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As the end of 2010 approaches and we receive numerous inquiries concerning developing hiring plans, I thought you might be especially interested to note some particulars about the Hiring Incentives to Restore Employment Act (the "HIRE Act") which was enacted earlier this year to stimulate prompt hiring of workers by businesses.

The Tax Court has ruled in "Shea Homes Inc. et al. v. Commissioner" (142 T.C. No. 3) that planned community developers can use the completed contract method to recognize income.

New York Individual Clients partner Warren Whitaker recently released the 2016 edition of U.S. Tax Planning for Non-U.S. Persons and Trusts: An Introductory Outline.

In a recent Law360 article, Kat Gregor comments on a Supreme Court's decision to grant cert to BNSF Railway Co.'s petition for review of whether payroll taxes should be deducted...

On December 19, 2025, the IRS released Notice 2026-06, extending by one additional year the transition period established in Revenue Ruling 2025-4 for certain employment tax and reporting obligations related to state...

Amanda Haverstick posted a new article on Forbes.com discussing a little-publicized addition to the Federal Unemployment Tax Act (FUTA), which quietly became law on October 21, 2013.

Individual Retirement Accounts (IRAs) and other retirement plans often make great vehicles for implementing charitable intentions.

William D. Lipkind (Partner-New Jersey) is co-author of an article on the "New South Dakota Special Spousal Trust" in the July 7, 2016, issue of Leimberg's Estate Planning Newsletter #2433.

Estate planning is not just about distributing assets after one's passing; it's a comprehensive strategy that encompasses various legal, financial, and personal considerations.

Qualified Opportunity Zones are a hot topic in the tax and business world, and are an opportunity that span into almost any business market.

This flow chart illustrates when a loan qualifies for inclusion in a REMIC under the IRS' new coronavirus guidance

On February 12, 2014, the Internal Revenue Service (IRS) published final regulations modifying the timeline under which certain employers will be required to make "shared responsibility" payments if they do not provide qualified health insurance for their full-time employees and dependents pursuant to the Affordable Care Act (ACA).

As has been the case over the last couple of years, opportunity zone ("OZ") investments have been the subject much interest from taxpayers and investors during 2021.

On Dec. 22, 2017, the 2017 Tax Cuts and Jobs Act (the "Act"), was signed into law, putting in place the most comprehensive set of changes to the Internal Revenue Code since 1986.

Our colleagues over at Proskauer's ERISA Practice Center Blog have noted that a recent IRS information letter confirms that "waiting time penalties" paid under California law are not wages...

Dave Camp unveiled a complete tax reform bill that would lower the top corporate and individual tax rates to 25%.

Louisiana's Department of Revenue has issued new guidance on significant changes to the state's Inventory Tax Credit program, affecting how C corporations and S corporations will handle ad valorem tax credits moving forward. The changes establish different treatment for various business entities and extend carryforward periods, creating important planning considerations for Louisiana businesses.