of Canada Tax Shelters Trade Preferences Extension Act (TPEA) UDITPA Adoption Auto Manufacturers Bank Holding Company Biomass Bonus Depreciation Borrowers Buyers Capital Losses Cayman Islands Charitable Purpose Conservation Criminal Investigations Debt-Equity Energy-Efficiency Tax Credits Film Industry Financial Reporting Financial Statements First Amendment FUTA Government Shutdown Green Cards Housing Market Intercompany Transactions Internet Streaming ISOs Land Developers Lump Sum Payments Medicare Shared Savings Program Mortgage REITS Non-Profit Hospitals