Maryland's Sales Tax on IT and Data Services
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Earnouts are a form of contingent consideration that the buyer of a business pays to the seller in the period following the acquisition, based on the business achieving various financial metrics related to its performance...more
News that Steward Health Care executives may lose millions in unqualified retirement savings due to the company's use of a "rabbi trust" has sent a jolt through the ranks of corporate leadership. Steward's deferred...more
The Internal Revenue Service (“IRS”) and the Treasury Department on October 21, 2024, issued final regulations under Sections 3405(a) and 3405(b) of the Internal Revenue Code of 1986, as amended (“Code”). (The IRS had issued...more