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COBRA Without the Bite

On March 11, 2020, President Biden signed into law the American Rescue Plan Act (“ARPA”).  The ARPA mandated several important changes for both employers and employees.  One of these is potentially significant for both: full...more

Releasing the Pressure Valve for Single Employer Pension Plans under American Rescue Plan Act

On March 11, 2021, President Biden signed into the law the American Rescue Plan Act (“ARPA”) containing $1.9 trillion in financial stimulus.  Though not highly publicized, the ARPA provides important relief related to plan...more

Labor & Employment E-Note - August 2020

Navigating the Minefield of Legal Challenges as Employees Return to Work - Employers face a host of potential legal pitfalls as businesses that were closed in response to the COVID-19 pandemic reopen and new virus hotspots...more

Employee Payroll Tax Deferral—What Could Go Wrong?

In March, Congress passed the Coronavirus, Aid, Relief and Economic Security Act (“CARES Act”) to aid businesses and individuals. One CARES Act relief provision offered the deferral of certain payroll taxes. In particular,...more

Cannabis Business Takes Position That § 280E Is Unconstitutional – And It’s Like a Grocery Store For Adults

Cannabis (or marijuana) dispensaries have long stated that they are subjected to harsher tax consequences under the Internal Revenue Code (“IRC” or “Code”) than their “legal” counterparts. Specifically, they have argued, in...more

Congress Retroactively Removes Limits on Excess Business Losses in CARES Act Affected Taxpayers Should Apply for 2018 and 2019...

While the Coronavirus has delayed tax season by a few months, Congress’s response may have created the first ever refund season in the recently passed and much discussed relief package known as the Coronavirus Aid, Relief,...more

CARES Act Massively Expands NOL Availability, Removes TCJA Limits, and Brings Back and Even Extends Carrybacks

In the late hours of March 25, 2020, the United States Senate met to vote on a third “Coronavirus” bill to provide relief to the American people.  The Senate ultimately passed H.R. 748—the Coronavirus Aid, Relief, and...more

Congress Retroactively Removes Limits on Excess Business Losses in CARES Act, Affected Taxpayers Should Apply for 2018 and 2019...

While the coronavirus has delayed tax season by a few months, Congress’s response may have created the first ever refund season in the recently passed and much discussed relief package known as the Coronavirus Aid, Relief,...more

IRS Warns Over 10,000 Virtual Currency Traders to Comply with U.S. Tax Obligations

The IRS issued guidance in 2014, through Notice 2014-21, on how to report income from virtual or “crypto” currency transactions. The IRS has since developed a “Virtual Currency Compliance” program focusing on U.S. taxpayers...more

Alabama Supreme Court Provides Guidance On Sales Taxation Of Computer Software And Services

The Alabama Supreme Court recently issued an opinion providing guidance on how computer software and related services are taxed by the State of Alabama for sales tax purposes. This is the first such opinion in this area by...more

Cryptocurrency Tax Guidance Expected Soon

The Internal Revenue Service (“IRS”) will be releasing guidance on the tax treatment and reporting requirements of “virtual currencies” (i.e., cryptocurrencies) very soon, according to Internal Revenue Service Commissioner...more

Supreme Court Unleashes the Tax Kraken

For the last 26 years, Quill v. North Dakota acted as a default tax protector for out-of-state sellers and web-based businesses that had no physical presence in the jurisdictions where they sold and shipped products. As such,...more

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