Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
4 Key Takeaways | Analyzing the Top Income Tax Cases in 2024
5 Key Takeaways | Income Tax Jeopardy! A Potpourri of Hot Topics
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
Year-End and Trending Tax Considerations for Health Care Practices
Navigating Complexities in Tax Equity Transactions - Energy Law Insights
Cannabis Rescheduling: Timeline, Tax Strategies & 280E
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
The Executive Appointment Process
PODCAST: Williams Mullen's Benefits Companion - Tax Relief and Possible Retirement Plan Resources for Hurricane Victims
Navigating Clean Hydrogen Tax Credits: Insights and Implications - Energy Law Insights
5 Key Takeaways | 2024 Emerging Trends: Delaware Unclaimed Property VDA and Multistate Audits
The Presumption of Innocence Podcast: Episode 44 - A Recipe for Litigation: The Simmering Conflict Surrounding ERC Claims
Episode 93: Maximiliano Concha Rodríguez | PAGBAM Schwencke, Chile
US Expatriate Tax Planning - Part 2 - A Podcast with Janathan Allen
PODCAST: Williams Mullen's Benefits Companion - IRS Clarifies Emergency Distributions Tax Exceptions
How Tax Works - Entity Selection
GILTI Conscience Podcast | Spotlight Series: A Celebration of Pride Month With IRS Veteran De Lon Harris
“Illinois doubled private investments in the state, as well as investments in clean energy, and quadrupled the number of retained jobs in 2024, the Illinois Department of Commerce and Economic Opportunity said this week....more
On January 10, 2024, the Department of the Treasury (“Treasury”) published the final regulations governing the section 45V Clean Hydrogen Production Tax Credit (“Final Regulations”). The Final Regulations tackle many of the...more
Yesterday, Governor Phil Murphy delivered his annual State of the State Address, outlining an ambitious agenda aimed at securing economic opportunity and strengthening New Jersey’s future. Murphy is in his final year of...more
A special needs trust (SNT) and an Achieving a Better Life Experience (ABLE) account each provide a tax-free way for people with disabilities to save money. Both options provide a mechanism for saving money and protecting...more
Last month, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued proposed regulations updating the rules for tax professionals who practice before the IRS. These rules, which are contained in...more
Key Points - - Pro-growth policies and reduced regulation could create significant opportunities for increased M&A in 2025. - Lower interest rates, moderating inflation and rising stock market valuations may also...more
Receiving an assessment from the Texas Comptroller can be overwhelming, and not just from a financial perspective. To a taxpayer with little to no experience in dealing with the Comptroller’s office, even knowing how to...more
One of the option of SECURE 2.0 is allowing employers to offer partricipants the right to Roth Employer contributions where they can pay the taxes upfront, and get tax free treatment on employer contributions....more
On January 10, 2025, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued proposed regulations regarding the provisions of the SECURE 2.0 Act of 2022 (“SECURE 2.0”) that relate to...more
French Act No. 2023-1107, Transposing the National Interprofessional Agreement on Value Sharing within Companies, entered into force on January 1, 2025 and, similarly to previous laws on the topic, aims to simplify, secure,...more
As a result of the wildfires in Los Angeles County, California, on January 10, 2025, the IRS extended substantially all tax filing and payment dates until October 15, 2025, for residents of Los Angeles County. On January 11,...more
Companies frequently grant incentive stock options (ISOs) or sponsor an employee stock purchase plan (ESPP) to provide tax-advantaged equity incentives to employees that are U.S. taxpayers. One aspect of the tax-advantaged...more
When it comes to estate taxes, the Internal Revenue Service (IRS) expects all tangible personal property to be properly reported on Schedule F of Form 706. This includes any valuable assets such as art collections, antiques,...more
If you have ever found $10 in the pocket of a coat that you have not worn for some time, you are familiar with the delight of finding lost money that belongs to you. The Department of Labor’s new Retirement Savings Lost &...more
Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. The Pensions Dashboards Programme (PDP) has published a blog...more
The Alcohol and Tobacco Tax and Trade Bureau (“TTB”) of the United States Department of Transportation has published a final rule amending regulations that govern wine and distilled spirits containers that adds thirteen...more
We at the Buchalter law firm understand that many have suffered greatly as a result of the recent wildfires. The loss of life, and the loss of homes with memories is, of course irreplaceable....more
The IRS on Friday, January 10, 2025 extended tax payment and filing deadlines to October 15, 2025 for Los Angeles County individuals and businesses because of the recent fires. The California Governor’s office followed suit...more
The Ohio Board of Tax Appeals (“BTA”) held that vehicles sales made to Ohio buyers at a West Virginia dealership were not subject to Ohio Commercial Activity Tax (“CAT”). Straub-Nissan LLC, v. Harris, BTA Case No. 2022-422...more
Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, applicable large employers (ALEs) must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their...more
On January 3, 2025, the U.S. Internal Revenue Service ("IRS") and U.S. Department of the Treasury ("Treasury") issued final regulations for the clean hydrogen production tax credit ("PTC") under § 45V of the Internal Revenue...more
The Department of Treasury and the Internal Revenue Service released final regulations regarding the Section 45Y clean electricity production and Section 48E clean electricity investment tax credits....more
The Internal Revenue Service has been busy. On Friday, January 10, 2025, the IRS issued several notices of proposed rulemaking impacting qualified retirement plans. One set of proposed rules adds to the SECURE 2.0 requirement...more
As the governing body for Certified Public Accountants ("CPAs"), the Board upholds rigorous standards of practice, oversees the licensing process, and enforces compliance with ethical rules and regulations. For both aspiring...more
Both the House and Senate are in session this week. Over the weekend, President-elect Donald Trump met with several groups of House Republicans to discuss strategy to enact Republican priorities this Congress, including...more