Searching Content indexed under Tax by Eddie Adkins ordered by Published Date Descending.
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Court Rules That Underwriters' Commissions Paid Upon The Sale Of Stock In An IPO Cannot Be Treated As A Reduction Of Ordinary Income
In Hann v. U.S., 120 AFTR 2d 2017-5518 (2017), the taxpayer, an individual, exercised stock options in his employer's stock that were immediately sold after the exercise as part of an initial...
United States
4 Oct 2017
IRS Rules That Director Who Served As Interim CFO Was Not An Officer For Section 162(M) Purposes
Section 162(m) limits a public corporation's deduction for a taxable year for compensation paid to certain executives to $1 million for each executive.
United States
3 Oct 2017
Tax Court Rules Couple Must Repay Affordable Care Act Premium Tax Credit
In the first of what is nearly certain to be a long line of cases, the U.S. Tax Court ruled in Walker v. Commissioner, T.C. Summ. Op. 2017-50, that a couple who received an advanced premium tax...
United States
24 Aug 2017
Tax Court Addresses Related Party Rules As Applied For S Corporation Employees Participating In An ESOP
In Petersen v. Commissioner, 148 T.C. No. 22 (June 13, 2017), the Tax Court addressed the application of Section 267(a)(2) to an S corporation that maintains an employee stock ownership plan (ESOP).
United States
28 Jul 2017
Senate Healthcare Bill Mirrors House Retroactive Repeal Of ACA Taxes
Senate Republicans released healthcare reform legislation on June 22 that follows the House's lead in repealing Affordable Care Act (ACA) taxes, but breaks from the House bill in several other key areas.
United States
3 Jul 2017
Cash Balance Plans Can Be An Attractive Choice For Partnerships And Small Businesses
Do your partners (or co-owners) want to defer into retirement plans more than $60,000 annually – the current limit for contributions to plans such as 401(k) and profit sharing plans?
United States
26 Jun 2017
House Health Care Bill Still Faces Uphill Climb
House Republicans pushed through their health care bill on a narrow 217 to 213 vote after weeks of difficult negotiations ...
United States
12 May 2017
Written Notice Deadline Extended For Qualified Employer HRAs
The 21st Century Cures Act, enacted on Dec. 13, 2016, added Section 9831(d) to the code to allow eligible small employers to offer QSEHRAs to employees without violating the market reforms established by the Affordable Care Act (ACA).
United States
27 Mar 2017
GOP Repeal And Delay Of ACA Taxes Face Uncertain Outlook
House Republicans offered legislation to repeal the Affordable Care Act (ACA) on March 6 that would repeal or postpone $594 billion worth of ACA tax provisions over a staggered timeline.
United States
20 Mar 2017
Appeals Court Rules Stock Acquired By An Employee Is Vested For Purposes Of Section 83
Hume and Chin filed personal income tax returns for the 2008 tax year claiming as wages the 2008 value of their respective shares issued in 2002.
United States
13 Feb 2017
IRS Announces Last Day Of Section 403(B) Remedial Amendment Period
The remedial amendment period allows an eligible employer to retroactively correct defects in the form of its written Section 403(b) plan in order to satisfy the written plan requirements...
United States
13 Feb 2017
IRS Releases Safe Harbor For De Minimis Errors In Information Reporting
In Notice 2017-09, the IRS provided guidance on the safe harbor for de minimis and inadvertent errors in amounts reported on information returns.
United States
25 Jan 2017
IRS Adjusts Optional Standard Mileage Rates For 2017
In Notice 2016-79, the IRS issued the 2017 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
United States
25 Jan 2017
Year-End Tax Guide For Compensation And Benefits
Grant Thornton LLP's Year-End Tax Guide for Compensation and Benefits is designed to give comprehensive information about the complex tax issues you worry about. We include a portion of the guide here.
United States
22 Dec 2016
Navigating The Complex Tax Rules For Employee Travel Expenses: Part 2
Employers often pay for an employee's business-related travel expenses. An employer must apply complex tax rules to figure out whether the payment is taxable to an employee.
United States
21 Dec 2016
Year-End Tax Guides 2016 From The Washington National Tax Office
Tax planning means planning ahead. With that in mind, Grant Thornton LLP has put together three year-end tax guides designed to address the complex tax issues you're worrying about in 2016.
United States
1 Nov 2016
Final Regulations Define Terms Relating To Marriage Status
The IRS has issued final regulations (T.D. 9785) that define terms in the tax code describing the marital status of taxpayers.
United States
3 Oct 2016
IRS Issues Final Regulations Regarding Partial Pension Annuities
The IRS issued final regulations (T.D. 9783) that provide guidance relating to the minimum present value requirements that apply to certain defined benefit pension plans.
United States
30 Sep 2016
IRS Creates Self-Correction Procedure For Missed Retirement Plan Rollovers
The IRS has created a self-correction procedure designed to help recipients of missed retirement plan rollovers retirement plan distributions who inadvertently miss the 60-day time limit...
United States
30 Sep 2016
IRS Relaxes Certain Rules For Louisiana Flood Victims
The IRS has provided various forms of relief aimed at assisting Louisiana flood victims and their families.
United States
30 Sep 2016
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