Tax Law

Recent Posts

Taxation of Employer-Provided Cell Phones: Who Benefits?
Posted on 1 Nov 2011 by Deanne Morton

When I was practicing law in the 1990s, the large private law firm I worked for decided to follow the lead of the technology-based Silicon Valley firms and issue what was likely the first generation of Blackberry smartphones to associates and partners... Read More

Small Business Jobs Act of 2010 Allows Elective Deferral Plan Rollovers to Designated Roth Accounts
Posted on 21 Oct 2010 by Deanne Morton

For tax years beginning in 2005 or later, a Section 401(k) or Section 403(b) employee retirement plan may also include a "qualified Roth contribution program." Under a standard 401(k) or 403(b) plan, a participant employee decides to defer a... Read More

Small Business Relief! Expanded 1099 Reporting Repealed
Posted on 18 Apr 2011 by Maria Domingo

On April 14, 2011, President Obama signed into law the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 ( P.L. 112-9 ) which repeals the expanded Form 1099 reporting requirements for businesses that resulted... Read More