Three more state agencies have announced that they will be adopting the new national MLO test with the Uniform State Content. The Wyoming Division of Banking, Indiana Secretary of State, and Montana Division of Banking and...more
12 THINGS YOU SHOULD CONSIDER IN PRIVATE/INDEPENDENT UTAH ADOPTIONS:
1. Finding a birth mother: Paid facilitators are illegal in Utah. Only licensed agencies may be paid for matching services under Utah law. Even...more
Tax issues are among the many legal challenges same-sex and non-traditional couples face. Currently the Defense of Marriage Act of 1996 (DOMA) requires that under federal law marriage is between a man and a woman. Our federal...more
The Puerto Rico Supreme Court last week upheld the island’s ban on same-sex couples adopting children, noting that the legislature could change the law if it wished. ...more
The following are select tax topics affecting individuals and businesses for tax year 2012.
Personal Exemptions: The personal exemption is $3,800 for 2012, an increase of $100.
On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more
A relatively quiet Illinois Supreme Court gave little indication of its leanings last week during oral argument in DeHart v. DeHart....more
Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012—i.e., the “fiscal cliff legislation”—Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis...more
In This Issue:
- 2013 – What's On the Horizon
- Changes Confirmed
- Changes Expected In 2013 But No Implementation Date
As you no doubt are aware, Congress just passed, and the President just signed into law, the American Taxpayer Relief Act of 2012 (the “Act”). The Act is effective as of January 1, 2013. This summary addresses certain of...more
The Illinois Supreme Court has posted its docket for the impending January term, and the Court will hear argument in five civil cases.
As most everyone knows by now, Congress adopted, and President Obama signed, legislation – the American Taxpayer Relief Act (the "Act") – that resolves many elements of the so-called "fiscal cliff," i.e., the various tax...more
With the fiscal cliff approaching in 2013, several favorable tax provisions affecting individuals and businesses are set to expire. Given this uncertainty, employers must prepare for changing payroll taxes and new limits on...more
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