The Most Wonderful Time of the Year
Yes, it is that time of the year again. Election time! (And yes, Thanksgiving is in the air, too, along with all the wonderful holidays in December). This is truly a favorite time for me because I do cherish the right to choose. This has been a challenging time for the... Donald Rosenberg, EA
COVID-19 Presents Opportunities for Leave Sharing
In an attempt to find a silver-lining to the current health situation, this article examines how the current national emergency for COVID-19 presents an opportunity for employers to enhance their benefits for employees. While leave-sharing programs are common in the public s... John Kirk, JD, and Alex Mattingly, JD
A New Opportunity for Nonresident Aliens: Ownership in an S Corporation Introduction
Changes to U.S. tax law brought about by the 2017 Tax Cuts and Job Acti (TCJA) have affected many longstanding tax planning tools. One favorable change amends the rules regarding the persons who can own shares of an S corporation. Historically, the S corporation election was ... Rusudan Shervashidze, JD; Stanley C. Ruchelman, JD