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LexisNexis® Tax Law Center Podcast featuring Trudy Nearn, of Generations, PLC, on Tax Planning Issues Challenging Same Gender Couples

On this edition, Trudy Nearn focuses on key tax awareness issues affecting same gender couples, discussing income-, estate and gift-, and property tax issues that can impact their tax liabilities. She outlines distinctions between federal and state tax...

George W. Braun and Joseph F. Murphy
IRS Allows Safe Harbor 401(k) Plans to Suspend Nonelective Contributions

On May 18, 2009, the Internal Revenue Service issued proposed regulations allowing safe harbor 401(k) plan sponsors that experience a “substantial business hardship” to suspend or reduce safe harbor nonelective contributions during a plan...

Annette M. Ahlers
New Avenue for IRS to Issue Rulings on Select Issues in Section 355 Spin-Offs

In Rev. Proc. 2009-25, the IRS modified the no-rule provisions that apply to reorganizations and other transactions that occur in the context of a Section 355 transaction and certain aspects of the Section 355 requirements to allow for taxpayers to request...

Robert A. Friedel and Todd B. Reinstein
Protecting Your NOL Carryforward with a Poison Pill

As a result of the recent downturn in the economy, many companies have been incurring significant operating and tax losses. At the same time, corporate stock values have plunged. This confluence of events creates the potential for a company to lose the...

LexisNexis Tax Center
TAX.com: The Tax Daily for the Citizen Taxpayer

Peter Miller
Indiana Authorities Lower the Boom on Tax Scofflaws

HEAR ANDREW SWAIN, INDIANA ATTORNEY GENERAL OFFICE CHIEF TAX COUNSEL, DISCUSS THE STATE'S INTENSIFYING ENFORCEMENT EFFORTS The Indiana Attorney General is cracking down on puppy mill operators and "white van" vendors selling inferior stereo...