Tax | Baker Donelson

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" /> </div> <div class="page"> <div class="pageheader"> <a class="pageheaderlogolink" href="/"> <img class="pageheaderlogo" src="/images/pageheaderlogo.png" alt="Baker Donelson" /></a> <button type="button" class="pageheaderbtn pageheaderbtn-menu noprint" title="Menu"><i class="fa fa-bars base" aria-hidden="true"></i><i class="fa fa-close active" aria-hidden="true"></i><span class="pageheaderbtn-label">Menu</span></button> <div class="pagenav noprint"> <div class="pagenav-listbox pagenav-heightfit"> <ul class="pagenav-list-primary"> <li> <a class="pagenav-list-primary__link" href="/professionals" rel="navbios">Professionals<span class="fa fa-angle-right"></span></a> <div class="pagenav-flybox pagenav-heightfit" id="navbios"> <div class="pagenav-fly pagenav-fly-bios"> <div class="sharedform-bd"> <label for="ctlNav_TxtSearchInput" class="sr-only">Name / Keyword</label> <input name="ctl00$mp$ctlNav$TxtSearchInput" type="text" id="ctlNav_TxtSearchInput" class="pagenav-bios-keywords" data-search-field="q" PlaceHolder="Name / Keywords" /> <label for="ctlNav_DDLOffice" class="sr-only">Office</label> <select name="ctl00$mp$ctlNav$DDLOffice" id="ctlNav_DDLOffice" data-search-field="office"> <option value="-1">Office</option> <option value="12869">Atlanta</option> <option value="28693">Baltimore</option> <option value="12874">Baton Rouge</option> <option value="12870">Birmingham</option> <option value="52820">Charleston</option> <option value="56937">Charlotte</option> <option value="12867">Chattanooga</option> <option value="19612">Columbia</option> <option value="54690">Dallas</option> <option value="28542">Falls Church</option> <option value="12855">Fort Lauderdale</option> <option value="12872">Houston</option> <option value="12866">Jackson</option> <option value="12857">Johnson City (Tri-Cities)</option> <option value="12865">Knoxville</option> <option value="12863">Macon</option> <option value="12862">Mandeville</option> <option value="12860">Memphis</option> <option value="12861">Memphis (East)</option> <option value="12859">Nashville</option> <option value="12858">New Orleans</option> <option value="12868">Orlando</option> <option value="49553">Raleigh/Research Triangle</option> <option value="58774">The Connective (Virtual Office)</option> <option value="12856">Washington, D.C.</option> </select> <label for="ctlNav_DDLPractice" class="sr-only">Practice</label> <select name="ctl00$mp$ctlNav$DDLPractice" id="ctlNav_DDLPractice" data-search-field="practice"> <option value="-1">Practice</option> <option value="37155">340B Drug Pricing Program</option> <option value="48497">Academic Medical Centers</option> <option value="34602">Adjustment of Status</option> <option value="12973">Admiralty and Maritime</option> <option value="20572">Advice and Counsel</option> <option value="32299">Affordable Housing </option> <option value="45051">Alternative Dispute Resolution (ADR) </option> <option value="16608">Antitrust – Health Care</option> <option value="12972">Antitrust and Competition Law</option> <option value="16564">Appellate Practice</option> <option value="16676">Appropriations</option> <option value="54813">Artificial Intelligence</option> <option value="16656">Asset Based Finance</option> <option value="16655">Automotive</option> <option value="16665">Automotive Finance</option> <option value="20360">Aviation</option> <option value="38018">Baker Women</option> <option value="16646">Bankruptcy and Commercial Restructuring</option> <option value="40468">Behavioral Health and Substance Use Disorders</option> <option value="56426">Biometrics</option> <option value="16623">Biotechnology, Chemical and Pharmaceuticals</option> <option value="51858">Blockchain and Digital Assets Technology</option> <option value="12969">Broker-Dealer/Investment Adviser</option> <option value="12942">Business and Corporate</option> <option value="16578">Business Succession Planning</option> <option value="16679">Cannabis Law and Regulation</option> <option value="16675">Capital Raising Services</option> <option value="16559">Class & Collective Actions</option> <option value="16531">CMBS Special Servicers</option> <option value="16568">Commercial and Retail Insolvency</option> <option value="33052">Commercial Finance</option> <option value="16557">Commercial/Business Litigation</option> <option value="16587">Condominium Practice</option> <option value="12963">Construction</option> <option value="16563">Construction (Cross-Border Business)</option> <option value="58723">Construction Disaster Relief</option> <option value="12976">Consumer Lending</option> <option value="16647">Copyright Litigation</option> <option value="30343">Copyright, Media and Entertainment</option> <option value="32199">Corporate and Regulatory</option> <option value="16624">Corporate Finance</option> <option value="16574">Corporate Formations, Acquisitions and Other Business Transactions</option> <option value="20359">Corporate Governance</option> <option value="16668">Corporate Services</option> <option value="56496">Corporate Transparency Act</option> <option value="16590">Cosmetics</option> <option value="12949">Cross-Border Business</option> <option value="29937">Cross-Border Business Team: Austria, Germany and Switzerland</option> <option value="20350">Cross-Border Business Team: China</option> <option value="35103">Cross-Border Business Team: Italy</option> <option value="43318">Cross-Border Business Team: Japan</option> <option value="47496">Data Incident Response</option> <option value="16632">Data Protection, Privacy and Cybersecurity</option> <option value="47607">Data Protection: Financial Services</option> <option value="47567">Data Protection: Payment Card Industry Security</option> <option value="52839">Digital Health</option> <option value="16555">Directors and Officers Litigation</option> <option value="12945">Disaster Recovery and Government Services</option> <option value="38082">Diversity & Inclusion</option> <option value="16553">Drug, Device and Life Sciences</option> <option value="16653">Economic Development</option> <option value="16570">Economic Development – Inbound/Real Estate</option> <option value="16671">eDiscovery, Document Review and Investigation Services</option> <option value="51976">Electric Vehicle and Infrastructure</option> <option value="12957">Emerging Companies</option> <option value="12962">Eminent Domain</option> <option value="16585">Employee Benefits and ERISA Litigation</option> <option value="12961">Employee Benefits and Executive Compensation</option> <option value="16618">Energy and Petroleum</option> <option value="16643">Energy Default and Restructure</option> <option value="16569">Energy Finance</option> <option value="16542">Environment and Energy</option> <option value="50954">Environment, Social and Governance (ESG)</option> <option value="12925">Environmental, Sustainability, and Product Stewardship</option> <option value="16610">Equipment Leasing and Finance</option> <option value="16615">Exempt Organizations – Health Care</option> <option value="16649">Exempt Organizations and Nonprofits</option> <option value="12974">FDA Regulatory and Compliance</option> <option value="12954">Federal Aerospace and Defense Policy</option> <option value="52690">Federally Qualified Health Centers (FQHCs)</option> <option value="12979">Financial Services</option> <option value="39022">Financial Services Class Actions</option> <option value="16644">Financial Services Litigation</option> <option value="16597">Financing Long Term Care Facilities</option> <option value="48131">Food Safety & Regulation</option> <option value="51168">Franchise and Distribution</option> <option value="16588">Franchising – Health Care</option> <option value="35110">GDPR</option> <option value="12986">Government Contracts</option> <option value="16562">Government Contracts (Cross-Border Business)</option> <option value="12958">Government Enforcement and Investigations</option> <option value="12950">Government Relations and Public Policy</option> <option value="16530">Health Care Bankruptcy and Distress</option> <option value="55084">Health Care Discrimination Litigation and Compliance</option> <option value="16678">Health Care Enforcement Actions and Investigations</option> <option value="16540">Health Care Policy</option> <option value="58982">Health Care Regulatory</option> <option value="59073">Health Care Transactions</option> <option value="16620">Health Information Technology</option> <option value="28292">Health Law</option> <option value="16607">Health Systems/Hospitals</option> <option value="16606">HIPAA</option> <option value="29013">Home Health and Hospice Organizations</option> <option value="51167">Hospitality</option> <option value="56875">Hospital-Owned SNFs and Hospital-Affiliated SNFs</option> <option value="16601">HUD-Insured Financing</option> <option value="31637">Immigration</option> <option value="16561">Immigration (Cross-Border Business)</option> <option value="16681">Infrastructure and Surface Transportation</option> <option value="12966">Insurance Regulatory</option> <option value="12953">Intellectual Property</option> <option value="16565">Intellectual Property (Cross-Border Business)</option> <option value="12927">Intellectual Property and Technology Litigation</option> <option value="16576">International Arbitration and Dispute Resolution</option> <option value="16633">International Trade and National Security</option> <option value="12951">Labor & Employment</option> <option value="16660">Labor & Employment – Health Care</option> <option value="16550">Labor & Employment Litigation</option> <option value="16580">Labor Law</option> <option value="16680">Land Conservation and Real Estate</option> <option value="12944">Legal Project Management</option> <option value="12931">Litigation</option> <option value="16552">Litigation – Health Care</option> <option value="32236">Louisiana Life Sciences and Technology</option> <option value="16602">Managed Care</option> <option value="16617">Mechanical and Electromechanical</option> <option value="16594">Medical Devices</option> <option value="16654">Medical Devices and Health Care Information Technology</option> <option value="16599">Medical Research/Clinical Trials and Risk Management</option> <option value="16598">Medical Staff, Peer Review and Credentialing</option> <option value="16670">Merger and Acquisition Financial Services</option> <option value="12967">Mergers and Acquisitions</option> <option value="16662">Motor Carrier</option> <option value="45078">Neutrals</option> <option value="16579">OFCCP/Affirmative Action Plans</option> <option value="16672">Office Developments</option> <option value="12977">Oil and Gas</option> <option value="57835">Organ Donation and Transplant</option> <option value="16573">OSHA</option> <option value="16595">OTC and Prescription Pharmaceuticals</option> <option value="16650">Patent Litigation</option> <option value="16642">Patent Post Grant Proceedings</option> <option value="12980">Patent Prosecution</option> <option value="16572">Policies and Training</option> <option value="16666">Premises Liability</option> <option value="12941">Private Equity</option> <option value="12981">Pro Bono</option> <option value="16549">Product Liability, Class Action and Mass Tort</option> <option value="16548">Professional Liability</option> <option value="12932">Public Finance</option> <option value="16545">Public Hospitals and Health Systems</option> <option value="38950">Qualified Opportunity Zone Fund Investments</option> <option value="16635">Railroad</option> <option value="12935">Real Estate</option> <option value="16637">Real Estate Finance</option> <option value="16534">Real Estate Investment Trust (REIT)</option> <option value="44444">Real Estate Litigation</option> <option value="16657">Reductions in Force</option> <option value="16669">Regulatory and Compliance Services</option> <option value="12968">Residential Mortgage Lending and Servicing</option> <option value="16677">Restrictive Covenants</option> <option value="16673">Retail and Mixed Use</option> <option value="12964">Securities</option> <option value="12947">Securities Litigation</option> <option value="16603">Seniors Housing and Long Term Care</option> <option value="55970">Space</option> <option value="58107">Special Section: <em>Chevron</em> Doctrine</option> <option value="16661">State and Local Tax</option> <option value="12934">State Public Policy Advocacy</option> <option value="12936">Tax</option> <option value="16558">Tax (Cross-Border Business)</option> <option value="35851">Tax Controversy </option> <option value="39033">TCPA</option> <option value="12970">Technology</option> <option value="12926">Telecommunications</option> <option value="30998">Telehealth</option> <option value="12928">The Daschle Group</option> <option value="12971">The Howard Baker Forum</option> <option value="16641">Trade Secret Litigation</option> <option value="16609">Trademark and Branding</option> <option value="16645">Trademark and Unfair Competition Litigation</option> <option value="12937">Transportation and Logistics</option> <option value="16546">Transportation and Logistics Litigation</option> <option value="35752">Trials</option> <option value="49109">Trust, Estate and Fiduciary Litigation</option> <option value="12960">Trusts and Estates – Planning and Administration</option> <option value="42514">U.S. State Data Protection Laws</option> <option value="37374">University Technology Transfer and Commercialization</option> <option value="52184">Venture Capital</option> <option value="16674">Vessel Finance and Recovery</option> <option value="16571">Wage and Hour</option> <option value="33605">Water Treatment and Legionella</option> <option value="51957">Water Utilities</option> <option value="35131">WEBSCAN®</option> <option value="16567">Workers' Compensation</option> </select> <label for="ctlNav_DDLIndustry" class="sr-only">Industry</label> <select name="ctl00$mp$ctlNav$DDLIndustry" id="ctlNav_DDLIndustry" data-search-field="industry"> <option value="-1">Industry</option> <option value="16491">Admiralty and Maritime</option> <option value="12114">Automotive</option> <option value="16514">Automotive Finance</option> <option value="20587">Aviation</option> <option value="16522">Brand and Product Strategy, Management and Protection</option> <option value="16512">CMBS Special Servicers</option> <option value="12113">Construction</option> <option value="16500">Cross-Border Business (Manufacturing)</option> <option value="33058">Disaster Recovery and Government Services</option> <option value="12112">Drug, Device and Life Sciences</option> <option value="45840">Education</option> <option value="12117">Energy</option> <option value="16507">Energy Default and Restructure</option> <option value="16519">Energy Finance</option> <option value="16495">Environmental Compliance, Sustainability and Green Technologies</option> <option value="16501">Equipment Leasing and Finance</option> <option value="12119">Financial Services</option> <option value="58788">Food and Beverage</option> <option value="12118">Gaming</option> <option value="12111">Governmental Entities</option> <option value="28299">Health Care</option> <option value="16527">Health Information Technology</option> <option value="16526">Health Systems/Hospitals</option> <option value="12115">Higher Education</option> <option value="51229">Hospitality</option> <option value="45820">Independent Schools and Charter Schools</option> <option value="16524">Information Security</option> <option value="16490">Infrastructure and Surface Transportation</option> <option value="16521">Management of Human Capital</option> <option value="12108">Manufacturing</option> <option value="16489">Motor Carrier</option> <option value="16518">Oil and Gas</option> <option value="16494">Public Policy (Manufacturing)</option> <option value="16492">Railroad</option> <option value="12105">Real Estate</option> <option value="16506">Real Estate Finance</option> <option value="12116">Real Estate Investment Trust (REIT)</option> <option value="48966">Renewable Energy</option> <option value="16523">Reshoring of Manufacturing Operations</option> <option value="16516">Residential Mortgage Lending and Servicing</option> <option value="12104">Retail</option> <option value="16505">Seniors Housing and Long Term Care</option> <option value="16496">Site Selection, Expansion of Facilities and Economic Incentives</option> <option value="16497">Strategic Acquisitions</option> <option value="54927">Technology</option> <option value="12107">Telecommunications</option> <option value="12103">Transportation and Logistics</option> </select> <label for="ctlNav_DDLLanguage" class="sr-only">Language</label> <select 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data-search-field="q" PlaceHolder="Keywords" /> <label for="ctlNav_DDLPracticeExp" class="sr-only">Practice</label> <select name="ctl00$mp$ctlNav$DDLPracticeExp" id="ctlNav_DDLPracticeExp" data-search-field="practice"> <option