Preparing for Major Changes to DOT’s Disadvantaged Business Enterprise DBE Program
Cases Updated in CNIPA Guidelines - Eligibility & Inventiveness for AI & Business Method Applications
Hospice Audit Series | Painting the Picture: How to Advocate for Clinical Hospice Eligibility in the Audit Appeal Process
The OIG's Impending Review of Nationwide Hospice Eligibility Demands a Robust Response From Hospices
Credit Eco to Go Podcast: The XYZ’s of the PPP
Sidebars Podcast | Mary Hannon: Shining the Light on the Wide Gender Gap in the Patent Bar
Applying for PPP Loan Before March 31st Deadline
Medicaid Minute: Three Steps To Hire Relatives and Not Hurt Your Medicaid Eligibility
Paycheck Protection Program – Common Questions and Updated Guidance
Updates to Paid Leave Requirements Under FFCRA
Nota Bene Episode 99: Unpacking the Pendulum of American Patent Policy Then, Now, and Forward with Rob Masters
Three Timely Benefits Items Everyone Should Know
Law Brief: CARES Act Relief for Small Businesses
Understanding and Avoiding Affiliation Under Small Business Contracting Programs
The Friday and Monday Leave Act or the Family and Medical Leave Act: FMLA, Part 1
Podcast: Non-binding Guidance: Expedited Review Programs for Drugs and Biologics
Internal Revenue Code (IRC) Section 1202 offers a significant tax incentive for investors in qualified small business stock (QSBS). This provision allows eligible shareholders to exclude up to 100% of capital gains realized...more
The Alternative Fuel Vehicle Refueling Property Credit available under Section 30C of the U.S. Internal Revenue Code of 1986, as amended (the “Code” and such credit, the “Section 30C Credit”), was originally enacted by the...more
In the S corporation arena, tax advisors and taxpayers generally do not focus a lot of attention on the S corporation shareholder eligibility rules other than at the time the S election is made. As we dive into shareholder...more
This fifth installment of my multi-part series on Subchapter S is focused on married individuals who own shares of an S corporation. While the rules relating to shareholder eligibility seem straightforward, their application...more
The final regulations are effective on May 10, 2024. Last week, the Department of the Treasury issued final regulations that address the Elective Pay program (also called direct pay), predominantly under Internal Revenue...more
This third installment of my multi-part series on Subchapter S is focused on a single Code Section, namely IRC Section 1361(b)(1)(C) and the ineligibility of nonresident aliens as shareholders of Subchapter S corporations....more
Overview of the federal Inflation Reduction Act - The Inflation Reduction Act (IRA or Act), signed by President Biden on August 16, 2022, includes the largest Congressional investment in U.S. history to facilitate the...more
Real estate developers have long had ample reasons to take on projects involving historic buildings, courtesy of Section 47 of the Internal Revenue Code of 1986. As amended, Section 47 (the “Code”) provides for a...more
The American Rescue Plan Act (ARPA) provides for 100% premium assistance to certain qualified beneficiaries for continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) for periods of...more
The recently-enacted federal ABLE statute provides a long-awaited vehicle for tax-exempt investing to meet future disability-related expenses of disabled individuals. Although new Section 529A of the Internal Revenue Code is...more