The U.S. Supreme Court has granted certiorari in United States v. Quality Stores Inc. (No. 12-1408), paving the way for the high court to determine whether Federal Insurance Contributions Act (FICA) tax applies to supplemental unemployment benefits (SUB) payments.

The Supreme Court, in a landmark decision guaranteeing equal federal marital rights to couples in same-sex marriages, struck down section 3 of the Defense of Marriage Act as unconstitutional.

Find out how your and your staff's total compensation packages stack up against your peers’ compensation.

Swisspartners Group resolved a U.S. criminal tax probe by forfeiting $3.5 million and paying $900,000 in restitution for helping U.S. clients evade taxes.

In "Pellegrini v. Breitenbach", Case No. SJC-10458, 2010 Mass. LEXIS 293 (May 25, 2010), the Supreme Judicial Court declined to reform a will to create a charitable remainder annuity trust (CRAT) in order to minimize estate taxes and maximize distributions to the charitable beneficiaries of the will.

Tennessee counties and municipalities impose ad valorem tax on tangible personal properly used for commercial and industrial purposes in the state.

In a recent Law360 article, Kat Gregor comments on current and future tax obligations Meghan Markle, Duchess of Sussex, should consider as a U.S. citizen living abroad and married to a non-U.S. resident.

The U.S. Tax Court ruled that a trust can materially participate in trade or business activities based on the effort of its trustees.

The bill would create a new refundable tax credit beginning in January 2026 to help cover certain costs related to the conversion of a commercial structure to a residential structure...

To continue providing an incentive for businesses to employ apprentices and thus improve the quality of the currently available workforce, this Act extends the applicability of the apprenticeship tax credit.

In two recent Bloomberg Law articles, Kat Gregor comments on rules governing deductibility of payments enacted to governments as part of 2017 tax reform, including deporting requirements...

Tax Reform And The Implications On Cross-Border IP - Video

The Tax Cut and Jobs Act introduced a new rule limiting a businesses ability to deduct interest expense, which can have a significant impact in the senior living area as facilities often are acquired or built using debt.

The segment also explores the loopholes and workarounds that states could implement to allow their residents to avoid this cap.

Yesterday, President Trump signed an executive order that requires government agencies to identify two regulations for repeal for every new regulation that they wish to issue.

As you gather and review tax papers for your return, be sure to inform your accountant if you hold founders’ preferred stock, or if you sold a block of it in 2014.

The Legislature has eliminated taxation of certain trusts under the interest and dividends tax for taxable periods ending on or after December 31, 2013.

On Tuesday, May 18, the House Ways and Means Subcommittee on Oversight held a hearing on taxpayer fairness at the Internal Revenue Service.

The Appeals Court ruled that a taxpayer who resided in Massachusetts when he exercised stock options on Amazon stock for a gain of $5.3 million, but who intended to move back to Florida, was domiciled in Massachusetts for tax purposes.

On April 10, 2017, a Tennessee chancery court granted an order arising from a joint motion by the Tennessee Department of Revenue and two parties representing impacted businesses...