value="-1">Practice</option> <option value="37155">340B Drug Pricing Program</option> <option value="48497">Academic Medical Centers</option> <option value="34602">Adjustment of Status</option> <option value="12973">Admiralty and Maritime</option> <option value="20572">Advice and Counsel</option> <option value="32299">Affordable Housing </option> <option value="45051">Alternative Dispute Resolution (ADR) </option> <option value="16608">Antitrust – Health Care</option> <option value="12972">Antitrust and Competition Law</option> <option value="16564">Appellate Practice</option> <option value="16676">Appropriations</option> <option value="54813">Artificial Intelligence</option> <option value="16656">Asset Based Finance</option> <option value="16655">Automotive</option> <option value="16665">Automotive Finance</option> <option value="20360">Aviation</option> <option value="38018">Baker Women</option> <option value="16646">Bankruptcy and Commercial Restructuring</option> <option value="40468">Behavioral Health and Substance Use Disorders</option> <option value="56426">Biometrics</option> <option value="16623">Biotechnology, Chemical and Pharmaceuticals</option> <option value="51858">Blockchain and Digital Assets Technology</option> <option value="12969">Broker-Dealer/Investment Adviser</option> <option value="12942">Business and Corporate</option> <option value="16578">Business Succession Planning</option> <option value="16679">Cannabis Law and Regulation</option> <option value="16675">Capital Raising Services</option> <option value="16559">Class & Collective Actions</option> <option value="16531">CMBS Special Servicers</option> <option value="16568">Commercial and Retail Insolvency</option> <option value="33052">Commercial Finance</option> <option value="16557">Commercial/Business Litigation</option> <option value="16587">Condominium Practice</option> <option value="12963">Construction</option> <option value="16563">Construction (Cross-Border Business)</option> <option value="58723">Construction Disaster Relief</option> <option value="12976">Consumer Lending</option> <option value="16647">Copyright Litigation</option> <option value="30343">Copyright, Media and Entertainment</option> <option value="32199">Corporate and Regulatory</option> <option value="16624">Corporate Finance</option> <option value="16574">Corporate Formations, Acquisitions and Other Business Transactions</option> <option value="20359">Corporate Governance</option> <option value="16668">Corporate Services</option> <option value="56496">Corporate Transparency Act</option> <option value="16590">Cosmetics</option> <option value="12949">Cross-Border Business</option> <option value="29937">Cross-Border Business Team: Austria, Germany and Switzerland</option> <option value="20350">Cross-Border Business Team: China</option> <option value="35103">Cross-Border Business Team: Italy</option> <option value="43318">Cross-Border Business Team: Japan</option> <option value="47496">Data Incident Response</option> <option value="16632">Data Protection, Privacy and Cybersecurity</option> <option value="47607">Data Protection: Financial Services</option> <option value="47567">Data Protection: Payment Card Industry Security</option> <option value="52839">Digital Health</option> <option value="16555">Directors and Officers Litigation</option> <option value="12945">Disaster Recovery and Government Services</option> <option value="38082">Diversity & Inclusion</option> <option value="16553">Drug, Device and Life Sciences</option> <option value="16653">Economic Development</option> <option value="16570">Economic Development – Inbound/Real Estate</option> <option value="16671">eDiscovery, Document Review and Investigation Services</option> <option value="51976">Electric Vehicle and Infrastructure</option> <option value="12957">Emerging Companies</option> <option value="12962">Eminent Domain</option> <option value="16585">Employee Benefits and ERISA Litigation</option> <option value="12961">Employee Benefits and Executive Compensation</option> <option value="16618">Energy and Petroleum</option> <option value="16643">Energy Default and Restructure</option> <option value="16569">Energy Finance</option> <option value="16542">Environment and Energy</option> <option value="50954">Environment, Social and Governance (ESG)</option> <option value="12925">Environmental, Sustainability, and Product Stewardship</option> <option value="16610">Equipment Leasing and Finance</option> <option value="16615">Exempt Organizations – Health Care</option> <option value="16649">Exempt Organizations and Nonprofits</option> <option value="12974">FDA Regulatory and Compliance</option> <option value="12954">Federal Aerospace and Defense Policy</option> <option value="52690">Federally Qualified Health Centers (FQHCs)</option> <option value="12979">Financial Services</option> <option value="39022">Financial Services Class Actions</option> <option value="16644">Financial Services Litigation</option> <option value="16597">Financing Long Term Care Facilities</option> <option value="48131">Food Safety & Regulation</option> <option value="51168">Franchise and Distribution</option> <option value="16588">Franchising – Health Care</option> <option value="35110">GDPR</option> <option value="12986">Government Contracts</option> <option value="16562">Government Contracts (Cross-Border Business)</option> <option value="12958">Government Enforcement and Investigations</option> <option value="12950">Government Relations and Public Policy</option> <option value="16530">Health Care Bankruptcy and Distress</option> <option value="55084">Health Care Discrimination Litigation and Compliance</option> <option value="16678">Health Care Enforcement Actions and Investigations</option> <option value="16540">Health Care Policy</option> <option value="58982">Health Care Regulatory</option> <option value="59073">Health Care Transactions</option> <option value="16620">Health Information Technology</option> <option value="28292">Health Law</option> <option value="16607">Health Systems/Hospitals</option> <option value="16606">HIPAA</option> <option value="29013">Home Health and Hospice Organizations</option> <option value="51167">Hospitality</option> <option value="56875">Hospital-Owned SNFs and Hospital-Affiliated SNFs</option> <option value="16601">HUD-Insured Financing</option> <option value="31637">Immigration</option> <option value="16561">Immigration (Cross-Border Business)</option> <option value="16681">Infrastructure and Surface Transportation</option> <option value="12966">Insurance Regulatory</option> <option value="12953">Intellectual Property</option> <option value="16565">Intellectual Property (Cross-Border Business)</option> <option value="12927">Intellectual Property and Technology Litigation</option> <option value="16576">International Arbitration and Dispute Resolution</option> <option value="16633">International Trade and National Security</option> <option value="12951">Labor & Employment</option> <option value="16660">Labor & Employment – Health Care</option> <option value="16550">Labor & Employment Litigation</option> <option value="16580">Labor Law</option> <option value="16680">Land Conservation and Real Estate</option> <option value="12944">Legal Project Management</option> <option value="12931">Litigation</option> <option value="16552">Litigation – Health Care</option> <option value="32236">Louisiana Life Sciences and Technology</option> <option value="16602">Managed Care</option> <option value="16617">Mechanical and Electromechanical</option> <option value="16594">Medical Devices</option> <option value="16654">Medical Devices and Health Care Information Technology</option> <option value="16599">Medical Research/Clinical Trials and Risk Management</option> <option value="16598">Medical Staff, Peer Review and Credentialing</option> <option value="16670">Merger and Acquisition Financial Services</option> <option value="12967">Mergers and Acquisitions</option> <option value="16662">Motor Carrier</option> <option value="45078">Neutrals</option> <option value="16579">OFCCP/Affirmative Action Plans</option> <option value="16672">Office Developments</option> <option value="12977">Oil and Gas</option> <option value="57835">Organ Donation and Transplant</option> <option value="16573">OSHA</option> <option value="16595">OTC and Prescription Pharmaceuticals</option> <option value="16650">Patent Litigation</option> <option value="16642">Patent Post Grant Proceedings</option> <option value="12980">Patent Prosecution</option> <option value="16572">Policies and Training</option> <option value="16666">Premises Liability</option> <option value="12941">Private Equity</option> <option value="12981">Pro Bono</option> <option value="16549">Product Liability, Class Action and Mass Tort</option> <option value="16548">Professional Liability</option> <option value="12932">Public Finance</option> <option value="16545">Public Hospitals and Health Systems</option> <option value="38950">Qualified Opportunity Zone Fund Investments</option> <option value="16635">Railroad</option> <option value="12935">Real Estate</option> <option value="16637">Real Estate Finance</option> <option value="16534">Real Estate Investment Trust (REIT)</option> <option value="44444">Real Estate Litigation</option> <option value="16657">Reductions in Force</option> <option value="16669">Regulatory and Compliance Services</option> <option value="12968">Residential Mortgage Lending and Servicing</option> <option value="16677">Restrictive Covenants</option> <option value="16673">Retail and Mixed Use</option> <option value="12964">Securities</option> <option value="12947">Securities Litigation</option> <option value="16603">Seniors Housing and Long Term Care</option> <option value="55970">Space</option> <option value="58107">Special Section: <em>Chevron</em> Doctrine</option> <option value="16661">State and Local Tax</option> <option value="12934">State Public Policy Advocacy</option> <option value="12936">Tax</option> <option value="16558">Tax (Cross-Border Business)</option> <option value="35851">Tax Controversy </option> <option value="39033">TCPA</option> <option value="12970">Technology</option> <option value="12926">Telecommunications</option> <option value="30998">Telehealth</option> <option value="12928">The Daschle Group</option> <option value="12971">The Howard Baker Forum</option> <option value="16641">Trade Secret Litigation</option> <option value="16609">Trademark and Branding</option> <option value="16645">Trademark and Unfair Competition Litigation</option> <option value="12937">Transportation and Logistics</option> <option value="16546">Transportation and Logistics Litigation</option> <option value="35752">Trials</option> <option value="49109">Trust, Estate and Fiduciary Litigation</option> <option value="12960">Trusts and Estates – Planning and Administration</option> <option value="42514">U.S. State Data Protection Laws</option> <option value="37374">University Technology Transfer and Commercialization</option> <option value="52184">Venture Capital</option> <option value="16674">Vessel Finance and Recovery</option> <option value="16571">Wage and Hour</option> <option value="33605">Water Treatment and Legionella</option> <option value="51957">Water Utilities</option> <option value="35131">WEBSCAN®</option> <option value="16567">Workers' Compensation</option> </select> <label for="ctlNav_DDLIndustryExp" class="sr-only">Industry</label> <select name="ctl00$mp$ctlNav$DDLIndustryExp" id="ctlNav_DDLIndustryExp" data-search-field="industry"> <option value="-1">Industry</option> <option value="16491">Admiralty and Maritime</option> <option value="12114">Automotive</option> <option value="16514">Automotive Finance</option> <option value="20587">Aviation</option> <option value="16522">Brand and Product Strategy, Management and Protection</option> <option value="16512">CMBS Special Servicers</option> <option value="12113">Construction</option> <option value="16500">Cross-Border Business (Manufacturing)</option> <option value="33058">Disaster Recovery and Government Services</option> <option value="12112">Drug, Device and Life Sciences</option> <option value="45840">Education</option> <option value="12117">Energy</option> <option value="16507">Energy Default and Restructure</option> <option value="16519">Energy Finance</option> <option value="16495">Environmental Compliance, Sustainability and Green Technologies</option> <option value="16501">Equipment Leasing and Finance</option> <option value="12119">Financial Services</option> <option value="58788">Food and Beverage</option> <option value="12118">Gaming</option> <option value="12111">Governmental Entities</option> <option value="28299">Health Care</option> <option value="16527">Health Information Technology</option> <option value="16526">Health Systems/Hospitals</option> <option value="12115">Higher Education</option> <option value="51229">Hospitality</option> <option value="45820">Independent Schools and Charter Schools</option> <option value="16524">Information Security</option> <option value="16490">Infrastructure and Surface Transportation</option> <option value="16521">Management of Human Capital</option> <option value="12108">Manufacturing</option> <option value="16489">Motor Carrier</option> <option value="16518">Oil and Gas</option> <option value="16494">Public Policy (Manufacturing)</option> <option value="16492">Railroad</option> <option value="12105">Real Estate</option> <option value="16506">Real Estate Finance</option> <option value="12116">Real Estate Investment Trust (REIT)</option> <option 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Our team of more than 60 tax lawyers counsels individuals and businesses throughout the United States.</p> </div> </div> </div> </div> </div> </div> <div class="pagestrip pagestrip-thumblist-type pagestrip-inverted services-strip-practices"> <div class="sg-pagewidth"> <h2 class="pagestrip-title">SubPractices</h2> <div class="shared-divider padded red"> <hr /> </div> <div class="pagestrip-cells services-hide-subs"> <div class="sg-row sg-row-pad"> <div class="sg-col-md-4"> <div class="pagestrip-cell" data-lazybg="/images/practice/56762_image.jpg" data-lazybg-proxy="#pagemarker-md"> <a class="pagestrip-cell-link" href="/affordable-housing" data-sga-action="practice-sub-click" data-sga-label='Affordable Housing'> <span class="pagestrip-cell-base"> <span class="pagestrip-cell-title">Affordable Housing </span> </span> </a> </div> </div> <div class="sg-col-md-4"> <div class="pagestrip-cell" data-lazybg="/images/practice/102703_image.jpg" data-lazybg-proxy="#pagemarker-md"> <a 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class="services-hide-subs__btn-container"><button class="services-hide-subs__btn" type="button">View More +</button></div> </div> </div> <div class="pagestrip pagestrip-videos-type"> <div class="sg-pagewidth"> <h2 class="pagestrip-title">Featured Video</h2> <div class="shared-divider padded"><hr /></div> <div class="pagestrip-videos-box sharedslider-angle"> <div class="pagestrip-videos-items sharedslider-angle-slides"> <div class="pagestrip-videos-item"> <a class="pagestrip-videos-thumb" href="/webinar-chevron-regulatory-deference-decision-what-you-need-to-know" data-video-url="https://www.youtube.com/watch?v=WSifO8J5BmE&rel=0" target="_blank" title="Watch Video" data-lazybg="/images/video/capture_image_154400.jpg" data-sga-action="practice-featuredvideos-click" data-sga-label='<em>Chevron</em> Regulatory Deference Decision: What You Need to Know'></a> <span class="pagestrip-videos-caption"><em>Chevron</em> Regulatory Deference Decision: What You Need to Know</span> <span class='pagestrip-videos-date'>December 11, 2024</span> </div> </div> </div> </div> </div> <div class="pagestrip pagestrip-infog-type noprint"> <div class="sg-pagewidth"> <h2 class="pagestrip-title">Why Baker Donelson?