By Nolan A. Moullé | February 28, 2019
It has been just over a year since Public Law 115-97, more informally known as the “Tax Cuts and Jobs Act” (“TCJA”), was enacted. With it came…
New York Law Journal | Analysis
By Ezra Dyckman and Charles S. Nelson | February 26, 2019
In their Taxation column, Ezra Dyckman and Charles Nelson discuss the proposed Treasury Department regulations implementing Section 163(j) of the Internal Revenue Code which was amended to place a limit on business interest deductions.
The Legal Intelligencer | Commentary
By Alexandra “Sasha” Sacavage | February 22, 2019
The Pennsylvania Department of Revenue recently announced that Pennsylvania breweries are to begin collecting 6 percent sales tax on direct to consumer beer sales. This is a significant departure from the department's prior determination that breweries were exempt from collecting and remitting sales tax from direct-to-consumer sales.
New York Law Journal | Analysis
By Conrad Teitell | February 22, 2019
In his Estate Planning and Philanthropy column, Conrad Teitell writes: Be careful out there. Commentators believe the lawsuit to invalidate the SALT limitation will be unsuccessful. The IRS will deny claimed charitable deductions for what are, in effect, required tax payments—and impose interest and penalties.
New Jersey Law Journal | Analysis
By Lewis Goldshore | February 21, 2019
Legislature takes final action to improve the quality of the state's waterways.
By Katheryn Tucker | February 20, 2019
“Concluding that the 911 charge is a tax as a matter of law, and the Counties' lawsuits thus are precluded, we reverse the Court of Appeals," Justice Nels Peterson wrote for a unanimous Georgia Supreme Court.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | February 20, 2019
In their Taxation column, Elliot Pisem and David E. Kahen discuss a recent order of the Tax Court addressing a motion for partial summary judgment in 'H R B-Delaware v. Commissioner'. The analysis in the decision underscores steps that are important to the evaluation of built-in gains (BIG) tax exposure, and may also inform analysis in non-BIG tax contexts regarding the existence of goodwill or going concern value.
New York Law Journal | Analysis
By Sidney Kess | February 19, 2019
In his Tax Tips column, Sidney Kess writes: Owners of pass-through entities may be able to take a 20 percent deduction for their qualified business income. This personal deduction lowers the effective tax rate on profits from business activities. The question that many tax professionals have been asking since the QBI deduction was created by the Tax Cuts and Jobs Act of 2017 is whether this write-off applies to real estate activities. The IRS has helped to answer this question with respect to certain rental properties.
New York Law Journal | Analysis
By Garrett D. Kennedy and Evan D. Parness | February 19, 2019
With New York seemingly poised to enact legislation legalizing recreational marijuana, New York employers will face a host of new compliance issues. Employers would be well-served to begin surveying their policies, procedures and training that will need to be adapted to comply with any such new law.
The Legal Intelligencer | Commentary
By Joseph N. Frabizzio | February 18, 2019
Trusts are a fundamental estate planning tool. While they can be used in a straightforward manner, they also offer the flexibility to provide solutions for unique and sometimes difficult situations.
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Legal Administrative AssistantRivkind, Margulies & Rivkind, P.A.Miami, FL, USAEmployment Type: Full-TimeBenefits Offered: Medical, Retir...
Position Type:Administrative and Central Office Office Title/Functional Title:Risk Management and Litigation Associate Counsel - 23849Civil ...
Process enhanced rate equitable services requests, response to filers and NYSED Inquiries. Receive, file, coordinate, and review ...