Searching Content indexed under Tax by Smith Gambrell & Russell LLP ordered by Published Date Descending.
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Final Regulations Update 401(k) Hardship Withdrawal Rules
On September 19, 2019, the IRS issued final regulations updating the rules for hardship withdrawals from 401(k) plans.
United States
26 Sep 2019
New York Court Of Appeals Update (August 2019)
The end of June often sees "blockbuster" decisions by the Court of Appeals before the Summer recess. But the 2018/2019 Term ended "not with a bang but a whimper."
United States
16 Aug 2019
New New York Court of Appeals Update (May 2019)
The Court of Appeals recently released three decisions—relating to carefully and narrowly framed issues under the New City Landmarks
United States
19 Jun 2019
Senate Passes Tax Reform – Individual Mandate Penalty Eliminated
Early Saturday morning, the U.S. Senate passed tax reform along party lines, by a vote of 51 to 49.
United States
5 Jun 2019
Health Care Implications Of Tax Bill: No More Individual Mandate
Late yesterday, the U.S. Senate Republicans approved a tax bill, by a vote of 51-48.
United States
4 Jun 2019
Sluggish Response To Opportunity Zone Program
Response from renewable developers has been slow to the Tax Cuts and Job Act of 2017's Opportunity Zone program, with only 11 Qualified Opportunity Funds (QOFs) focused on renewable energy since the program began.
United States
14 May 2019
The Care And Feeding Of Your Charity
According to Giving USA, in 2017 Americans contributed $410.02 billion to charity, crossing the $400 billion mark for the first time
United States
21 Mar 2019
IRS Proposes Simplifying And Expanding Hardship Distributions
On Friday, November 9, 2018, the IRS issued proposed amendments to the regulations relating to hardship distributions from 401(k) plans.
United States
21 Feb 2019
LLCs, Partnerships And The Tax Time Machine
Many LLCs and partnerships amended their governing documents in 2018 because of the various new tax rules that came into effect last year.
United States
15 Jan 2019
IRS Releases Much-Anticipated Proposed Regulations Clarifying Hardship Distribution Rules
The IRS recently released Proposed Regulations that provide much-anticipated guidance with regard to recent hardship distribution changes, which resulted due to:
United States
21 Nov 2018
Federal Government Proposes To Expand HRA Use
On October 12, 2017, President Trump signed an Executive Order which directed the Department of Labor, the Department of Treasury, and the Department of Health and Human Services to consider regulations or guidance that would expand the use of health reimbursement arrangements.
United States
30 Oct 2018
Border Protection For U.S. Intellectual Property
While the country is embroiled in heated political debate involving immigration and the appropriate means by which to protect U.S. borders, few if any disagree that many U.S. intellectual property owners are being...
United States
29 Oct 2018
Dear Mom
I must confess that all this talk about estate tax repeal and farmers losing their corn fields has resulted in our clients being confused and my mother being worried.
United States
18 Oct 2018
High Altitude Dreams
Santa Fe, New Mexico. Far removed from my office in New York City and recently hiking with friends in the mountains of New Mexico, I had a daydream.
United States
18 Oct 2018
Rock ‘N' Roll & Estate Taxes
Having grown up listening to and memorizing every Beatles song, I was deeply saddened by the death of George Harrison.
United States
18 Oct 2018
New Tax Bill Passed Both Houses Of Congress
Today, the new tax bill (the "Act") passed both the House and the Senate and is expected to be signed by President Trump prior to the end of the year.
United States
28 Dec 2017
Changes To Certain Federal And State Laws Relevant For Israeli Companies With U.S. Operations
A number of you in Israel have asked about the impact of the new U.S. tax law regime. At the time, the reconciliation process between the House and Senate versions was still underway ...
27 Dec 2017
Senate Passes Tax Reform-Individual Mandate Penalty Eliminated
Early Saturday morning, the U.S. Senate passed tax reform along party lines, by a vote of 51 to 49. The Senate version of tax reform includes a 20 percent corporate rate, rate cuts for individuals ...
United States
6 Dec 2017
Senate Will Likely Vote On Tax Reform Late Today Or Tomorrow: Individual Mandate Penalty Relief Is Included
According to multiple sources, the U.S. Senate is close to voting on tax reform either later today or in the morning.
United States
4 Dec 2017
House Approves Tax Bill: Senate Tax Bill Now Out Of Committee
In the U.S. House, the Tax Cuts and Jobs Act ( H.R. 1) (the Act) was approved by a vote of 227-205 yesterday. The legislation lowers the top corporate rate of 35 percent to a flat 20 percent.
United States
20 Nov 2017
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