</h2> <div class="shared-divider padded"><hr /></div> <div class="pagestrip-infog-box sharedslider-angle"> <div class="sharedslider-angle-slides"> <div class="sharedinfog-cell " tabindex="0"> <span class="sharedinfog-face front"> <span class="sharedinfog-body"> <span class="sharedinfog-body-inner"> <span class='sharedinfog-frontabove'>More than</span> <span class='sharedinfog-frontnumber'>50</span> <span class='sharedinfog-frontbelow'>attorneys experienced in tax law</span> </span> </span> </span> </div> <div class="sharedinfog-cell " tabindex="0"> <span class="sharedinfog-face front"> <span class="sharedinfog-body"> <span class="sharedinfog-body-inner"> <span class='sharedinfog-frontabove'>Served as counsel in SALT disputes in more than</span> <span class='sharedinfog-frontnumber'>35 states</span> </span> </span> </span> </div> <div class="sharedinfog-cell " tabindex="0"> <span class="sharedinfog-face front"> <span class="sharedinfog-body"> <span class="sharedinfog-body-inner"> <span class='sharedinfog-frontnumber'>30+ attorneys</span> <span class='sharedinfog-frontbelow'>with an LL.M. in Taxation</span> </span> </span> </span> </div> <div class="sharedinfog-cell " tabindex="0"> <span class="sharedinfog-face front"> <span class="sharedinfog-body"> <span class="sharedinfog-body-inner"> <span class='sharedinfog-frontabove'>Named Among South's</span> <span class='sharedinfog-frontnumber'>Best</span> <span class='sharedinfog-frontbelow'>Economic Development Law Firms by Southern Business & Development</span> </span> </span> </span> </div> </div> </div> </div> </div> <div class="pagestrip pagestrip-bullet-type"> <div class="sg-pagewidth"> <h2 class="pagestrip-title">Featured Experience</h2> <div class="shared-divider padded"><hr /></div> <div class="pagestrip-bullet-cells sg-clearfix" data-itemcount="2"> <div class="pagestrip-cell"> <span class="pagestrip-bullet-icon"><i class="ci-48 ci-60-lg" aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-experience" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i></span> <span class="pagestrip-bullet-title"><p>Handled IRS Appeals-level disputes (including mediation and Fast Track) on the following issues: mark-to-market and other accounting issues, tax effects of corporate restructures, collection issues and penalties for non-payment of payroll taxes by a municipality, values for estate tax purposes, offshore residency, and allocation of condemnation proceeds between ordinary income and capital gains items.</p> </span> <div class="pagestrip-bullet-text"></div> </div> <div class="pagestrip-cell"> <span class="pagestrip-bullet-icon"><i class="ci-48 ci-60-lg" aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-experience" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i></span> <span class="pagestrip-bullet-title"><p>Advised four-generation family-owned manufacturing business (annual sales of approximately $30 million) with business succession planning.</p> </span> <div class="pagestrip-bullet-text"></div> </div> </div> </div> </div> </div> <div class="pagebodymain"> <div class="pagebodycols"> <div class="sg-pagewidth"> <div class="pagebodycols-banner"> <h2 class="shared-blue-header">Practice Overview</h2> <div class="shared-divider red"> <hr /> </div> </div> <div class="sg-row sg-row-pad"> <div class="sg-col-lg-8"> <div class="pagebodycol-main"> <div class="sharedrollup sharedrollup-startopen"> <button class="sharedrollup-header" type="button"><i aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-overview" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i>Overview</button> <div class="sharedrollup-body wb-content"> <div class='sharedbody-intro'><p>Baker Donelson's tax team advises clients on the full range of individual and business tax matters. Our team of more than 60 tax lawyers counsels individuals and businesses throughout the United States.</p> </div> <p>Our tax attorneys work closely with lawyers in our firm's other practice areas to provide comprehensive representation. We advocate effectively for clients on a vast array of federal and state tax, estate planning, retirement planning and business succession planning matters, including:</p> <p><strong>Business succession planning. </strong>We advise on business succession planning, including how to plan for both voluntary and involuntary transfers of the ownership, management and/or assets of a business.</p> <p><strong>Conservation easements. </strong>Members of our team advise clients on the preservation of land throughout the southeastern United States. We provide counsel to address a wide variety of issues faced by conservation donors, including land use, pass-through entity donors, compliance with federal and state securities laws, and tax planning.</p> <p><strong>Employee benefits and executive compensation. </strong>Our lawyers counsel clients on a full range of employee benefits and executive compensation issues as well as litigation of ERISA and non-ERISA claims in all state and federal trial and appellate courts. We advise on benefit plans sponsored by many types of employers, including taxable and pass-through entities, as well as governmental, church and other tax-exempt employers. Our lawyers are familiar with issues unique to collectively bargained funds, multi-employer plans and welfare arrangements and fully insured plans.</p> <p><strong>Estate planning and probate. </strong>We work with clients to create comprehensive estate plans which reduce income and estate tax liability while addressing the specific needs of the individual client. We also counsel clients in matters of probate and trust administration, post-mortem planning, marital agreements (both prenuptial and postnuptial), guardianship and conservatorship actions for minors and incapacitated adults, and the preparation of gift and estate tax returns.</p> <p><strong>Exempt organizations and non-profits. </strong>Attorneys on our team organize non-profit entities, obtain determinations of tax-exempt status, respond to IRS information requests, prepare state and local filings for charitable solicitations and tax exemption, and advise on tax-exempt corporate governance. In addition, we assist with intermediate sanctions and private inurement issues, and provide unrelated business income analyses.</p> <p><strong>Taxation – federal, income and other. </strong>Our tax team advises clients on the full range of individual and business tax matters, including tax planning, compliance, audit preparation and appeals; ruling requests; tax credits and special incentives; employment tax classification and compliance; tax controversies; enforcement actions; international, excise and other tax matters; and litigation.<a id="1" name="1"></a></p> <p><strong>Taxation – state and local. </strong>State and local governments continue to aggressively search for new revenues through increases in or creation of income, franchise, sales and use, gross receipts, property and other taxes. Our team of state and local tax (SALT) attorneys advise clients on reducing their state and local tax burden. We also litigate SALT cases and defend clients in collection and enforcement actions.</p> </div> </div> <div class="sharedrollup"> <button class="sharedrollup-header" type="button"><i aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-experience" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i>Representative Matters</button> <div class="sharedrollup-body wb-content"> <ul class="sharedpublist"> <li> <div class="wb-content-snug"> <p>Guided a publicly traded energy company through tax-driven corporate restructuring.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Restructured family business corporations, LLCs and other enterprises for better income tax efficiency, succession planning, and gift and estate tax planning, including obtaining private letter rulings on preservation of S corporation status.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Converted multiple C corporations to limited liability companies to be taxed as S corporations for federal purposes free of state franchise tax.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Advised on nonqualified deferred compensation issues including stock options, restricted stock, phantom stock, parachute payments, Section 409A and performance-based compensation not subject to the $1 million deduction limitation for public companies.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Handled tax issues on numerous acquisitions and sales, both taxable and tax-free, both corporate and partnership/LLC, including hospitals, medical centers, banks, securities firms, REITs, retail chains and tech companies.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Handled Offshore Voluntary Disclosure Process for accounts in Switzerland and a variety of other foreign jurisdictions.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Counseled a client regarding foreign bank account reporting (FBAR) compliance requirements and participation in the IRS voluntary disclosure initiative.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Represented a nonprofit health system in obtaining tax exempt status for seven integrated delivery system (IDS) medical foundations involving physician-controlled board governance structures, but with sufficient reserve powers in favor of the health system corporate member to maintain exempt status.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Handled IRS Appeals-level disputes (including mediation and Fast Track) on the following issues: mark-to-market and other accounting issues, tax effects of corporate restructures, collection issues and penalties for non-payment of payroll taxes by a municipality, values for estate tax purposes, offshore residency, and allocation of condemnation proceeds between ordinary income and capital gains items.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Advised a commercial and industrial service company and its sole owner on personal estate planning and business transition planning, including selecting the appropriate entities, creating operating agreements, handling the acquisition of a service company, preparing personal planning documents and consideration of transition plans including an ESOP, potential sale to an outside entity and sales of business interests to family members.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Advised four-generation family-owned manufacturing business (annual sales of approximately $30 million) with business succession planning.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Prepared numerous limited liability companies and trusts to transition the operation and transfer the ownership of real estate, active businesses, oil and gas interests, and other assets to accomplish orderly and tax-efficient transfers to the next generation of managers and family members.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Advised business owners with sale of their businesses with transaction values of approximately $2 million to $15 million.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Advised on the preservation of corporate net operating losses, including the adoption of NOL protection plans.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Represented client's interest in the acquisition of a retail food service franchisee.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Represented the owners of a large-scale manufacturer in the sale of their stock to a publicly traded company for approximately $400 million, as part of which a §338(h)(10) election (an election to treat the transaction as an asset sale for tax purposes) was made.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Litigation of property tax valuation disputes, sales and use tax disputes, and state income tax disputes.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Represented an executrix in litigation concerning the validity of testamentary trusts and dispositions.</p> </div> </li> <li> <div class="wb-content-snug"> <p>Advised various developer and finance clients on Inflation Reduction Act tax credits for energy-related projects, including qualified fuel cell projects and solar development projects.</p> </div> </li> </ul> </div> </div> <div class="sharedrollup"> <button class="sharedrollup-header" type="button"><i aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-publications" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i>Publications</button> <div class="sharedrollup-body wb-content"> <ul class="sharedpublist"> <li> "<a href='/fincen-issues-interim-final-rule-eliminating-cta-reporting-requirement-for-us-entities'>FinCEN Issues Interim Final Rule Eliminating CTA Reporting Requirement for U.S. Entities</a>" (March 2025) </li> <li> "<a href='/cta-deadlines-are-back'>CTA Deadlines Are Back</a>" (February 2025) </li> <li> "<a href='/final-and-proposed-regulations-for-retirement-and-health-plans'>Final and Proposed Regulations for Retirement and Health Plans</a>" (February 2025) </li> <li> "<a href='/cta-filings-remain-voluntary-for-now'>CTA Filings Remain Voluntary... For Now</a>" (January 2025) </li> <li> "<a href='/no-more-lists-irs-concedes-on-reportable-transaction-penalties'>No More Lists – IRS Concedes on Reportable Transaction Penalties</a>" (January 2025) </li> <li> "<a href='/fifth-circuit-reinstates-cta-injunction-enforcement-paused-once-again'>Fifth Circuit Reinstates CTA Injunction – Enforcement Paused Once Again</a>" (December 2024) </li> <li> "<a href='/update-fincen-clarifies-deadlines-for-cta-filings'>Update: FinCEN Clarifies Deadlines for CTA Filings</a>" (December 2024) </li> <li> "<a href='/fifth-circuit-reinstates-january-1-cta-filing-deadline'>Fifth Circuit Reinstates January 1 CTA Filing Deadline</a>" (December 2024) </li> <li> "<a href='/multiemployer-withdrawal-liability-can-extend-beyond-the-withdrawing-employer'>Multiemployer Withdrawal Liability Can Extend Beyond the Withdrawing Employer</a>," republished December 27, 2024, in <i>BenefitsPro</i> (December 2024) </li> <li> "<a href='/final-energy-credit-regulations-under-section-48'>Final Energy Credit Regulations Under Section 48</a>" (December 2024) </li> <li> "<a href='/cta-reporting-suspended-nationwide-fincen-responds'>CTA Reporting Suspended Nationwide; FinCEN Responds</a>" (December 2024) </li> <li> "<a href='/opportunities-for-us-manufacturers-under-the-second-trump-administration'>Opportunities for U.S. Manufacturers Under the Second Trump Administration </a>," republished in <i>Westlaw Today</i> (December 2024) </li> <li> "<a href='/fincen-extends-boi-report-deadline-for-hurricane-affected-businesses'>FinCEN Extends BOI Report Deadline for Hurricane-Affected Businesses</a>" (December 2024) </li> <li> "<a href='/preparing-employers-for-secure-20-compliance-in-2025'>Preparing Employers for SECURE 2.0 Compliance in 2025</a>," republished in <i>BenefitsPRO</i> (November 2024) </li> <li> "<a href='/corporate-transparency-act-and-tax-exempt-entities'>Corporate Transparency Act and Tax-Exempt Entities</a>," republished on December 2, 2024, in <i>Corporate Compliance Insights</i> (October 2024) </li> <li> "<a href='/deadline-nears-for-tennessee-franchise-tax-refund-eligibility'>Deadline Nears for Tennessee Franchise Tax Refund Eligibility</a>" (October 2024) </li> <li> "<a href='/issues-to-consider-when-retaining-third-party-vendors-for-cta-filing-services'>Issues to Consider When Retaining Third-Party Vendors for CTA Filing Services</a>" (October 2024) </li> <li> "<a href='/health-plan-compliance-concerns-for-year-end-2024'>Health Plan Compliance Concerns for Year-End 2024</a>," republished in <i>BenefitsPRO</i> (September 2024) </li> <li> "<a href='/business-income-and-sales/use-taxes-what-constitutes-a-manufacturer-for-certain-tax-incentives'>Business Income and Sales/Use Taxes: What Constitutes a Manufacturer for Certain Tax Incentives</a>" (September 2024) </li> <li> "<a href='/clean-energy-credits-under-the-inflation-reduction-act-credit-sales-and-prevailing-wage-bonus'>Clean Energy Credits Under the Inflation Reduction Act: Credit Sales and Prevailing Wage Bonus</a>" (September 2024) </li> <li> "<a href='https://communication.bakerdonelson.com/112/6008/august-2024/salt-select-developments---august-2024.asp'>SALT Select Developments</a>" (August 2024) </li> <li> "<a href='/irs-issues-new-guidance-on-erc-program-should-you-hold-or-fold'>IRS Issues New Guidance on ERC Program – Should You Hold or Fold?</a>" (August 2024) </li> <li> "<a href='https://communication.bakerdonelson.com/112/5941/july-2024/salt-select-developments---july-2024.asp'>SALT Select Developments</a>" (July 2024) </li> <li> "<a href='/supreme-court-upholds-life-insurance-valuation-in-estate-tax-calculation'>Supreme Court Upholds Life Insurance Valuation in Estate Tax Calculation</a>" (June 2024) </li> <li> "<a href='https://communication.bakerdonelson.com/112/5870/may-2024/salt-select-developments---may-2024.asp'>SALT Select Developments</a>" (May 2024) </li> <li> "<a href='/final-regulations-on-tax-credits-for-electric-vehicles-no-time-to-relax'>Final Regulations on Tax Credits for Electric Vehicles: No Time to Relax</a>," republished in <i>Westlaw Today</i> (May 2024) </li> <li> "<a href='/tax-refund-process-and-related-points-resulting-from-constitutional-issue-with-franchise-tax'>Tax Refund Process and Related Points Resulting from Constitutional Issue with Franchise Tax</a>" (May 2024) </li> <li> "<a href='/the-113th-tennessee-general-assembly-adjourns-sine-die'>The 113th Tennessee General Assembly Adjourns <em>Sine Die</em> – Highlighted Overview</a>" (April 2024) </li> <li> "<a href='https://communication.bakerdonelson.com/112/5812/april-2024/salt-select-developments---april-2024.asp'>SALT Select Developments</a>" (April 2024) </li> <li> "<a href='https://communication.bakerdonelson.com/112/5756/march-2024/salt-select-developments---march-2024.asp'>SALT Select Developments</a>" (March 2024) </li> <li> "<a href='/potential-tax-refunds-resulting-from-constitutional-issue-with-franchise-tax'>Potential Tax Refunds Resulting from Constitutional Issue with Franchise Tax</a>" (March 2024) </li> <li> "<a href='/alabama-federal-court-finds-corporate-transparency-act-unconstitutional'>Alabama Federal Court Finds Corporate Transparency Act Unconstitutional</a>," republished in <i>Westlaw Today</i> (March 2024) </li> <li> "<a href='/irs-announces-increased-audits-on-corporate-jet-usage'>IRS Announces Increased Audits on Corporate Jet Usage</a>" (February 2024) </li> <li> "<a href='/Summaries-Released-of-Select-Informal-Conference-Decisions'>Summaries Released of Select Informal Conference Decisions</a>" (February 2024) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5718/february-2024/salt-select-developments---february-2024.asp'>SALT Select Developments</a>" (February 2024) </li> <li> "<a href='/gov-lees-strategy-new-era-tennessee-growth-prosperity'>Gov. Lee's Strategy: A New Era for Tennessee's Growth & Prosperity</a>" (February 2024) </li> <li> "<a href='/legislation-filed-addressing-potential-constitutional-issue-with-franchise-tax'>Legislation Filed Addressing Potential Constitutional Issue with Franchise Tax</a>" (January 2024) </li> <li> "<a href='/reduction-in-tennessee-state-budget-outlook-and-tackling-the-franchise-tax-problem'>Reduction in Tennessee State Budget Outlook and Tackling the Franchise Tax Problem</a>" (January 2024) </li> <li> "<a href='/navigating-the-maze-whos-exempt-from-the-corporate-transparency-act'>Navigating the Maze: Who's Exempt from the Corporate Transparency Act?