Latest Publications


ESOPs in Iowa Gone Wrong

What is an ESOP? An Employee Stock Ownership Plan (ESOP) is an employee benefit plan designed to give company stock to its employees. ...more

Tax Law Blog: New Procedures to Correct Retirement Plan Mistakes

The IRS has recently modified the Employee Plans Compliance Resolution System (EPCRS) to encourage employers to adopt automatic contribution features, and to detect and correct errors in retirement plans quickly. Revenue...more

New IRS Standards for Qualified Management Contracts

A few weeks ago the Internal Revenue Service released a new notice with allows 501(c)(3) organizations with tax-exempt bonds greater flexibility in drafting their management agreements. In the past, entities with outstanding...more

Can the Iowa Department of Revenue Really Garnish 100% of My Wages?

The short answer: YES. Iowa Code § 422.26 allows the Iowa Department of Revenue to obtain a lien over a taxpayer for any tax and penalties imposed for failure to properly pay taxes and to proceed to collect all such taxes and...more

IRS Provides Answers to Filing Questions for Same-Sex Couples

In 1958, the Internal Revenue Service issued Revenue Ruling 58-66 which stated that the marital status of individuals for Federal Income Tax purposes was the same as the status of those individuals under state law....more


Tax Law Blog: Buying a House in 2013? You Could Qualify for a Federal Tax Credit up to $2,000 a Year for the Life of Your...

On Monday, Jan. 7, Governor Branstad and Lt. Gov. Reynolds announced a new program which allows eligible homeowners that purchase a home in 2013 to receive a dollar-for-dollar federal tax credit in an amount up to $2,000 per...more

1/8/2013  /  Mortgages , Tax Credits

Tax Law Blog: A Permanent Fix to the AMT Problem

Alternative Minimum Tax (AMT) is a parallel tax to the regular tax system. Taxpayers are responsible for paying the higher of the tax calculated under the regular system or the AMT system....more

Tax Law Blog: Attacks on the Exemption for Municipal-Bond Interest and Why it is Important to the Average Taxpayer

Tax reform is a big topic in today’s news and much of the presidential campaign and debates were centered on how to get our nation out of debt and back on track. One of the proposed cuts in President Obama’s budget for 2013...more

12/18/2012  /  Municipal Bonds , Tax Exemptions
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