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

AMT "Ifs and Buts": Considering Prospects for 2012 and Beyond
Posted on 26 Jun 2012 by LexisNexis Tax Law Community Staff

By Suellen Wolfe, J.D., LL.M. * In 1986, Congress concluded that "that no taxpayer with substantial economic income [should be able to] avoid significant tax liability by using exclusions, deductions, and credits. Although these provisions may... Read More

AMT "Ifs and Buts": Considering Prospects for 2012 and Beyond
Posted on 26 Jun 2012 by LexisNexis Tax Law Community Staff

By Suellen Wolfe, J.D., LL.M. * In 1986, Congress concluded that "that no taxpayer with substantial economic income [should be able to] avoid significant tax liability by using exclusions, deductions, and credits. Although these provisions may... Read More

Small Business Jobs Act of 2010
Posted on 4 Nov 2010 by Withers Bergman LLP Tax Practice

By Mitchell R. Kops , Sanford J. Davis , and William J. Kambas President Obama recently signed into law the Small Business Jobs Act of 2010 (the "Act"). After stalling in Congress earlier this year, the Act progressed rapidly in the month... 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

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 Things Come in Small Packages - The 2010 Small Business Jobs Act
Posted on 28 Sep 2010 by Mark A. Muntean

I didn't think I would ever say this, but it can be good to be small. President Obama's Small Business Jobs Act (H.R. 5297) is intended to benefit both small businesses and small business lenders. The House passed the 2010 Tax Act on Thursday... Read More

Big Breaks for Small Businesses
Posted on 2 Nov 2010 by Bullivant Houser Bailey PC

The recently enacted 2010 Small Business Jobs Act (the "Act") includes a wide-ranging assortment of tax breaks and incentives for small business. Below is a summary of some of the key tax breaks and incentives provided by the Act: Extension... Read More

Small Things Come in Small Packages - The 2010 Small Business Jobs Act
Posted on 28 Sep 2010 by Mark A. Muntean

I didn't think I would ever say this, but it can be good to be small. President Obama's Small Business Jobs Act (H.R. 5297) is intended to benefit both small businesses and small business lenders. The House passed the 2010 Tax Act on Thursday... Read More