</a>," republished February 28, 2024, in <i>Corporate Compliance Insights</i> (January 2024) </li> <li> "<a href='/irs-launches-employee-retention-credit-voluntary-disclosure-program-is-it-time-to-hold-or-fold'>IRS Launches Employee Retention Credit Voluntary Disclosure Program – Is It Time to Hold or Fold?</a>" (January 2024) </li> <li> "<a href='/legislation-to-be-filed-addressing-potential-constitutional-issue-with-franchise-tax'>Legislation To Be Filed Addressing Potential Constitutional Issue with Franchise Tax</a>" (January 2024) </li> <li> "<a href='/department-of-the-treasury-and-irs-issue-proposed-regulations-for-advanced-manufacturing-production-credits'>Department of the Treasury and IRS Issue Proposed Regulations for Advanced Manufacturing Production Credits</a>" (January 2024) </li> <li> "<a href='/a-preview-of-the-113th-tennessee-general-assembly-second-regular-session'>A Preview of the 113th Tennessee General Assembly: Second Regular Session</a>" (January 2024) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5668/january-2024/salt-select-developments---january-2024.asp'>SALT Select Developments</a>" (January 2024) </li> <li> "<a href='/IRS-Increases-ERC-Enforcement-and-Prepares-to-Launch-New-Voluntary-Disclosure-Program'>IRS Increases ERC Enforcement and Prepares to Launch New Voluntary Disclosure Program</a>" (December 2023) </li> <li> "<a href='/the-importance-of-knowing-whether-you-own-the-company-the-corporate-transparency-act-and-beneficial-ownership'>The Importance of Knowing Whether You Own the Company: The Corporate Transparency Act and Beneficial Ownership</a>" (December 2023) </li> <li> "<a href='/surprise-gag-clause-attestation-due-by-12/31/2023'>Surprise! Gag Clause Attestation Due by 12/31/2023</a>" (December 2023) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5633/november-2023/salt-select-developments---november-2023.asp'>SALT Select Developments</a>" (November 2023) </li> <li> "<a href='/to-be-or-not-to-bea-reporting-company-under-the-corporate-transparency-act'>To Be or Not to Be… A Reporting Company Under the Corporate Transparency Act</a>," republished in the <i>Daily Business Review</i> (November 2023) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5586/october-2023/salt-select-developments---october-2023.asp'>SALT Select Developments</a>" (October 2023) </li> <li> "<a href='/countdown-to-the-corporate-transparency-act'>Countdown to the Corporate Transparency Act</a>," republished in <i>Corporate Compliance Insights</i> (October 2023) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5527/september-2023/salt-select-developments---september-2023.asp'>SALT Select Developments</a>" (September 2023) </li> <li> "<a href='/aca-affordability-test-will-be-more-difficult-to-pass-in-2024'>ACA Affordability Test Will Be More Difficult to Pass in 2024</a>," republished October 3, 2023, in <i>Westlaw Today</i> (September 2023) </li> <li> "<a href='/irs-issues-catch-up-contribution-transition-relief'>IRS Issues Catch-Up Contribution Transition Relief</a>" (September 2023) </li> <li> "<a href='/final-build-america-buy-america-act-guidance-released-tightening-us-content-requirements-for-federally-funded-infrastructure-projects'>Final Build America, Buy America Act Guidance Released, Tightening U.S. Content Requirements For Federally Funded Infrastructure Projects</a>" (August 2023) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5483/august-2023/salt-select-developments---august-2023.asp'>SALT Select Developments</a>" (August 2023) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5448/july-2023/salt-select-developments---july-2023.asp'>SALT Select Developments</a>" (July 2023) </li> <li> "<a href='/low-income-community-and-energy-community-bonus-tax-credits-for-clean-energy-projects'>Low-Income Community and Energy Community Bonus Tax Credits for Clean Energy Projects</a>," republished August 1, 2023, in <i>Corporate Compliance Insights</i> (July 2023) </li> <li> "<a href='https://communication.bakerdonelson.com/61/5400/june-2023/salt-select-developments---june-2023.asp'>SALT Select Developments</a>" (June 2023) </li> <li> "<a href='/treasury-provides-key-guidance-for-monetizing-clean-energy-tax-credits'>Treasury Provides Key Guidance for Monetizing Clean Energy Tax Credits</a>" (June 2023) </li> <li> "<a href='/irs-issues-new-guidance-on-nil-collectives'>IRS Issues New Guidance on NIL Collectives</a>" (June 2023) </li> <li> "<a href='/doe-clarifies-priority-projects-and-selection-criteria-in-new-guidance-for-the-48ce-advanced-energy-project-credit'>DOE Clarifies Priority Projects and Selection Criteria in New Guidance for the 48C(e) Advanced Energy Project Credit </a>" (June 2023) </li> <li> "<a href='/impact-of-new-irs-guidance-for-the-domestic-content-bonus-in-the-inflation-reduction-act'>Impact of New IRS Guidance for the Domestic Content Bonus in the Inflation Reduction Act</a>" (May 2023) </li> <li> "<a href='/maryland-changes-requirements-for-payment-of-recordation-tax-on-indemnity-mortgages'>Maryland Changes Requirements for Payment of Recordation Tax on Indemnity Mortgages</a>" (May 2023) </li> <li> "<a href='https://communications.bakerdonelson.com/61/5364/may-2023/salt-select-developments---may-2023.asp'>SALT Select Developments</a>" (May 2023) </li> <li> "<a href='https://news.bloombergtax.com/tax-insights-and-commentary/ruling-involving-trustees-frivolous-tax-return-raises-questions'>Ruling Involving Trustee's Frivolous Tax Return Raises Questions</a>," <em>Bloomberg Tax</em> (May 2023) </li> <li> "<a href='/tennessee-works-tax-plan-senate-bill-no-275-house-bill-no-323'>Tennessee Works Tax Act: Senate Bill No. 275/House Bill No. 323</a>" (May 2023) </li> <li> "<a href='https://communications.bakerdonelson.com/61/5323/april-2023/salt-select-developments---april-2023.asp'>SALT Select Developments</a>" (April 2023) </li> <li> "<a href='/end-of-covid-19-national-emergency-impact-on-employee-benefit-plans'>End of COVID-19 National Emergency: Impact on Employee Benefit Plans</a>" (April 2023) </li> <li> "<a href='/spotlight-on-tennessee-summaries-released-of-select-informal-conference-decisions'>Spotlight on Tennessee: Summaries Released of Select Informal Conference Decisions</a>" (April 2023) </li> <li> "<a href='/spotlight-on-alabama-recent-tax-tribunal-decision-should-be-of-interest-to-employers-using-remote-workers'>Spotlight on Alabama: Recent Tax Tribunal Decision Should Be of Interest to Employers Using Remote Workers</a>" (March 2023) </li> <li> "<a href='https://communications.bakerdonelson.com/61/5271/march-2023/salt-select-developments---march-2023.asp'>SALT Select Developments</a>" (March 2023) </li> <li> "<a href='https://communications.bakerdonelson.com/61/5202/february-2023/salt-select-developments---february-2023.asp'>SALT Select Developments</a>" (February 2023) </li> <li> "<a href='/secure-20-act-of-2022'>SECURE 2.0 Act of 2022</a>," republished in <i>BenefitsPRO</i> (January 2023) </li> <li> "<a href='https://communications.bakerdonelson.com/61/5160/january-2023/salt-select-developments.asp'>SALT Select Developments</a>" (January 2023) </li> <li> "<a href='/inflation-reduction-act-of-2022-guidance-for-new-tax-credits-for-clean-energy-manufacturers-coming-soon'>Inflation Reduction Act of 2022 – Guidance for New Tax Credits for Clean Energy Manufacturers Coming Soon</a>," republished in <i>Renewable Energy World</i> (December 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/5058/october-2022/salt-select-developments.asp'>SALT Select Developments</a>" (October 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/5025/september-2022/salt-select-developments.asp'>SALT Select Developments</a>" (September 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4966/august-2022/salt-select-developments.asp'>SALT Select Developments</a>" (August 2022) </li> <li> "<a href='/tax-exempt-private-schools-treated-equally-to-federally-funded-schools-subject-to-title-ix-requirements'>Tax-Exempt Private Schools Treated Equally to Federally Funded Schools, Subject to Title IX Requirements</a>" (July 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4917/june-2022/salt-select-developments.asp'>SALT Select Developments</a>" (June 2022) </li> <li> "<a href='/group-health-plans-and-abortion-implications-of-supreme-court-decision'>Group Health Plans and Abortion: Implications of Supreme Court Decision</a>," republished in <i>BenefitsPRO</i> (June 2022) </li> <li> "<a href='/transparency-in-coverage-rules'>Transparency in Coverage Rules</a>" (June 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4873/may-2022/salt-select-developments.asp'>SALT Select Developments</a>" (May 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4840/april-2022/salt-select-developments.asp'>SALT Select Developments</a>" (April 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4784/march-2022/salt-select-developments.asp'>SALT Select Developments</a>" (March 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4731/february-2022/salt-select-developments.asp'>SALT Select Developments</a>" (February 2022) </li> <li> "<a href='/corporate-transparency-act-requires-beneficial-ownership-reports'>Corporate Transparency Act Requires Beneficial Ownership Reports</a>" (February 2022) </li> <li> "<a href='/supreme-court-effectively-strikes-down-oshas-vaccine-or-test-ets'>Supreme Court (Effectively) Strikes Down OSHA's "Vaccine or Test" ETS</a>" (January 2022) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4678/january-2022/salt-select-developments.asp'>SALT Select Developments</a>" (January 2022) </li> <li> "<a href='/oshas-vaccine-or-test-ets-reinstated-next-steps-explained'>OSHA's "Vaccine or Test" ETS Reinstated: Next Steps Explained</a>" (December 2021) </li> <li> "<a href='/collaborative-compliance-tax-and-employment-old-issues-new-lens'>Collaborative Compliance: Tax and Employment – Old Issues, New Lens</a>," republished January 5, 2022, in <i>Texas Lawyer</i> (December 2021) </li> <li> "<a href='/fifth-circuit-reversal-of-nationwide-stay-leaves-enforcement-status-of-cms-vaccine-mandate-uncertain'>Fifth Circuit Reversal of Nationwide Stay Leaves Enforcement Status of CMS Vaccine Mandate Uncertain</a>," republished January 7, 2022, in <i>Westlaw</i> (December 2021) </li> <li> "<a href='/ten-states-challenge-cms-covid-19-vaccine-mandate'>Ten States Challenge CMS' COVID-19 Vaccine Mandate</a>" (November 2021) </li> <li> "<a href='/legal-challenges-to-oshas-vaccine-or-test-ets-your-questions-answered'>Legal Challenges to OSHA's "Vaccine or Test" ETS: Your Questions Answered</a>" (November 2021) </li> <li> "<a href='/osha-issues-emergency-temporary-standard-requiring-covid-19-vaccinations-or-tests'>OSHA Issues Emergency Temporary Standard Requiring COVID-19 Vaccinations or Tests</a>" (November 2021) </li> <li> "<a href='/personal-tax-planning-just-as-important-as-ever'>Personal Tax Planning Just As Important As Ever</a>" (November 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4564/october-2021/salt-select-developments(1).asp'>SALT Select Developments</a>" (October 2021) </li> <li> "<a href='/covered-federal-contractors-and-subcontractors-must-comply-with-biden-administration-vaccine-mandate-by-january-18-2022'>Covered Federal Contractors and Subcontractors Must Comply with Biden Administration Vaccine Mandate by January 18, 2022</a>" (September 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4502/september-2021/salt-select-developments.asp'>SALT Select Developments</a>" (September 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4445/august-2021/salt-select-developments.asp'>SALT Select Developments</a>" (August 2021) </li> <li> "<a href='/cobra-subsidy-dont-forget-2nd-notice-deadline-is-looming'>COBRA Subsidy: Don't Forget – 2nd Notice Deadline is Looming</a>" (August 2021) </li> <li> "<a href='/updated-irs-guidance-ffcra-benefits-available-under-arpa-regarding-paid-leave-for-vaccination-related-reasons'>Updated IRS Guidance: FFCRA Benefits Available under ARPA Regarding Paid Leave for Vaccination-Related Reasons</a>," republished August 5, 2021, in the <i>Maryland Daily Record</i> (July 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4395/july-2021/salt-select-developments.asp'>SALT Select Developments</a>" (July 2021) </li> <li> "<a href='/alabama-extends-historic-preservation-tax-credit'>Alabama Extends Historic Preservation Tax Credit</a>" (July 2021) </li> <li> "<a href='/what-crypto-holders-can-learn-from-early-2000s-tax-scandal'>What Crypto Holders Can Learn From Early-2000s Tax Scandal</a>," <em>Originally published by Law360</em> (June 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4350/june-2021/salt-select-developments.asp'>SALT Select Developments</a>" (June 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4314/may-2021/salt-select-developments.asp'>SALT Select Developments</a>" (May 2021) </li> <li> "<a href='/borrowers-should-build-a-record-to-prepare-for-ppp-loan-forgiveness-appeals'>Borrowers Should Build a Record to Prepare for PPP Loan Forgiveness Appeals</a>," republished in <i>Banking Exchange</i> (May 19, 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4245/april-2021/salt-select-developments.asp'>S.A.L.T. Select Developments</a>" (April 2021) </li> <li> "<a href='/update-administrative-guidance-issued-regarding-implementation-of-cobra-subsidies'>UPDATE: Administrative Guidance Issued Regarding Implementation of COBRA Subsidies</a>," republished in <i>Westlaw</i> (April 2021) </li> <li> "<a href='/PPP-recipients-may-qualify-for-expanded-employee-retention-credit'>PPP Recipients May Qualify For Expanded Employee Retention Credit</a>" (March 25, 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4205/march-2021/salt-select-developments.asp'>S.A.L.T. Select Developments</a>" (March 2021) </li> <li> "<a href='/six-months-of-paid-cobra-premiums-for-assistance-eligible-individuals'>Six Months of Paid COBRA Premiums for "Assistance Eligible Individuals"</a>" (March 2021) </li> <li> "<a href='/american-rescue-plan-act-of-2021-significant-ppp-changes-benefit-nonprofits-and-internet-publishing-organizations'>American Rescue Plan Act of 2021: Significant PPP Changes Benefit Nonprofits and Internet Publishing Organizations</a>" (March 12, 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4153/february-2021/salt-select-developments.asp'>S.A.L.T. Select Developments</a>" (February 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4116/january-2021/s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments</a>" (January 2021) </li> <li> "<a href='/chambers-of-commerce-and-trade-associations-become-eligible-for-ppp-loans-with-certain-conditions'>Chambers of Commerce and Trade Associations Become Eligible for PPP Loans, With Certain Conditions</a>" (January 2021) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4048/december-2020/s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments</a>" (December 2020) </li> <li> "<a href='/estate-planning-alert-the-time-for-planning-is-now'>Estate Planning Alert: The Time for Planning is Now</a>" (November 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/4006/november-2020/s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments</a>" (November 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3967/october-2020/s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments</a>" (October 2020) </li> <li> "<a href='/ppp-sba-issues-guidance-on-changes-in-ownership-and-full-forgiveness-eased-for-smaller-loans'>PPP: SBA Issues Guidance on Changes in Ownership and Full Forgiveness Eased for Smaller Loans</a>," republished in <i>Banking Exchange</i> (October 16, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3942/september-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #10</a>" (September 30, 2020) </li> <li> "<a href='/tax-extenders-what-is-likely-to-be-expanded-or-modified'>Tax Extenders: What Is Likely To Be Expanded or Modified?