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Tax Liability › Fees

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The whole problem with loans

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

When I draft a new 401(k) plan for a client, one of the first provisions I’ll recommend—including with some reluctance—is a loan feature. Not because I enjoy dealing with it. On the contrary, it’s an administrative pain. But...more

Walkers

Retiring trustee – reasonable security and retention of assets

Walkers on

Under section 43(b) of the Trusts (Guernsey) Law, 2007, when a trustee resigns or is removed it may require that it be provided with reasonable security for liabilities before surrendering trust property....more

Cadwalader, Wickersham & Taft LLP

Location, Location, Location: New York’s Apportionment Rules for Investment Managers

Cadwalader, Wickersham & Taft LLP on

New York State recently issued final corporate franchise tax regulations for sourcing income (the “Regulations”), including specific sourcing rules for service fees paid by passive investment customers (“PICs”) to investment...more

Allen Barron, Inc.

IRS Warns of Shady Tax Preparers and Increased Audit Risk

Allen Barron, Inc. on

In a recently released bulletin, IR-2023-59, the IRS warns of shady tax preparers and increased audit risk as part of their “Dirty Dozen” series.  The IRS provided some common “warning signs” including tax preparers who base...more

McNees Wallace & Nurick LLC

Department of Revenue Issues Pennsylvania Sales and Use Tax Letter Ruling No. SUT-20-001 – Regarding Taxation of Membership Fee

McNees Wallace & Nurick LLC on

On January 31, 2020, the Pennsylvania Department of Revenue (“Revenue”) issued Letter Ruling No. SUT-20-001, which concluded that the taxability of a membership fee in a professional association depends upon what a member...more

Stinson LLP

Minnesota Revenue Department Issues Notice on Surplus Lines Insurance Taxation

Stinson LLP on

The Minnesota Department of Revenue recently published a revenue notice to clarify how brokers of surplus lines insurance policies should calculate the total amount of insurance premiums that are subject to taxation,...more

Troutman Pepper Locke

Transaction Cost Deduction Denied - Tax Court Found Finder's Fee Paid By Target Was Not Paid For Benefit Of Target - Tax Update:...

Troutman Pepper Locke on

Plano Molding Co. (target), a manufacturer of plastics, was acquired by Plano Holding, an affiliate of the Ontario Teachers’ Pension Plan Board (buyer), from Tinicum Capital Partners (seller). ...more

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