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22 Apr 2024, 1:35 am
Ease of transferring business assets: S Corp status allows for the sale of stock and simple property basis adjustment without triggering adverse tax consequences. [read post]
16 Apr 2024, 9:01 pm
B. [read post]
1 Mar 2024, 11:10 am
There are exceptions for unearned income derived from a) capital gains or b) dividends. [read post]
26 Feb 2024, 12:17 pm
& Chanwong, K., 2024. [read post]
15 Feb 2024, 9:22 am
Agents often earn a small commission from the works that their principals purchase, while a seller or dealer keeps the difference between what they purchased the work for and what they made off it.[12] B. [read post]
12 Feb 2024, 10:00 pm
Explore developments covering Generative AI in discovery, data security, and intellectual property. [read post]
8 Feb 2024, 6:00 am
Court of Appeals for the 2nd Circuit erred in holding that a failure to make a disclosure required under Item 303 of SEC Regulation S-K can support a private claim under Section 10(b) of the Securities Exchange Act of 1934, even in the absence of an otherwise misleading statement. [read post]
6 Feb 2024, 8:59 am
Dustin B. [read post]
5 Feb 2024, 10:00 pm
Explore developments covering Generative AI in discovery, data security, and intellectual property. [read post]
31 Jan 2024, 6:13 am
Smith and Ryan K. [read post]
28 Jan 2024, 9:01 pm
A registrant with a calendar year fiscal year must include these new disclosures in its Form 10-K or annual proxy statement filed in 2025. [read post]
26 Jan 2024, 9:18 am
Retirement Accounts Retirement accounts such as 401(k)s, IRAs, 403(b)s, and qualified annuities should not be transferred into a trust because a trust is a separate legal entity. [read post]
25 Jan 2024, 8:19 am
ARTICLES B. van Houtert, Het Haags Vonnissenverdrag: een game changer in Nederland? [read post]
23 Jan 2024, 5:00 am
., 401(k) plans and 403(b) plans) established after the SECURE 2.0 Act’s enactment date will be required to have an automatic enrollment feature. [read post]
19 Jan 2024, 10:59 am
Examples of overhead costs include equipment, rent, depreciation, utilities, material storage and handling, property taxes, and management (other than senior management). [read post]
18 Jan 2024, 7:25 pm
By Larry K. [read post]
16 Jan 2024, 5:00 am
§ 6501(b)(1). [read post]
12 Jan 2024, 11:16 am
Title 16, Code of Federal Regulations, Section 314.2(h) defines “Financial Institution” as: “[a]ny institution in the business of which is engaging in any activity that is financial in nature or incidental to such financial activities as described in section 4(k) of the Bank Company Holding Act of 1956, 12 U.S.C. 1843(k). [read post]
9 Jan 2024, 10:10 am
T ), allows employers to offer de minimis financial incentives to employees to participate in their 401(k) or 403(b) plans. [read post]
2 Jan 2024, 1:10 pm
Another is the use of starter 401(k)s/403(b)s that allow elective deferrals only, with catch-ups. [read post]