</a>," <em>Washington, D.C. Update</em> (September 2020) </li> <li> "<a href='/navigating-covid-19-tax-nexus-withholding-taxes-and-state-unemployment-taxes'>Navigating COVID-19: Tax Nexus, Withholding Taxes, and State Unemployment Taxes</a>" (September 9, 2020) </li> <li> "<a href='/executive-order-deferring-taxes-notice-2020-65-postures-guidance'>Executive Order "Deferring" Taxes: Notice 2020-65 Postures Guidance</a>," republished October 8, 2020, in <i>Corporate Compliance Insights </i> (September 2020) </li> <li> "<a href='/estate-planning-alert-take-advantage-of-2020-planning-opportunities-now'>Estate Planning Alert: Take Advantage of 2020 Planning Opportunities Now</a>" (August 2020) </li> <li> "<a href='/tennessee-joins-states-extending-immunity-to-businesses-for-covid-19-liability-issues'>Tennessee Joins States Extending Immunity to Businesses for COVID-19 Liability Issues</a>" (August 24, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3883/august-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #9</a>" (August 20, 2020) </li> <li> "<a href='/executive-order-deferring-taxes-what-are-the-employers-options'>Executive Order "Deferring" Taxes: What Are The Employer's Options?</a>" (August 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3853/july-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #8</a>" (July 27, 2020) </li> <li> "<a href='/spotlight-on-alabama-alabama-announces-100-million-small-business-grant-program'>Spotlight on Alabama: Alabama Announces $100 Million Small Business Grant Program</a>" (July 15, 2020) </li> <li> "<a href='https://www.bloomberglaw.com/product/tax/document/X358JMT8000000?bna_news_filter=daily-tax-report&jcsearch=BNA%2520000001732f89d229a177bffb52080000#jcite'>INSIGHT: Navigating Covid-19 Relief Loans, Employer Tax Deferral, and Tax Credits</a>," <em>Bloomberg Law: Tax</em> (July 9, 2020) </li> <li> "<a href='/paycheck-protection-program-extended-sba-releases-borrower-data'>Paycheck Protection Program Extended; SBA Releases Borrower Data</a>," republished in <i>Banking Exchange</i> (July 7, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3806/june-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #7</a>" (June 25, 2020) </li> <li> "<a href='/navigating-ppp-employer-tax-deferral-and-tax-credits-under-the-ffcra-and-cares-act'>Navigating PPP, Employer Tax Deferral, and Tax Credits Under the FFCRA and CARES Act</a>" (June 17, 2020) </li> <li> "<a href='/spotlight-on-tennessee-governor-announces-relief-payments-to-small-business'>Spotlight on Tennessee: Governor Announces Relief Payments to Small Business</a>" (June 3, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3758/june-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #6</a>" (June 2, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3709/may-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #5</a>" (May 8, 2020) </li> <li> "<a href='/spotlight-on-tennessee-governor-signs-marketplace-facilitators-sales-tax-law-effective-october-1-2020'>Spotlight on Tennessee: Governor Signs Marketplace Facilitators Sales Tax Law, Effective October 1, 2020</a>" (April 2020) </li> <li> "<a href='/spotlight-on-tennessee-governor-lee-issues-executive-order-permitting-remote-execution-of-legal-documents'>Spotlight on Tennessee: Governor Lee Issues Executive Order Permitting Remote Execution of Legal Documents</a>" (April 17, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3649/april-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #4</a>" (April 16, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3614/april-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #3</a>" (April 3, 2020) </li> <li> "<a href='/florida-stay-at-home-order-what-florida-businesses-need-to-know'>Florida Stay at Home Order: What Florida Businesses Need to Know</a>" (April 2, 2020) </li> <li> "<a href='/coronavirus-5-lessons-learned-from-tennessee-governors-executive-orders-to-stay-at-home'>Coronavirus: 5 Lessons Learned from Tennessee Governor's Executive Orders to Stay at Home</a>" (March 31, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3591/march-2020/coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #2</a>" (March 30, 2020) </li> <li> "<a href='/the-irs-wants-to-help'>The IRS Wants to Help</a>" (March 29, 2020) </li> <li> "<a href='/coronavirus-significant-tax-provisions-in-the-cares-act'>Coronavirus: Significant Tax Provisions in the CARES Act for Businesses and Individuals</a>" (March 27, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3571/march-2020/internal-lists---coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities, Supplement #1</a>" (March 25, 2020) </li> <li> "<a href='/coronavirus-latest-tax-provisions-implemented-in-coronavirus-pandemic-resource-response-as-of-friday-morning-march-20-2020'>Coronavirus: Latest Tax Provisions Implemented in Coronavirus Pandemic Resource Response as of Friday Morning, March 20, 2020</a>" (March 20, 2020) </li> <li> "<a href='https://communications.bakerdonelson.com/61/3528/march-2020/internal-lists---coronavirus--s.a.l.t.-select-developments.asp'>S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities</a>" (March 19, 2020) </li> <li> "<a href='/rental-real-estate-enterprises-section-199a-safe-harbor-for-treatment-as-trade-or-business'>Rental Real Estate Enterprises – Section 199A Safe Harbor for Treatment as Trade or Business</a>" (December 2019) </li> <li> "<a href='/year-end-2019-asset-sales-may-result-in-increased-tax-savings-under-the-qualified-opportunity-zone-program'>Year-End 2019 Asset Sales May Result in Increased Tax Savings Under the Qualified Opportunity Zone Program</a>" (September 2019) </li> <li> "<a href='/spotlight-on-alabama-alabama-supreme-court-holds-that-all-software-is-subject-to-sales-and-use-tax-while-confirming-that-separately-invoiced-services-for-custom-software-are-not-subject-to-tax'>Spotlight on Alabama: Alabama Supreme Court Holds that All Software is Subject to Sales and Use Tax, While Confirming that Separately Invoiced Services for Custom Software are Not Subject to Tax</a>" (June 2019) </li> <li> "<a href='/section-4960-excise-tax-relating-to-employees-of-tax-exempt-organization'>Section 4960 Excise Tax Relating to Employees of Tax-Exempt Organization</a>" (March 2019) </li> <li> "<a href='/how-franchisors-can-benefit-from-the-qualified-business-income-deduction'>How Franchisors Can Benefit from the Qualified Business Income Deduction</a>," (February 2019); republished in <i>Westlaw Journal Bank & Lender Liability</i> (March 2019) </li> <li> "<a href='/irs-to-add-more-criminal-investigators-know-what-to-do-when-visited-by-an-agent'>IRS to Add More Criminal Investigators – Know What to Do when Visited by an Agent </a>" (March 2019) </li> <li> "<a href='/qualified-business-income-deduction-guidance-package-released'>Qualified Business Income Deduction Guidance Package Released</a>" (January 2019) </li> <li> "<a href='/is-your-estate-plan-getting-the-most-out-of-the-new-tax-laws'>Is Your Estate Plan Getting the Most Out of the New Tax Laws?</a>" (December 2018) </li> <li> "<a href='/irs-proposes-new-regulations-for-bonus-depreciation-deduction'>IRS Proposes New Regulations for Bonus Depreciation Deduction</a>" (August 2018) </li> <li> "<a href='/spotlight-on-louisiana-after-wayfair-sales-and-use-tax-compliance-for-louisiana-e-commerce'>Spotlight on Louisiana: After <em>Wayfair</em>, Sales and Use Tax Compliance for Louisiana E-Commerce</a>" (August 2018) </li> <li> "<a href='/spotlight-on-non-profits-irs-eliminates-donor-reporting-requirements-for-certain-tax-exempt-organizations'>Spotlight on Non-Profits: IRS Eliminates Donor Reporting Requirements for Certain Tax-Exempt Organizations</a>" (August 2018) </li> <li> "<a href='/the-perils-facing-a-us-person-having-an-undeclared-offshore-financial-account'>The Perils Facing a U.S. Person Having an Undeclared Offshore Financial Account</a>" (August 2018) </li> <li> "<a href='/the-qualified-business-income-deduction-proposed-regulations-shed-light-on-several-key-issues'>The Qualified Business Income Deduction: Proposed Regulations Shed Light on Several Key Issues</a>" (August 2018) </li> <li> "<a href='/spotlight-on-south-carolina-after-wayfair-sales-and-use-tax-compliance-for-e-commerce-in-south-carolina'>Spotlight on South Carolina: After <em>Wayfair</em>, Sales and Use Tax Compliance for E-Commerce in South Carolina</a>" (August 2018) </li> <li> "<a href='/spotlight-on-mississippi-after-wayfair-sales-and-use-tax-compliance-for-mississippi-e-commerce'>Spotlight on Mississippi: After <em>Wayfair</em>, Sales and Use Tax Compliance for Mississippi E-Commerce</a>" (July 2018) </li> <li> "<a href='/spotlight-on-tennessee-after-wayfair-sales-and-use-tax-compliance-for-tennessee-e-commerce'>Spotlight on Tennessee: After <em>Wayfair</em>, Sales and Use Tax Compliance for Tennessee E-Commerce</a>" (July 2018) </li> <li> "<a href='/spotlight-on-georgia-after-wayfair-sales-and-use-tax-compliance-for-georgia-e-commerce'>Spotlight on Georgia: After <em>Wayfair</em>, Sales and Use Tax Compliance for Georgia E-Commerce</a>" (July 2018) </li> <li> "<a href='/spotlight-on-alabama-after-wayfair-sales-and-use-tax-compliance-for-alabama-e-commerce'>Spotlight on Alabama: After <em>Wayfair</em>, Sales and Use Tax Compliance for Alabama E-Commerce</a>" (July 2018) </li> <li> "<a href='/wayfair-decision-broadens-e-commerce-sales-tax-responsibilities'>Spotlight on SALT: <em>Wayfair</em> Decision Broadens E-Commerce Sales Tax Responsibilities</a>" (June 2018) </li> <li> "<a href='/irs-finally-provides-important-penalty-and-filing-relief-on-the-section-965-tax-for-qualifying-individuals'>IRS Finally Provides Important Penalty and Filing Relief on the Section 965 Tax for Qualifying Individuals</a>" (June 2018) </li> <li> "<a href='/tax-act-presents-new-opportunity-for-gain-deferral'>Tax Act Presents New Opportunity for Gain Deferral</a>" (May 2018) </li> <li> "<a href='/spotlight-on-alabama-state-tax-filing-deadline-extended-for-taxpayers-affected-by-march-19-storm'>Spotlight on Alabama: State Tax Filing Deadline Extended for Taxpayers Affected by March 19 Storm</a>" (March 2018) </li> <li> "<a href='/spotlight-on-alabama-2018-tax-amnesty-program'>Spotlight on Alabama: 2018 Tax Amnesty Program</a>" (March 2018) </li> <li> "<a href='/no-news-is-not-always-good-news-irss-offshore-voluntary-disclosure-program-is-ending'>No News is Not Always Good News: IRS's Offshore Voluntary Disclosure Program is Ending</a>" (March 2018) </li> <li> "<a href='/401k-plan-hardship-withdrawals-for-casualty-losses'>401(k) Plan Hardship Withdrawals for Casualty Losses</a>" (February 2018) </li> <li> "<a href='/tax-law-changes-affecting-equipment-leasing-companies'>Tax Law Changes Affecting Equipment Leasing Companies</a>" (January 2018) </li> <li> "<a href='/spotlight-on-alabama-supreme-court-affirms-limitations-of-municipal-business-license-tax-on-out-of-state-suppliers'>Spotlight on Alabama: Supreme Court Affirms Limitations of Municipal Business License Tax on Out-of-State Suppliers</a>," republished by <i>JD Supra</i> (January 2018) </li> <li> "<a href='/tax-reform-spotlight-on-compensation-and-benefits-provisions'>Tax Reform: Spotlight on Compensation and Benefits Provisions</a>" (January 2018) </li> <li> "<a href='/major-changes-in-taxation-of-business-under-tax-cuts-and-jobs-act-is-pass-through-right-for-you'>Major Changes in Taxation of Business Under Tax Cuts and Jobs Act: Is Pass-Through Right for You?</a>" (December 2017) </li> <li> "<a href='/congress-passes-government-funding-measures'>Congress Passes Government Funding Measures</a>" (December 2017) </li> <li> "<a href='/new-tax-plan-changes-rules-on-health-coverage-employee-benefits-and-executive-compensation'>New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation</a>" (December 2017) </li> <li> "<a href='/no-business-left-behind-new-tax-bill-ushers-in-significant-changes-for-all-companies'>No Business Left Behind - New Tax Bill Ushers in Significant Changes for All Companies</a>" (December 2017) </li> <li> "<a href='/tax-overhaul-draws-new-boundaries-around-international-business'>Tax Overhaul Draws New Boundaries Around International Business</a>" (December 2017) </li> <li> "<a href='/tax-change-for-the-tax-exempt-how-will-organizations-and-their-donors-be-affected'>Tax Change for the Tax-Exempt: How Will Organizations – and Their Donors – Be Affected?</a>" (December 2017) </li> <li> "<a href='/congress-passes-gop-tax-overhaul-legislation'>Congress Passes GOP Tax Overhaul Legislation</a>" (December 2017) </li> <li> "<a href='/republicans-release-final-tax-bill-agreement'>Republicans Release Final Tax Bill Agreement</a>" (December 2017) </li> <li> "<a href='/senate-passes-gop-tax-cuts-package-house-and-senate-bills-now-move-to-conference-committee'>Senate Passes GOP Tax Cuts Package; House and Senate Bills Now Move to Conference Committee </a>" (December 2017) </li> <li> "<a href='/sixth-circuit-not-willing-to-relent-that-business-owner-was-liable-for-trust-fund-tax-penalty-despite-creditors-control-over-finances'>Sixth Circuit Not Willing to Relent that Business Owner Was Liable for Trust Fund Tax Penalty Despite Creditor's Control over Finances</a>," republished by <i>JD Supra</i> (November 2017) </li> <li> "<a href='/year-end-tax-planning-in-light-of-republican-tax-proposal'>Year-End Tax Planning in Light of Republican Tax Proposal</a>" (November 2017) </li> <li> "<a href='/treasury-to-withdraw-controversial-section-2704-proposed-regulations'>Treasury to Withdraw Controversial Section 2704 Proposed Regulations</a>" (October 2017) </li> <li> "<a href='/congressional-republicans-and-white-house-release-outline-of-tax-reform-proposal'>Congressional Republicans and White House Release Outline of Tax Reform Proposal</a>" (October 2017) </li> <li> "<a href='/spotlight-on-alabama-tax-tribunal-distinguishes-scope-of-federal-and-alabama-responsible-person-penalty'>Spotlight on Alabama: Tax Tribunal Distinguishes Scope of Federal and Alabama Responsible Person Penalty</a>" (September 2017) </li> <li> "<a href='/government-agencies-grant-employee-benefits-relief-for-harvey-victims'>Government Agencies Grant Employee-Benefits Relief for Harvey Victims</a>" (September 2017) </li> <li> "<a href='/spotlight-on-alabama-new-law-extends-creditor-protections-for-certain-retirement-account-assets-in-alabama'>Spotlight on Alabama: New Law Extends Creditor Protections for Certain Retirement Account Assets in Alabama </a>" (June 2017) </li> <li> "<a href='/irs-once-again-begins-using-private-debt-collectors'>IRS (Once Again) Begins Using Private Debt Collectors</a>" (May 2017) </li> <li> "<a href='/spotlight-on-tennessee-governor-signs-improve-act-to-fund-infrastructure-reduce-taxes'>Spotlight on Tennessee: Governor Signs IMPROVE Act to Fund Infrastructure, Reduce Taxes</a>" (May 2017) </li> <li> "<a href='/executive-order-results-in-irs-reconsideration-of-plan-to-reject-certain-returns-missing-health-insurance-information'>Executive Order Results in IRS' Reconsideration of Plan to Reject Certain Returns Missing Health Insurance Information</a>" (February 2017) </li> <li> "<a href='/spotlight-on-tennessee-governor-haslam-seeks-to-improve-the-volunteer-state'>Spotlight on Tennessee: Governor Haslam Seeks to "IMPROVE" the Volunteer State</a>" (January 2017) </li> <li> "<a href='/president-trump-has-been-inaugurated-whats-next-for-tax-reform'>President Trump Has Been Inaugurated. What's Next for Tax Reform?