The Second Round of Paycheck Protection Program loans is available to help individuals and businesses affected by COVID.

Taxation of non-qualified stock options of private companies

COVID-19 SBA Paycheck Protection Loans for the Self-Employed

Summary and computation of Trust Fund Recovery Penalty

The 20% deduction for pass-through entity owners and planning strategies.

The recently enacted tax reform bill has made significant changes to the taxation of business.  This post summarizes some of the more substantial changes.

Employer-owned life insurance policies issued after August 17, 2016 are subject to taxation by the IRS unless they qualify for an exception.

More and more consumers are buying all kinds of stuff online--over the internet from companies such as Amazon.  Many of these sales transactions occur without the payment of sales taxes, as the selling company likely has no physical presence in the state of the purchaser.   Many brick-and-mortar companies argued that they were at a disadvantage as they were forced to compel customers to pay more (often times 8% or more) to cover the state sales tax.  

What to do when the IRS comes to collect.

The "Cadillac Tax" is a 40% penalty (excise tax) on health insurance plans and a provision of the Affordable Care Act that takes effect on January 1, 2018.

General Information on Trademark Law

Most states maintain some sort of successor liability provision in their tax statutes. 

Partnerships can grant profits interests or capital interests for services.  LLCs taxed as partnerships are proliferating.