</a>" (January 2017) </li> <li> "<a href='/new-year-new-filing-deadline-for-certain-tax-returns'>New Year, New Filing Deadline for Certain Tax Returns</a>" (January 2017) </li> <li> "<a href='/lessons-from-the-trump-foundation-complying-with-state-charitable-solicitation-requirements'>Lessons from the Trump Foundation: Complying with State Charitable Solicitation Requirements</a>" (October 2016) </li> <li> "<a href='/IRS-Provides-Guidance-Addressing-Leave-Based-Donations-Benefiting-Louisiana-Storm-Victims-09-20-2016'>IRS Provides Guidance Addressing Leave-Based Donations Benefiting Louisiana Storm Victims</a>" (September 2016) </li> <li> "<a href='/Victims-of-Louisiana-Storms-and-Flooding-May-Access-Assets-from-Qualified-Retirement-Plans-to-Alleviate-Hardships-09-02-2016'>Victims of Louisiana Storms and Flooding May Access Assets from Qualified Retirement Plans to Alleviate Hardships</a>" (September 2016) </li> <li> "<a href='/Spotlight-on-Louisiana-IRS-Grants-Tax-Relief-to-Louisiana-Flood-Victims-08-19-2016'>Spotlight on Louisiana: IRS Grants Tax Relief to Louisiana Flood Victims</a>" (August 2016) </li> <li> "<a href='/Proposed-Regulations-Seek-to-Significantly-Limit-Common-Estate-Planning-Tool-08-10-2016'>Proposed Regulations Seek to Significantly Limit Common Estate Planning Tool</a>" (August 2016) </li> <li> "<a href='/Spotlight-on-Tennessee-RD-Exemption-for-SalesUse-Taxes-07-14-2016'>Spotlight on Tennessee: R&D Exemption for Sales/Use Taxes</a>" (July 2016) </li> <li> "<a href='/Spotlight-on-Tennessee-2016-Tax-and-Related-Legislation-06-30-2016'>Spotlight on Tennessee: 2016 Tax and Related Legislation</a>" (June 2016) </li> <li> "<a href='/Spotlight-on-Non-Profits-IRS-Lowers-Tax-Exemption-Application-User-Fees-for-Certain-501c3-Organizations-06-22-2016'>Spotlight on Non-Profits: IRS Lowers Tax-Exemption Application User Fees for Certain 501(c)(3) Organizations</a>" (June 2016) </li> <li> "<a href='/Spotlight-on-Alabama-Department-of-Revenue-Announces-2016-Tax-Amnesty-Program-05-10-2016'>Spotlight on Alabama: Department of Revenue Announces 2016 Tax Amnesty Program</a>" (May 2016) </li> <li> "<a href='/New-Louisiana-Franchise-Tax-Law-Attempts-to-Dispense-with-Nexus-05-06-2016'>New Louisiana Franchise Tax Law Attempts to Dispense with Nexus</a>" (May 2016) </li> <li> "<a href='/Spotlight-on-Alabama-Sales-Tax-Held-Not-to-Apply-to-Tangible-Personal-Property-05-02-2016'>Spotlight on Alabama: Sales Tax Held Not to Apply to Tangible Personal Property</a>" (May 2016) </li> <li> "<a href='/Tax-Court-Affirms-Use-of-Intergenerational-Split-Dollar-Arrangements-04-27-2016'>Tax Court Affirms Use of Intergenerational Split-Dollar Arrangements</a>" (April 2016) </li> <li> "<a href='/Spotlight-on-Mississippi-Legislature-Approves-Bill-Eliminating-Franchise-Tax-04-22-2016'>Spotlight on Mississippi: Legislature Approves Bill Eliminating Franchise Tax</a>" (April 2016) </li> <li> "<a href='/Spotlight-on-Tennessee-Department-of-Revenues-Upcoming-April-26-Rulemaking-Hearing-04-19-2016'>Spotlight on Tennessee: Department of Revenue's Upcoming April 26 Rulemaking Hearing</a>" (April 2016) </li> <li> "<a href='/Navigating-the-Louisiana-Legislatures-New-Sales-and-Use-Tax-Labyrinth-04-14-2016'>Navigating the Louisiana Legislature's New Sales and Use Tax Labyrinth</a>" (April 2016) </li> <li> "<a href='/Spotlight-on-Mississippi-Supreme-Court-Rules-Against-Department-of-Revenues-Claimed-Entitlement-to-Deference-04-07-2016'>Spotlight on Mississippi: Supreme Court Rules Against Department of Revenue's Claimed Entitlement to Deference</a>" (April 2016) </li> <li> "<a href='/Spotlight-on-Tennessee-Forced-FranchiseExcise-Tax-Variance-Upheld-by-Supreme-Court-04-01-2016'>Spotlight on Tennessee: Forced Franchise/Excise Tax Variance Upheld by Supreme Court</a>" (April 2016) </li> <li> "<a href='/Spotlight-on-Louisiana-IRS-Grants-Tax-Relief-to-Louisiana-Storm-Victims-03-16-2016'>Spotlight on Louisiana: IRS Grants Tax Relief to Louisiana Storm Victims</a>" (March 2016) </li> <li> "<a href='/US-Tax-Considerations-for-Corporate-Dealings-in-Cuba-03-11-2016'>U.S. Tax Considerations for Corporate Dealings in Cuba</a>" (March 2016) </li> <li> "<a href='/New-Opportunity-for-C-Corporations-to-Convert-to-S-Corporations-Under-Recent-Tax-Law-02-11-2016'>New Opportunity for 'C' Corporations to Convert to 'S' Corporations Under Recent Tax Law</a>" (February 2016) </li> <li> "<a href='/Alabama-Tax-Tribunal-Rules-Certain-Freight-Charges-are-Not-Subject-to-Sales-Tax-02-05-2016'>Alabama Tax Tribunal Rules Certain Freight Charges are Not Subject to Sales Tax</a>" (February 2016) </li> <li> "<a href='/Recent-Tax-Extenders-and-Modification-Package-Signed-into-Law-12-21-2015'>Recent Tax Extenders and Modification Package Signed into Law</a>" (December 2015) </li> <li> "<a href='/New-Act-Significantly-Alters-Partnership-Audit-Procedures-12-09-2015'>New Act Significantly Alters Partnership Audit Procedures</a>" (December 2015) </li> <li> "<a href='/Spotlight-On-Alabama-A-Busy-Tax-Year-in-Review-10-28-2015'>Spotlight On Alabama: A Busy Tax Year in Review</a>" (October 2015) </li> <li> "<a href='/Spotlight-on-Tennessee-Department-of-Revenue-Proposes-Tax-Regulations-10-13-2015'>Spotlight on Tennessee: Department of Revenue Proposes Tax Regulations</a>" (October 2015) </li> <li> "<a href='/2389-cpas-privileged-communications'>CPAs and Privileged Communications</a>," The Tax Adviser (2015) [Ober|Kaler] </li> <li> "<a href='/fbar-deadlines-not-close-you-think-new-tax-bills-language-points-2017'>FBAR Deadlines Not as Close as You Think: New Tax Bill's Language Points to 2017 as Likely Timetable</a>" (August 2015) [Ober|Kaler] </li> <li> "<a href='/Expected-IRS-Proposed-Rules-May-Curtail-Family-Gifting-07-27-2015'>Expected IRS Proposed Rules May Curtail Family Gifting</a>" (July 2015) </li> <li> "<a href='/Lessons-Learned-in-Conservation-Partnerships-07-22-2015'>Lessons Learned in Conservation Partnerships</a>" (July 2015) </li> <li> "<a href='/Business-Succession-Planning-in-the-Current-Tax-Environment-07-21-2015'>Business Succession Planning in the Current Tax Environment</a>" (July 2015) </li> <li> "<a href='/Spotlight-on-Louisiana-2015-Legislative-Session-Increases-Tax-Burdens-to-Balance-State-Budget-07-14-2015'>Spotlight on Louisiana: 2015 Legislative Session Increases Tax Burdens to Balance State Budget</a>" (July 2015) </li> <li> "<a href='/Spotlight-on-Manufacturers-Tennessees-2015-Tax-and-Related-Legislation'>Spotlight on Manufacturers: Tennessee's 2015 Tax and Related Legislation</a>" (July 2015) </li> <li> "<a href='/Spotlight-on-Tennessee--2015-Tax-and-Related-Legislation-06-19-2015'>Spotlight on Tennessee: 2015 Tax and Related Legislation</a>" (June 2015) </li> <li> "<a href='/Mississippi-Court-Rules-Discriminatory-Exclusion-is-Unconstitutional-04-15-2015'>Mississippi Court Rules Discriminatory Exclusion is Unconstitutional</a>" (April 2015) </li> <li> "<a href='/Mississippi-Lt-Governor-Proposes-Tax-Cuts-02-27-2015'>Mississippi Lt. Governor Proposes Tax Cuts</a>" (February 2015) </li> <li> "<a href='/Spotlight-on-Tennessee-Proposed-Revenue-Modernization-Act-02-19-2015'>Spotlight on Tennessee: Proposed Revenue Modernization Act</a>" (February 2015) </li> <li> "<a href='/Five-Changes-to-the-Tennessee-Nonprofit-Corporation-Act-That-You-Need-to-Know-01-14-2015'>Five Changes to the Tennessee Nonprofit Corporation Act That You Need to Know</a>" (January 2015) </li> <li> "<a href='/IRS-Issues-Final-Regulations-for-Charitable-Hospitals-01-09-2015'>IRS Issues Final Regulations for Charitable Hospitals</a>" (January 2015) </li> <li> "<a href='/How-Often-Can-You-Make-an-IRA-Rollover-01-07-2015'>How Often Can You Make an IRA Rollover?</a>" (January 2015) </li> <li> "<a href='/Congress-Makes-It-Possible-to-Reduce-Some-Union-Pensions-01-05-2015'>Congress Makes It Possible to Reduce Some Union Pensions</a>" (January 2015) </li> <li> "<a href='/Taking-Time-to-Give-Thanks-and-Review-Your-Estate-Plan-11-26-2014'>Taking Time to Give Thanks and Review Your Estate Plan</a>" (November 2014) </li> <li> "<a href='/IRS-Announces-New-Retirement-Plan-Limits-for-2015-10-30-2014'>IRS Announces New Retirement Plan Limits for 2015</a>" (October 2014) </li> <li> "<a href='/Corporate-Inversions-and-Related-Transactions-10-27-2014'>Corporate Inversions and Related Transactions</a>" (October 2014) </li> <li> "<a href='/Spotlight-on-Tennessee-Ruling-Highlights-Importance-of-State-Income-Tax-Considerations-for-Section-338-Elections-10-23-2014'>Spotlight on Tennessee: Ruling Highlights Importance of State Income Tax Considerations for Section 338 Elections</a>" (October 2014) </li> <li> "<a href='/Spotlight-on-Louisiana-Tax-Amnesty-Begins-Today-10-15-2014'>Spotlight on Louisiana: Tax Amnesty Begins Today</a>" (October 2014) </li> <li> "<a href='/ESOPs-The-Tax-Law-Provides-a-Buyer-for-Your-Business-09-26-2014'>ESOPs: The Tax Law Provides a Buyer for Your Business</a>" (September 2014) </li> <li> "<a href='/Spotlight-on-Tennessee--2014-Tax-and-Related-Legislation-08-11-2014'>Spotlight on Tennessee: 2014 Tax and Related Legislation</a>" (August 2014) </li> <li> "<a href='/Captive-Insurance-Feds-Promote-Tax-Benefits-but-Pay-Attention-to-the-Details-07-31-2014'>Captive Insurance: Feds Promote Tax Benefits, but Pay Attention to the Details</a>" (July 2014) </li> <li> "<a href='/Goodwill-Owned-by-a-Shareholder-Can-Provide-Tax-Planning-Opportunities-07-16-2014'>Goodwill Owned by a Shareholder Can Provide Tax Planning Opportunities</a>" (July 2014) </li> <li> "<a href='/Spotlight-on-Tennessee-Letter-Ruling-Addresses-Treatment-of-a-Section-338h10-Election-07-10-2014'>Spotlight on Tennessee: Letter Ruling Addresses Treatment of a Section 338(h)(10) Election</a>" (July 2014) </li> <li> "<a href='/Spotlight-on-Mississippi-Domestic-Asset-Protection-Trust-Legislation-07-09-2014'>Spotlight on Mississippi: Domestic Asset Protection Trust Legislation</a>" (July 2014) </li> <li> "<a href='/IRS-Ruling-Addresses-Application-of-Medical-Device-Excise-Tax-in-Contract-Manufacturing-Arrangement-05-22-2014'>IRS Ruling Addresses Application of Medical Device Excise Tax in Contract Manufacturing Arrangement</a>" (May 2014) </li> <li> "<a href='/Spotlight-on-Tennessee-State-Tax-Appeals-Procedures-Amended-05-08-2014'>Spotlight on Tennessee: State Tax Appeals Procedures Amended</a>" (May 2014) </li> <li> "<a href='/New-Model-COBRA-Notices-05-07-2014'>New Model COBRA Notices</a>" (May 2014) </li> <li> "<a href='/Spotlight-on-Florida-Sales-and-Use-Tax-Exemption-Now-Available-for-Purchases-of-Industrial-Machinery-and-Equipment-05-01-2014'>Spotlight on Florida: Sales and Use Tax Exemption Now Available for Purchases of Industrial Machinery and Equipment</a>" (May 2014) </li> <li> "<a href='/New-IRS-Rules-on-Same-Sex-Marriages-and-How-the-Rules-Affect-Employer-Sponsored-Retirement-Plans-04-24-2014'>New IRS Rules on Same Sex Marriages and How the Rules Affect Employer-Sponsored Retirement Plans</a>" (April 2014) </li> <li> "<a href='/Changes-May-Lie-Ahead-for-Certain-Wealth-Transfer-and-Succession-Planning-Strategies-04-16-2014'>Changes May Lie Ahead for Certain Wealth Transfer and Succession Planning Strategies</a>" (April 16, 2014) </li> <li> "<a href='/Spotlight-on-Alabama-Legislature-Passes-Two-Pro-Business-Tax-Acts-03-13-2014'>Spotlight on Alabama: Legislature Passes Two Pro-Business Tax Acts</a>" (March 2014) </li> <li> "<a href='/Spotlight-on-SALT-More-States-Conform-to-Beneficial-Federal-Tax-Treatment-of-IC-DISCs-03-06-2014'>Spotlight on SALT: More States Conform to Beneficial Federal Tax Treatment of IC-DISCs</a>" (March 2014) </li> <li> "<a href='/Spotlight-on-Mississippi-Supreme-Court-Rules-on-Combined-Group-Member-Tax-Credits-02-20-2014'>Spotlight on Mississippi: Supreme Court Rules on Combined Group Member Tax Credits</a>" (February 2014) </li> <li> "<a href='/Spotlight-on-Tennessee-Department-of-Revenue-Addresses-Manufacturers-Sourcing-of-Drop-Shipment-Receipts-02-18-2014'>Spotlight on Tennessee: Department of Revenue Addresses Manufacturer's Sourcing of Drop Shipment Receipts</a>" (February 2014) </li> <li> "<a href='/Spotlight-on-Tennessee-Rulings-Highlight-Taxable-and-Non-Taxable-Consulting-Services-02-05-2014'>Spotlight on Tennessee: Rulings Highlight Taxable and Non-Taxable Consulting Services</a>" (February 2014) </li> <li> "<a href='/Spotlight-on-Mississippi-Opportunity-for-Legislature-to-Level-Playing-Field-01-27-2014'>Spotlight on Mississippi: Opportunity for Legislature to Level Playing Field</a>" (January 2014) </li> <li> "<a href='/Spotlight-on-Alabama-Retailers-Will-be-Subject-to-Sales-Tax-Because-of-Deliveries-into-Local-Jurisdictions-12-12-2013'>Spotlight on Alabama: Retailers Will be Subject to Sales Tax Because of Deliveries into Local Jurisdictions</a>" (December 12, 2013) </li> <li> "<a href='/Spotlight-on-Tennessee-DOR-Clarifies-Franchise-and-Excise-Tax-Classification-of-SMLLCs-and-Series-LLCs-12-04-2013'>Spotlight on Tennessee: DOR Clarifies Franchise and Excise Tax Classification of SMLLCs and Series LLCs</a>" (December 4, 2013) </li> <li> "<a href='/Mississippi-Supreme-Court-Tax-Assessments-Not-Subject-to-Meaningful-Judicial-Review-11-26-2013'>Mississippi Supreme Court: Tax Assessments Not Subject to Meaningful Judicial Review</a>" (November 26, 2013) </li> <li> "<a href='/Spotlight-on-SALT-Illinois-Supreme-Court-Invalidates-the-States-Click-Through-Nexus-Statute-Under-the-Internet-Tax-Freedom-Act-10-22-2013'>Spotlight on SALT: Illinois Supreme Court Invalidates the State's "Click-Through Nexus" Statute Under the Internet Tax Freedom Act</a>" (October 22, 2013) </li> <li> "<a href='/Spotlight-on-Louisiana-Low-Tax-Cost-Ranks-Louisiana-in-Top-Ten-for-Business-10-14-2013'>Spotlight on Louisiana: Low Tax Cost Ranks Louisiana in Top Ten for Business</a>" (October 15, 2013) </li> <li> "<a href='/Same-Gender-Spouses--The-IRS-and-Department-of-Labor-Now-Agree-09-23-2013'>Same Gender Spouses – The IRS and Department of Labor Now Agree</a>" (September 23, 2013) </li> <li> "<a href='/Spotlight-on-Louisiana-Department-of-Revenue-Denies-Marriage-Benefits-to-Same-Sex-Couples-09-18-2013'>Spotlight on Louisiana: Department of Revenue Denies Marriage Benefits to Same-Sex Couples</a>" (September 18, 2013) </li> <li> "<a href='/Spotlight-on-Louisiana-Tax-Amnesty-Better-to-Ask-for-Forgiveness-09-17-2013'>Spotlight on Louisiana Tax Amnesty: Better to Ask for Forgiveness?</a>" (September 2013) </li> <li> "<a href='/IRS-Notices-Issued-to-Small-Businesses-on-a-Hunch-09-03-2013'>IRS Notices Issued to Small Businesses on a Hunch</a>" (September 5, 2013) </li> <li> "<a href='/IRS-and-Treasury-Department-Have-Ruled-Same-Gender-Spouses-to-be-Treated-Equally-with-Opposite-Gender-Spouses-for-Tax-Purposes-09-04-2013'>IRS and Treasury Department Have Ruled: Same-Gender Spouses to be Treated Equally with Opposite-Gender Spouses for Tax Purposes</a>" (September 2013) </li> <li> "<a href='/IRS-Again-Eases-Rules-for-Deferring-Income-Recognition-on-Gift-Card-Sales-08-27-2013'>IRS (Again) Eases Rules for Deferring Income Recognition on Gift Card Sales</a>" (August 27, 2013) </li> <li> "<a href='/Spotlight-on-Multistate-Taxation-Does-the-Wider-Adoption-of-Affiliate-Nexus-Statutes-Expand-State-Sales-and-Use-Taxing-Jurisdiction-Beyond-Constitutional-Boundaries-08-26-2013'>Spotlight on Multistate Taxation: Does the Wider Adoption of "Affiliate Nexus" Statutes Expand State Sales and Use Taxing Jurisdiction Beyond Constitutional Boundaries?</a>" (August 26, 2013) </li> <li> "<a href='/IRS-Limits-Losses-Sustained-by-Trusts-08-14-2013'>IRS Limits Losses Sustained by Trusts</a>" (August 14, 2013) </li> <li> "<a href='/Whose-Life-Expectancy-is-it-Anyway-IRS-Relaxes-Position-for-Accumulation-Trust-RMD-Determination-08-01-2013'>Whose Life Expectancy is it Anyway? IRS Relaxes Position for Accumulation Trust RMD Determination</a>" (August 1, 2013) </li> <li> "<a href='/Spotlight-on-Mississippi-Assessment-Notices-for-2012-Individual-Income-Tax-Season-Issued-on-July-20-2013-07-31-2013'>Spotlight on Mississippi: Assessment Notices for 2012 Individual Income Tax Season Issued on July 20, 2013</a>" (July 31, 2013) </li> <li> "<a href='/Impact-of-DOMA-Ruling-on-Employers-and-Individuals-07-15-2013'>Impact of DOMA Ruling on Employers and Individuals</a>" (July 15, 2013) </li> <li> "<a href='/Spotlight-on-Texas-Legislative-Measures-Benefitting-Businesses-and-RD-Investors-07-10-2013'>Spotlight on Texas: Legislative Measures Benefitting Businesses and R&D Investors</a>" (July 10, 2013) </li> <li> "<a href='/Spotlight-on-SALT-Income-Apportionment-and-the-Multistate-Tax-Compacts-Taxpayer-Option--Uncertainty-for-Corporate-Taxpayers-in-Michigan-07-09-2013'>Spotlight on SALT: Income Apportionment and the Multistate Tax Compact's "Taxpayer Option" – Uncertainty for Corporate Taxpayers in Michigan</a>" (July 9, 2013) </li> <li> "<a href='/Spotlight-on-Tennessee-2013-Tax-and-Related-Legislation-07-02-2013'>Spotlight on Tennessee: 2013 Tax and Related Legislation</a>" (July 2, 2013) </li> <li> "<a href='/Spotlight-on-Tennessee-Intangible-Expense-Settlement-Program--ACTION-Required-by-September-30-2013-06-24-2013'>Spotlight on Tennessee: Intangible Expense Settlement Program – ACTION Required by September 30, 2013</a>" (June 24, 2013) </li> <li> "<a href='/Spotlight-on-Mississippi-New-and-Increased-Tax-Incentives-06-19-2013'>Spotlight on Mississippi: New and Increased Tax Incentives</a>" (June 19, 2013) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-ACTION-Required--Delaware-Voluntary-Disclosure-Initiative-Ends-June-30-06-13-2013'>Spotlight on Unclaimed Property: ACTION Required – Delaware Voluntary Disclosure Initiative Ends June 30</a>" (June 13, 2013) </li> <li> "<a href='/CDFI-Allocates-35-Billion-in-2012-NMTCs-05-31-2013'>CDFI Allocates $3.5 Billion in 2012 NMTCs</a>" (May 31, 2013) </li> <li> "<a href='/Tax-Issues-for-Same-Sex-and-Non-Traditional-Couples-05-29-2013'>Tax Issues for Same-Sex and Non-Traditional Couples</a>" (May 29, 2013) </li> <li> "<a href='/Spotlight-on-Georgia-Certain-Interesting-Tax-Developments-05-13-2013'>Spotlight on Georgia: Certain Interesting Tax Developments</a>" (May 13, 2013) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-CFPB-Rules-That-Federal-Law-Preempts-Tennessees-Unclaimed-Property-Statute-Applicable-to-Gift-Cards-05-06-2013'>Spotlight on Unclaimed Property: CFPB Rules That Federal Law Preempts Tennessee's Unclaimed Property Statute Applicable to Gift Cards</a>" (May 6, 2013) </li> <li> "<a href='/Spotlight-on-Mississippi-Highest-Court-Rules-that-State-Tax-Violates-Commerce-Clause-04-30-2013'>Spotlight on Mississippi: Highest Court Rules that State Tax Violates Commerce Clause</a>" (April 30, 2013) </li> <li> "<a href='/Say-Goodbye-to-Your-401K-Plan-as-You-Know-It-04-24-2013'>Say "Goodbye" to Your 401(K) Plan as You Know It?</a>" (April 24, 2013) </li> <li> "<a href='/IRS-Issues-Proposed-Regulations-Addressing-Community-Health-Needs-Assessment-04-16-2013'>IRS Issues Proposed Regulations Addressing Community Health Needs Assessment</a>" (April 16, 2013) </li> <li> "<a href='/How-Normal-is-Your-401k-Plan-04-11-2013'>How "Normal" is Your 401(k) Plan?</a>" (April 11, 2013) </li> <li> "<a href='/Spotlight-on-SALT-New-York-Court-of-Appeals-Upholds-the-States-Click-Through-Nexus-Statute-04-08-2013'>Spotlight on SALT: New York Court of Appeals Upholds the State's "Click-Through Nexus" Statute</a>" (April 8, 2013) </li> <li> "<a href='/Spotlight-on-Mississippi-Legislation-Enacted-to-Amend-Statute-of-Limitations-for-Tax-Assessments-04-04-2013'>Spotlight on Mississippi: Legislation Enacted to Amend Statute of Limitations for Tax Assessments</a>" (April 4, 2013) </li> <li> "<a href='/Tax-Issues-for-Same-Sex-and-Non-Traditional-Couples-03-07-2013'>Tax Issues for Same-Sex and Non-Traditional Couples</a>" (March 7, 2013) </li> <li> "<a href='/Spotlight-on-Tennessee-Factoring-Transactions-Are-Not-Subject-to-Related-Party-Intangible-Expense-Add-Back-Statute-02-12-2013'>Spotlight on Tennessee: Factoring Transactions Are Not Subject to Related Party Intangible Expense Add-Back Statute</a>" (February 12, 2013) </li> <li> "<a href='/Texas-Taxpayers-May-See-Relief-02-11-2013'>Texas Taxpayers May See Relief</a>" (February 11, 2013) </li> <li> "<a href='/Estate-Planning-Considerations-Documentation-and-Peace-of-Mind-02-08-2013'>Estate Planning Considerations: Documentation and Peace of Mind</a>" (February 8, 2013) </li> <li> "<a href='/2013-Amendments-to-United-States-and-Japan-Income-Tax-Treaty-02-06-2013'>2013 Amendments to United States and Japan Income Tax Treaty</a>" (February 6, 2013) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-The-Value-of-Voluntary-DisclosureCompliance-Agreements-01-30-2013'>Spotlight on Unclaimed Property: The Value of Voluntary Disclosure/Compliance Agreements</a>" (January 30, 2013) </li> <li> "<a href='/Spotlight-on-Tennessee-Did-the-Department-of-Revenue-Just-Announce-Plans-to-Assert-Economic-Presence-Nexus-01-28-2013'>Spotlight on Tennessee: Did the Department of Revenue Just Announce Plans to Assert Economic Presence Nexus?</a>" (January 28, 2013) </li> <li> "<a href='/Congress-Again-Expands-Rules-Governing-Roth-Conversions-Within-Certain-Retirement-Plans-01-17-2013'>Congress Again Expands Rules Governing Roth Conversions Within Certain Retirement Plans</a>" (January 17, 2013) </li> <li> "<a href='/Congress-Extends-Exclusion-for-Investors-in-Qualified-Small-Businesses-01-14-2013'>Congress Extends Exclusion for Investors in Qualified Small Businesses</a>" (January 14, 2013) </li> <li> "<a href='/The-American-Taxpayer-Relief-Act-of-2012-Some-Tax-Certainty-in-an-Uncertain-World-01-08-2013'>The American Taxpayer Relief Act of 2012: Some Tax Certainty in an Uncertain World</a>" (January 8, 2013) </li> <li> "<a href='/Treasury-Issues-Final-Regulations-for-Film-and-TV-Production-Expensing-12-28-2012'>Treasury Issues Final Regulations for Film and TV Production Expensing</a>" (December 28, 2012) </li> <li> "<a href='/Spotlight-on-Alabama-Equipment-Leasing-Companies-Being-Assessed-Use-Tax-for-Leased-Property-12-17-2012'>Spotlight on Alabama: Equipment Leasing Companies Being Assessed Use Tax for Leased Property</a>" (December 17, 2012) </li> <li> "<a href='/Spotlight-on-Georgia-Peach-State-Will-Ring-in-the-New-Year-with-Significant-Changes-to-its-Conservation-Tax-Credit-Program-12-14-2012'>Spotlight on Georgia: Peach State Will Ring in the New Year with Significant Changes to its Conservation Tax Credit Program</a>" (December 14, 2012) </li> <li> "<a href='/Spotlight-on-SALT-Cloud-Computing-and-State-Taxation-12-05-2012'>Spotlight on SALT: Cloud Computing and State Taxation</a>" (December 5, 2012) </li> <li> "<a href='/Spotlight-on-SALT-Further-Update-on-Gillette-12-04-2012'>Spotlight on SALT: Further Update on Gillette</a>" (December 4, 2012) </li> <li> "<a href='/Employers-Withholding-Obligations-for-Additional-Medicare-Tax-11-19-2012'>Employer's Withholding Obligations for Additional Medicare Tax</a>" (November 19, 2012) </li> <li> "<a href='/IRS-Announces-New-Retirement-Plan-Limits-11-14-2012'>IRS Announces New Retirement Plan Limits</a>" (November 14, 2012) </li> <li> "<a href='/High-Income-Taxpayers-To-Pay-Additional-38-Percent-Medicare-Tax-on-Investment-Income-11-06-2012'>High Income Taxpayers To Pay Additional 3.8 Percent Medicare Tax on Investment Income</a>" (November 6, 2012) </li> <li> "<a href='/Non-Tax-Reasons-for-Your-Well-Tailored-Estate-Plan-10-31-2012'>Non-Tax Reasons for Your Well-Tailored Estate Plan</a>" (October 31, 2012) </li> <li> "<a href='/Year-End-Tax-Planning-in-Uncertain-Times---Part-Two-10-10-2012'>Year End Tax Planning in Uncertain Times - Part Two</a>" (October 10, 2012) </li> <li> "<a href='/Spotlight-on-SALT-California-Appeals-Court-Reaffirms-Its-Gillette-Decision-and-FTB-Issues-Warning-as-to-Gillette-Reliance-10-09-2012'>Spotlight on SALT: California Appeals Court Reaffirms Its Gillette Decision and FTB Issues Warning as to Gillette Reliance</a>" (October 9, 2012) </li> <li> "<a href='/a-trust-fund-penalty-recovery-primer'>A Trust Fund Penalty Recovery</a>," <i>The Tax Advisor</i>, American Institute of CPAs (2012) [Ober|Kaler] </li> <li> "<a href='/FICA-Update-Sixth-Circuits-Quality-Stores-Decision-09-25-2012'>FICA Update: Sixth Circuit’s Quality Stores Decision</a>" (September 25, 2012) </li> <li> "<a href='/Spotlight-on-Alabama-Sales-and-Use-Tax-Affiliate-and-Related-Party-Nexus-Regulation-09-20-2012'>Spotlight on Alabama: Sales and Use Tax, Affiliate and Related Party Nexus Regulation</a>" (September 20, 2012) </li> <li> "<a href='/Spotlight-on-Mississippi-Statutory-Requirements-for-Tax-Appeals-09-18-2012'>Spotlight on Mississippi: Statutory Requirements for Tax Appeals</a>" (September 18, 2012) </li> <li> "<a href='/IRS-Extends-Deadlines-In-Areas-Affected-By-Isaac-09-10-2012'>IRS Extends Deadlines In Areas Affected By Isaac</a>" (September 10, 2012) </li> <li> "<a href='/IRS-Issues-Proposed-And-Temporary-Regulations-On-Portability-08-22-2012'>IRS Issues Proposed And Temporary Regulations On Portability</a>" (August 22, 2012) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-A-Review-of-2012-Significant-Developments-So-Far-08-13-2012'>Spotlight on Unclaimed Property: A Review of 2012 Significant Developments (So Far)</a>" (August 13, 2012) </li> <li> "<a href='/Spotlight-on-SALT-Californias-Gillette-Decision-Raises-a-Host-of-Potentially-Significant-Taxpayer-Opportunities-Nationally-08-07-2012'>Spotlight on SALT: California's Gillette Decision Raises a Host of Potentially Significant Taxpayer Opportunities Nationally</a>" (August 7, 2012) </li> <li> "<a href='/Three-Ways-to-Minimize-Your-Estate-Tax-07-26-2012'>Three Ways to Minimize Your Estate Tax</a>" (July 26, 2012) </li> <li> "<a href='/The-Hazards-of-Being-a-Volunteer-07-26-2012'>The Hazards of Being a Volunteer</a>" (July 26, 2012) </li> <li> "<a href='/Slicing-Shadows-Whipsaws-and-Flow-Through-Entities-Tennessee-and-New-Jersey-Unitary-Business-Case-Studies-07-26-2012'>Slicing Shadows, Whipsaws and Flow-Through Entities: Tennessee and New Jersey Unitary Business Case Studies</a>" (July 26, 2012) </li> <li> "<a href='/New-ERISA-Disclosure-Requirements-07-26-2012'>New ERISA Disclosure Requirements</a>" (July 26, 2012) </li> <li> "<a href='/Developments-in-the-EmployeeIndependent-Contractor-Distinction-07-26-2012'>Developments in the Employee/Independent Contractor Distinction</a>" (July 26, 2012) </li> <li> "<a href='/IRS-Issues-Proposed-Regulations-Addressing-501c3-Hospital-Requirements-07-19-2012'>IRS Issues Proposed Regulations Addressing 501(c)(3) Hospital Requirements</a>" (July 19, 2012) </li> <li> "<a href='/Tax-Implications-of-the-2010-Health-Care-Laws-07-12-2012'>Tax Implications of the 2010 Health Care Laws</a>" (July 12, 2012) </li> <li> "<a href='/Supreme-Court-Upholds-Individual-Mandate-as-a-Tax-07-10-2012'>Supreme Court Upholds Individual Mandate as a Tax</a>" (July 10, 2012) </li> <li> "<a href='/Spotlight-on-Mississippi-Update-on-Playing-Field-in-Tax-Cases-06-22-2012'>Spotlight on Mississippi: Update on Playing Field in Tax Cases</a>" (June 22, 2012) </li> <li> "<a href='/Spotlight-on-Mississippi-Recent-Court-Decisions-Potentially-Level-the-Playing-Field-in-Tax-Cases-06-18-2012'>Spotlight on Mississippi: Recent Court Decisions Potentially Level the Playing Field in Tax Cases</a>" (June 18, 2012) </li> <li> "<a href='/Spotlight-on-Tennessee-2012-Tax-Legislation-06-13-2012'>Spotlight on Tennessee: 2012 Tax Legislation</a>" (June 13, 2012) </li> <li> "<a href='/Proposed-Section-83a-Regulations-Clarify-But-Also-Make-Tax-Deferral-More-Difficult-06-07-2012'>Proposed Section 83(a) Regulations Clarify But Also Make Tax Deferral More Difficult</a>" (June 7, 2012) </li> <li> "<a href='/Spotlight-on-SALT-What-Happens-When-a-Deer-Meets-a-Giraffe-Sub-Licensing-and-Economic-Presence-Nexus-06-05-2012'>Spotlight on SALT: What Happens When a Deer Meets a Giraffe? Sub-Licensing and Economic Presence Nexus</a>" (June 5, 2012) </li> <li> "<a href='/Spotlight-on-Alabama-One-Spot-Filing-Adopted-for-Sales-and-Use-Taxes-05-17-2012'>Spotlight on Alabama: "One Spot" Filing Adopted for Sales and Use Taxes</a>" (May 17, 2012) </li> <li> "<a href='/Spotlight-on-Tennessee-A-Change-of-Seats-on-the-Intangible-Expense-Add-Back-Bandwagon-05-01-2012'>Spotlight on Tennessee: A Change of Seats on the Intangible Expense Add-Back Bandwagon</a>" (May 1, 2012) </li> <li> "<a href='/Spotlight-on-Alabama-Legislature-Creates-New-Incentives-to-Lure-Data-Processing-Centers-04-30-2012'>Spotlight on Alabama: Legislature Creates New Incentives to Lure Data Processing Centers</a>" (April 30, 2012) </li> <li> "<a href='/Spotlight-on-SALT-Illinois-Trial-Court-Declares-Click-Through-Nexus-Law-Unconstitutional-04-27-2012'>Spotlight on SALT: Illinois Trial Court Declares "Click-Through Nexus" Law Unconstitutional</a>" (April 27, 2012) </li> <li> "<a href='/Tax-Court-Distinguishes-Employees-from-Independent-Contractors-04-17-2012'>Tax Court Distinguishes Employees from Independent Contractors</a>" (April 17, 2012) </li> <li> "<a href='/Spotlight-On-Texas-Business-Tax-Amnesty-04-12-2012'>Spotlight On Texas: Business Tax Amnesty</a>" (April 12, 2012) </li> <li> "<a href='/Spotlight-on-Nonprofit-Organizations-Hazards-of-Being-a-Volunteer-04-10-2012'>Spotlight on Nonprofit Organizations: Hazards of Being a Volunteer</a>" (April 10, 2012) </li> <li> "<a href='/Spotlight-on-Georgia-Tax-Reform-Bill-Passed-03-27-2012'>Spotlight on Georgia: Tax Reform Bill Passed</a>" (March 27, 2012) </li> <li> "<a href='/IRS-Grants-Relief-to-Tennessee-Tornado-Victims-But-Taxpayers-Must-Seek-Extension-from-Revenue-Department-03-21-2012'>IRS Grants Relief to Tennessee Tornado Victims But Taxpayers Must Seek Extension from Revenue Department</a>" (March 21, 2012) </li> <li> "<a href='/Unprecedented-Transfer-Tax-Planning-Opportunity-03-19-2012'>Unprecedented Transfer Tax Planning Opportunity</a>" (March 19, 2012) </li> <li> "<a href='/Spotlight-on-Louisiana-Harnessing-the-Wind-and-Sun-Can-Reduce-Taxes-03-08-2012'>Spotlight on Louisiana: Harnessing the Wind and Sun Can Reduce Taxes</a>" (March 2012) </li> <li> "<a href='/Extension-of-Portability-Election-Announced-02-28-2012'>Extension of Portability Election Announced</a>" (February 28, 2012) </li> <li> "<a href='/Spotlight-on-Florida-House-of-Representatives-Approves-Corporate-Tax-Exemption-Increase-Tax-Incentives-and-Sales-Tax-Holiday-02-24-2012'>Spotlight on Florida: House of Representatives Approves Corporate Tax Exemption Increase, Tax Incentives and Sales Tax Holiday</a>" (February 24, 2012) </li> <li> "<a href='/Obamas-Revenue-Proposals-Have-Far-Reaching-Estate-Planning-Consequences-02-22-2012'>Obama’s Revenue Proposals Have Far Reaching Estate Planning Consequences</a>" (February 22, 2012) </li> <li> "<a href='/Final-Regulations-on-Judgments-and-Settlements-Received-Because-of-Physical-Injury-02-20-2012'>Final Regulations on Judgments and Settlements Received Because of Physical Injury</a>" (February 20, 2012) </li> <li> "<a href='/Unintended-Waiver-of-Tax-Practitioner-and-Work-Product-Privileges-02-10-2012'>Unintended Waiver of Tax Practitioner and Work Product Privileges</a>" (February 10, 2012) </li> <li> "<a href='/Spotlight-on-Tennessee--A-Textbook-Case-of-the-Slippery-Slope-02-06-2012'>Spotlight on Tennessee: A Textbook Case of the Slippery Slope?</a>" (February 6, 2012) </li> <li> "<a href='/IRS-Releases-New-Regulations-Governing-Repair-Expenditures-01-30-2012'>IRS Releases New Regulations Governing Repair Expenditures</a>" (January 2012) </li> <li> "<a href='/Foreign-Financial-Account-Update-IRS-Gives-Taxpayers-Third-Chance-to-Report-Unreported-Foreign-Accounts-and-Assets-01-10-2012'>Foreign Financial Account Update: IRS Gives Taxpayers Third Chance to Report Unreported Foreign Accounts and Assets</a>" (January 10, 2012) </li> <li> "<a href='/Three-Percent-Withholding-Repeal-and-Job-Creation-Act-12-20-2011'>Three Percent Withholding Repeal and Job Creation Act</a>" (December 20, 2011) </li> <li> "<a href='/Charitable-Contributions-of-Appreciated-Property-12-14-2011'>Charitable Contributions of Appreciated Property</a>" (December 14, 2011) </li> <li> "<a href='/Spotlight-on-Tennessee-Settlement-Opportunity-for-Previously-Deducted-Intangible-Expenses-12-08-2011'>Spotlight on Tennessee: Settlement Opportunity for Previously Deducted Intangible Expenses</a>" (December 8, 2011) </li> <li> "<a href='/Year-End-Tax-Planning-Potential-Benefits-of-Land-Contributions-for-Recreation-or-Education-12-06-2011'>Year-End Tax Planning: Potential Benefits of Land Contributions for Recreation or Education</a>" (December 2011) </li> <li> "<a href='/Spotlight-on-Tennessee-Revenue-Ruling-Impacts-Calculation-of-LLC-Taxable-Income-11-23-2011'>Spotlight on Tennessee: Revenue Ruling Impacts Calculation of LLC Taxable Income</a>" (November 2011) </li> <li> "<a href='/2011-Fall-Estate-Planning-Alert-11-17-2011'>2011 Fall Estate Planning Alert</a>" (November 2011) </li> <li> "<a href='/Spotlight-on-Solar-Tax-Credits-Available-For-Businesses-11-08-2011'>Spotlight on Solar: Tax Credits Available For Businesses</a>" (November 2011) </li> <li> "<a href='/S-Corporation-Banks-IRS-Withdraws-Controversial-Proposed-Regulations-11-04-2011'>S Corporation Banks: IRS Withdraws Controversial Proposed Regulations</a>" (November 2011) </li> <li> "<a href='/Defective-Retirement-Plans-10-27-2011'>Defective Retirement Plans</a>" (October 2011) </li> <li> "<a href='/Substantiation-Requirements-for-Employer-Provided-Cell-Phones-10-17-2011'>Substantiation Requirements for Employer-Provided Cell Phones</a>" (October 2011) </li> <li> "<a href='/IRS-Announces-Voluntary-Worker-Classification-Settlement-Program-09-26-2011'>IRS Announces Voluntary Worker Classification Settlement Program</a>" (September 2011) </li> <li> "<a href='/Spotlight-on-Louisiana-Incentives-Experimentation-Results-in-Less-Taxation-09-21-2011'>Spotlight on Louisiana Incentives: Experimentation Results in Less Taxation</a>" (September 2011) </li> <li> "<a href='/Spotlight-on-Alabama--Service-Personnel-Do-Not-Create-Sales-Tax-Collection-Obligation-in-Localities-09-19-2011'>Spotlight on Alabama: Service Personnel Do Not Create Sales Tax Collection Obligation in Localities</a>" (September 19, 2011) </li> <li> "<a href='/The-American-Jobs-Act-of-2011-09-15-2011'>The American Jobs Act of 2011</a>" (September 2011) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-Is-Unclaimed-Property-Hidden-in-Your-MA-Deal-09-07-2011'>Spotlight on Unclaimed Property: Is Unclaimed Property Hidden in Your M&A Deal?</a>" (September 7, 2011) </li> <li> "<a href='/IRS-Auditing-Update-Agents-Now-Want-Full-Data-Copies-of-QuickBooks-08-23-2011'>IRS Auditing Update: Agents Now Want Full Data Copies of QuickBooks</a>" (August 23, 2011) </li> <li> "<a href='/IRS-Guidance-Application-of-the-Codified-Economic-Substance-Doctrine-08-16-2011'>IRS Guidance: Application of the Codified Economic Substance Doctrine</a>" (August 16, 2011) </li> <li> "<a href='/The-Budget-Control-Act-of-2011--Tax-Considerations-08-05-2011'>The Budget Control Act of 2011 – Tax Considerations</a>" (August 5, 2011) </li> <li> "<a href='/Does-Your-Estate-Plan-Still-Fit-Your-Estate-08-03-2011'>Does Your Estate Plan Still Fit Your Estate?</a>" (August 3, 2011) </li> <li> "<a href='/Spotlight-on-District-of-Columbia-DC-Enacts-Mandatory-Unitary-Combined-Reporting-07-29-2011'>Spotlight on District of Columbia: D.C. Enacts Mandatory Unitary Combined Reporting</a>" (July 29, 2011) </li> <li> "<a href='/Estate-Planning-After-the-Tax-Act-of-2010-07-27-2011'>Estate Planning After the Tax Act of 2010</a>" (July 27, 2011) </li> <li> "<a href='/Target-Tax-Allocations-for-Partnerships-and-Limited-Liability-Companies-07-27-2011'>Target Tax Allocations for Partnerships and Limited Liability Companies</a>" (July 27, 2011) </li> <li> "<a href='/Out-of-Sight-Isnt-Out-of-the-IRSs-Mind--The-Expanding-Universe-of-Foreign-Disclosure-Requirements-07-27-2011'>Out of Sight Isn’t Out of (the IRS’s) Mind: The Expanding Universe of Foreign Disclosure Requirements</a>" (July 27, 2011) </li> <li> "<a href='/Spotlight-on-District-of-Columbia---Update---Enactment-of-Mandatory-Unitary-Combined-Reporting-07-19-2011'>Spotlight on District of Columbia: Update - Enactment of Mandatory Unitary Combined Reporting</a>" (July 19, 2011) </li> <li> "<a href='/Spotlight-On-Exempt-Organizations-Reinstating-Exempt-Status-07-06-2011'>Spotlight On Exempt Organizations: Reinstating Exempt Status</a>" (July 6, 2011) </li> <li> "<a href='/Application-of-the-Tip-Credit-and-Potential-Retaliation-Implications-06-30-2011'>Application of the Tip Credit and Potential Retaliation Implications</a>" (July 1, 2011) </li> <li> "<a href='/Loyalty-Reward-Programs-Raise-a-Host-of-Questions-under-State-Unclaimed-Property-Laws-06-30-2011'>Loyalty Reward Programs Raise a Host of Questions under State Unclaimed Property Laws</a>" (July 1, 2011) </li> <li> "<a href='/Spotlight-on-Louisiana-Revival-of-States-Angel-Investor-Tax-Credit-Program-06-30-2011'>Spotlight on Louisiana: Revival of State's Angel Investor Tax Credit Program</a>" (June 30, 2011) </li> <li> "<a href='/Spotlight-on-Exempt-Organizations-Private-Foundation-Grants-to-Single-Member-LLC-Owned-by-Public-Charity-06-28-2011'>Spotlight on Exempt Organizations: Private Foundation Grants to Single-Member LLC Owned by Public Charity</a>" (June 28, 2011) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-Loyalty-Reward-Programs-06-15-2011'>Spotlight on Unclaimed Property: Loyalty Reward Programs</a>" (June 15, 2011) </li> <li> "<a href='/Ready-To-Be-Sued-For-Expected-Benefits-06-08-2011'>Ready To Be Sued For Expected Benefits?</a>" (June 8, 2011) </li> <li> "<a href='/2010-FBAR-Filing-Deadline-is-Quickly-Approaching-06-02-2011'>2010 FBAR Filing Deadline is Quickly Approaching</a>" (June 2, 2011) </li> <li> "<a href='/Spotlight-on-Tennessee-Personal-Property-Schedule-Required-to-be-Filed----Even-If-You-Dont-Have-It-05-25-2011'>Spotlight on Tennessee: Personal Property Schedule Required to be Filed -- Even If You Don’t Have It!</a>" (May 25, 2011) </li> <li> "<a href='/Spotlight-on-Georgia-Conservation-Tax-Credits-Can-Be-Transferred-05-18-2011'>Spotlight on Georgia: Conservation Tax Credits Can Be Transferred</a>" (May 18, 2011) </li> <li> "<a href='/Spotlight-on-Louisiana-An-Overview-of-Louisianas-Motion-Picture-Investor-Tax-Credit-05-11-2011'>Spotlight on Louisiana: An Overview of Louisiana's Motion Picture Investor Tax Credit</a>" (May 2011) </li> <li> "<a href='/Spotlight-on-Exempt-Organizations-Dont-Leave-Incentives-on-the-Table-05-05-2011'>Spotlight on Exempt Organizations: Don't Leave Incentives on the Table</a>" (May 5, 2011) </li> <li> "<a href='/Spotlight-on-Mississippi-Tax-on-Refinery-Activities-Made-Permanent-05-02-2011'>Spotlight on Mississippi: Tax on Refinery Activities Made Permanent</a>" (May 2, 2011) </li> <li> "<a href='/Gifting-A-Temporary-Window-of-Opportunity-04-14-2011'>Gifting: A Temporary Window of Opportunity</a>" (April 14, 2011) </li> <li> "<a href='/Spotlight-on-SALT-Is-There-a-Bounty-Hunter-in-Your-Future-04-05-2011'>Spotlight on SALT: Is There a Bounty Hunter in Your Future?</a>" (April 5, 2011) </li> <li> "<a href='/Required-Minimum-Distribution-Failures-May--Result-in-Tax-Sanctions-and-Plan-Disqualification-03-29-2011'>Required Minimum Distribution Failures May Result in Tax Sanctions and Plan Disqualification</a>" (March 29, 2011) </li> <li> "<a href='/Spotlight-on-Alabama-Jefferson-County-Occupational-Tax-Ruled-Unconstitutional-and-Tax-Collection-Ceases-03-23-2011'>Spotlight on Alabama: Jefferson County Occupational Tax Ruled Unconstitutional, and Tax Collection Ceases</a>" (March 2011) </li> <li> "<a href='/Spotlight-on-Section-501c3-Organizations-Exempt-Hospitals-Allowed-Automatic-Filing-Extension-02-28-2011'>Spotlight on Section 501(c)(3) Organizations: Exempt Hospitals Allowed Automatic Filing Extension</a>" (March 1, 2011) </li> <li> "<a href='/Spotlight-on-Tennessee--Business-Earnings-Addressed-by-State-Supreme-Court-02-25-2011'>Spotlight on Tennessee: Business Earnings Addressed by State Supreme Court</a>" (February 25, 2011) </li> <li> "<a href='/Taxpayers-Given-Another-Chance-to-Tell-IRS-About-Unreported-Foreign-Accounts-and-Assets-02-11-2011'>Taxpayers Given Another Chance to Tell IRS About Unreported Foreign Accounts and Assets</a>" (February 11, 2011) </li> <li> "<a href='/Medical-Residents-and-Other-Working-Graduate-Students-may-be-Subject-to-Social-Security-Taxes-02-09-2011'>Medical Residents and Other Working Graduate Students may be Subject to Social Security Taxes</a>" (February 9, 2011) </li> <li> "<a href='/Severance-Agreements-And-Employment-Contracts-They-May-Cost-You-A-Lot-More-Than-Expected-01-24-2011'>Severance Agreements And Employment Contracts: They May Cost You A Lot More Than Expected</a>" (January 24, 2011) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-Trends-to-Follow-01-18-2011'>Spotlight on Unclaimed Property: Trends to Follow</a>" (January 2011) </li> <li> "<a href='/Employee-Benefits-in-Mergers-and-Acquisitions-Buyer-Beware-01-01-2011'>Employee Benefits in Mergers and Acquisitions: Buyer Beware</a>" (Winter 2011) </li> <li> "<a href='/Crushing-Health-Care-Taxes-and-Penalties-Delayed-12-30-2010'>Crushing Health Care Taxes and Penalties Delayed</a>" (December 30, 2010) </li> <li> "<a href='/Estate-Planning-Under-a-New-Law-12-29-2010'>Estate Planning Under a New Law</a>" (December 2010) </li> <li> "<a href='/Tax-Relief-Unemployment-Insurance-Reauthorization-and-Job-Creation-Act-of-2010-12-21-2010'>Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010</a>" (December 22, 2010) </li> <li> "<a href='/Spotlight-on-District-of-Columbia-Mandatory-Unitary-Combined-Reporting-Possibly-Near-Adoption-12-20-2010'>Spotlight on District of Columbia: Mandatory Unitary Combined Reporting Possibly Near Adoption</a>" (December 2010) </li> <li> "<a href='/Spotlight-on-Alabama-Supreme-Court-Permits-Jefferson-County-to-Continue-Collecting-Occupational-Tax-12-15-2010'>Spotlight on Alabama: Supreme Court Permits Jefferson County to Continue Collecting Occupational Tax</a>" (December 2010) </li> <li> "<a href='/IRS-Issues-Interim-Guidance-on-the-Recently-Codified-Economic-Substance-Doctrine-11-30-20101'>IRS Issues Interim Guidance on the Recently Codified Economic Substance Doctrine</a>" (November 2010) </li> <li> "<a href='/Year-End-Individual-Tax-Planning-in-Uncertain-Times-11-18-2010'>Year-End Individual Tax Planning in Uncertain Times</a>" (November 18, 2010) </li> <li> "<a href='/Alternative-Financing-Sources--New-Markets-Tax-Credits-11-03-2010'>Alternative Financing Sources – New Markets Tax Credits</a>" (November 2010) </li> <li> "<a href='/Spotlight-on-Recent-Louisiana-Mortgage-Case-Decisions-10-20-2010'>Spotlight on Recent Louisiana Mortgage Case Decisions</a>" (October 22, 2010) </li> <li> "<a href='/Mortgage-Legislation-Update-10-21-2010'>Mortgage Legislation Update</a>" (October 2010) </li> <li> "<a href='/AffidavitsA-conflict-between-modern-business-practices-and-the-law-10-20-2010'>Affidavits: Heightened Attention on Modern Business Practices and the Law</a>" (October 22, 2010) </li> <li> "<a href='/Delay-in-W-2-Reporting-Requirements-10-15-2010'>Delay in W-2 Reporting Requirements</a>" (October 2010) </li> <li> "<a href='/Spotlight-on-Section-501c3-Organizations-Lobbying-and-Political-Activity-Sanctions-10-14-2010'>Spotlight on Section 501(c)(3) Organizations: Lobbying and Political Activity Sanctions</a>" (October 2010) </li> <li> "<a href='/Small-Business-Jobs-Act-The-Major-Tax-Provisions-10-05-2010'>Small Business Jobs Act - The Major Tax Provisions</a>" (October 5, 2010) </li> <li> "<a href='/Spotlight-on-Health-Care-Reform-The-OTC-Ban-09-27-2010'>Spotlight on Health Care Reform: The OTC Ban</a>" (September 27, 2010) </li> <li> "<a href='/Spotlight-on-Exempt-Organizations-09-24-2010'>Spotlight on Exempt Organizations: Intermediate Sanctions for Excess Benefit Transactions</a>" (September 2010) </li> <li> "<a href='/Spotlight-on-Indiana-Surprising-Corporate-Income-Tax-Audit-Results-09-16-2010'>Spotlight on Indiana: Surprising Corporate Income Tax Audit Results</a>" (September 2010) </li> <li> "<a href='/Spotlight-on-Exempt-Organizations-Revisiting-the-IRS-Form-990-and-Tax-Exempt-Entity-Governance-09-15-2010'>Spotlight on Exempt Organizations: Revisiting the IRS Form 990 and Tax Exempt Entity Governance</a>" (September 2010) </li> <li> "<a href='/Gifting-A-Tax-Saving-Technique-09-08-2010'>Gifting: A Tax-Saving Technique</a>" (September 2010) </li> <li> "<a href='/Spotlight-on-SALT-State-Tax-Amnesty-Programs-Currently-Offered-in-Seven-Jurisdictions--Some-End-September-30-09-07-2010'>Spotlight on SALT: State Tax Amnesty Programs Currently Offered in Seven Jurisdictions – Some End September 30</a>" (September 2010) </li> <li> "<a href='/IRS-Seizing-Retirement-Benefits-08-31-2010'>IRS Seizing Retirement Benefits!</a>" (August 2010) </li> <li> "<a href='/Mandatory-IRAs-Proposed-08-26-2010'>Mandatory IRAs Proposed</a>" (August 26, 2010) </li> <li> "<a href='/IRS-Questionnaire-Failure-to-Respond-Will-Incur-Enforcement-Action-08-23-2010'>IRS Questionnaire: Failure to Respond Will Incur Enforcement Action</a>" (August 23, 2010) </li> <li> "<a href='/Spotlight-on-SALT-States-Extending-Income-Tax-Reach-Over-Service-Providers-08-09-2010'>Spotlight on SALT: States Extending Income Tax Reach Over Service Providers</a>" (August 2010) </li> <li> "<a href='/Spotlight-on-Franchising-Expanded-Information-Reporting-Requirements-Affect-Franchise-Fees-and-Other-Payments-08-05-2010'>Spotlight on Franchising: Expanded Information Reporting Requirements Affect Franchise Fees and Other Payments</a>" (August 2010) </li> <li> "<a href='/GRATs-Another-Congressional-Assault-07-01-2010'>GRATs: Another Congressional Assault</a>" (July 1, 2010) </li> <li> "<a href='/Spotlight-on-Health-Care-Reform-IRS-Provides-Guidance-on-Tax-Credit-for-Drug-Related-Studies-and-Trials-06-17-2010'>Spotlight on Health Care Reform: IRS Provides Guidance on Tax Credit for Drug-Related Studies and Trials</a>" (June 17, 2010) </li> <li> "<a href='/Worker-Reclassification-Potentially-Dire-Consequences-When-Converting-to-Employee-Status-06-08-2010'>Worker Reclassification: Potentially Dire Consequences When Converting to Employee Status</a>" (June 2010) </li> <li> "<a href='/An-In-Depth-Look-at-Employee-Benefit-Plans-and-Unclaimed-Property-Laws-05-26-2010'>An In-Depth Look at Employee Benefit Plans and Unclaimed Property Laws</a>" (May 26, 2010) </li> <li> "<a href='/Can-You-Deduct-Losses-from-Failed-Investments-05-26-2010'>Can You Deduct Losses from Failed Investments?</a>" (May 26, 2010) </li> <li> "<a href='/Recent-Decision-Further-Clouds-the-Muddy-Waters-of-Annual-Exclusion-Giving-05-26-2010'>Recent Decision Further Clouds the Muddy Waters of Annual Exclusion Giving</a>" (May 26, 2010) </li> <li> "<a href='/Congress-Clarifies-The-Economic-Substance-Doctrine-05-26-2010'>Congress Clarifies The Economic Substance Doctrine</a>" (May 26, 2010) </li> <li> "<a href='/Protecting-Your-Nest-Egg-Use-of-the-Asset-Protection-Trust-in-Tennessee-05-26-2010'>Protecting Your Nest Egg: Use of the Asset Protection Trust in Tennessee</a>" (May 26, 2010) </li> <li> "<a href='/Health-Care-Reform--Tax-Law-Changes-04-07-2010'>Health Care Reform – Tax Law Changes</a>" (April 7, 2010) </li> <li> "<a href='/SPOTLIGHT-ON-ALABAMA--New-Regulations-Propose-Filing-Requirements-for-Pass-Through-Entities-with-One-or-More-Non-Resident-Members-03-29-2010'>Spotlight on Alabama: New Regulations Propose Filing Requirements for Pass-Through Entities with One or More Non-Resident Members</a>" (March 2010) </li> <li> "<a href='/Obamas-HIRE-Act-Explaining-The-Tax-Provisions-03-24-2010'>Obama's HIRE Act -- Explaining The Tax Provisions</a>" (March 2010) </li> <li> "<a href='/Spotlight-on-SALT-Illinois-Supreme-Court-Yanks-Hospitals-Property-Tax-Charitable-Exemption-03-22-2010'>Spotlight on SALT: Illinois Supreme Court Yanks Hospital's Property Tax Charitable Exemption</a>" (March 2010) </li> <li> "<a href='/Spotlight-on-Tennessee-How-to-Protect-Your-Assets-03-18-2010'>Spotlight on Tennessee: How to Protect Your Assets</a>" (March 2010) </li> <li> "<a href='/20-Ways-Your-Independent-Contractor-Might-Be-An-Employee-03-09-2010'>20 Ways Your Independent Contractor Might Be An Employee</a>" (March 9, 2010) </li> <li> "<a href='/Sixth-Circuit-Adopts-The-Price-Test-For-Innocent-Spouse-Relief-In-Erroneous-Deduction-Cases-02-24-2010'>Sixth Circuit Adopts The Price Test For Innocent Spouse Relief In Erroneous-Deduction Cases</a>" (February 24, 2010) </li> <li> "<a href='/Major-Title-Insurance-Companies-Decline-to-Issue-Creditors-Rights-Endorsements-02-11-2010'>Major Title Insurance Companies Decline to Issue Creditors' Rights Endorsements</a>" (February 2010) </li> <li> "<a href='/IRS-Intends-to-Require-Businesses-to-Disclose-Uncertain-Tax-Positions-02-02-2010'>IRS Intends to Require Businesses to Disclose Uncertain Tax Positions</a>" (February 2010) </li> <li> "<a href='/Haitian-Relief-New-Law-Permits-Acceleration-of-Charitable-Deduction-for-Cash-Contributions-01-27-2010'>Haitian Relief: New Law Permits Acceleration of Charitable Deduction for Cash Contributions</a>" (January 2010) </li> <li> "<a href='/A-Letter-to-Our-Estate-Planning-Clients-01-15-2010'>A Letter to Our Estate Planning Clients</a>" (January 2010) </li> <li> "<a href='/United-States-Tax-Court-Finds-in-Favor-of-State-Tax-Credit-Partnerships-01-07-2010'>United States Tax Court Finds in Favor of State Tax Credit Partnerships</a>" (January 07, 2010) </li> <li> "<a href='/Gift-Card-Management--When-Income-Tax-and-State-Unclaimed-Property-Laws-Converge-01-06-2010'>Gift Card Management — When Income Tax and State Unclaimed Property Laws Converge</a>" (January 06, 2010) </li> <li> "<a href='/Navigating-the-Uncharted-Waters-of-Estate-Tax-Repeal-01-05-2010'>Navigating the Uncharted Waters of Estate Tax Repeal</a>" (January 05, 2010) </li> <li> "<a href='/SPOTLIGHT-ON-KENTUCKY-Federal-Appeals-Court-Upholds-OTC-Defense-to-Kentucky-Tax-Claim-12-28-2009'>Spotlight on Kentucky: Federal Appeals Court Upholds OTC Defense to Kentucky Tax Claim</a>" (December 2009) </li> <li> "<a href='/2009-Estate-Planning-Overview-12-17-2009'>2009 Estate Planning Overview</a>" (December 17, 2009) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property-Gift-Card-Management---When-Income-Tax-and-State-Unclaimed-Property-Laws-Converge-12-03-2009'>Spotlight on Unclaimed Property: Gift Card Management - When Income Tax and State Unclaimed Property Laws Converge</a>" (December 03, 2009) </li> <li> "<a href='/IRS-Will-Audit-6000-Companies--Make-Sure-Your-Employment-Taxes-Are-In-Order-11-23-2009'>IRS Will Audit 6,000 Companies – Make Sure Your Employment Taxes Are In Order</a>" (November 23, 2009) </li> <li> "<a href='/Is-Conversion-from-Subchapter-S-Elected-Status-to-Partnership-Status-Right-for-Your-Business-Entity-11-19-2009'>Is Conversion from Subchapter S Elected Status to Partnership Status Right for Your Business Entity?</a>" (November 2009) </li> <li> "<a href='/Is-a-Conversion-from-Subchapter-S-to-Partnership-Right-for-Your-Company-11-18-2009'>Is a Conversion from Subchapter S to Partnership Right for Your Company?</a>" (November 2009) </li> <li> "<a href='/Tax-Provisions-of-the-Worker-Homeownership-and-Business-Assistance-Act-of-2009-11-16-2009'>Tax Provisions of the Worker, Homeownership, and Business Assistance Act of 2009</a>" (November 16, 2009) </li> <li> "<a href='/Retirement-Plan-Decisions-Required-By-November-30-2009-11-12-2009'>Retirement Plan Decisions Required By November 30, 2009</a>" (November 2009) </li> <li> "<a href='/Blindsided-by-the-Interstate-Land-Sales-Full-Disclosure-Act-There-May-be-Hope-for-You-Yet-11-05-2009'>Blindsided by the Interstate Land Sales Full Disclosure Act? There May be Hope for You Yet.</a>" (November 5, 2009) </li> <li> "<a href='/What-Should-You-do-When-Your-Landlord-Asks-You-to-Sign-an-Estoppel-Certificate-11-05-2009'>What Should You do When Your Landlord Asks You to Sign an "Estoppel Certificate"?</a>" (November 2009) </li> <li> "<a href='/Spotlight-on-Unclaimed-Property--How-Delaware-Turns-19377-of-Unclaimed--Medical-Device-Property-into-45-Million-of-Possible-Revenue-10-15-2009'>Spotlight on Unclaimed Property: How Delaware Turns $19,377 of Unclaimed Medical Device Property into $4.5 Million of Possible Revenue</a>" (October 2009) </li> <li> "<a href='/Spotlight-on-Alabama-Legislative-Update-on-Investment-Incentives-in-Alabama-10-13-2009'>Spotlight on Alabama: Legislative Update on Investment Incentives in Alabama</a>" (October 2009) </li> <li> "<a href='/All-is-Not-Lost--Favorable-Recent-State-Corporate-Income-Tax-Planning-Developments-10-07-2009'>All is Not Lost — Favorable Recent State Corporate Income Tax Planning Developments</a>" (October 07, 2009) </li> <li> "<a href='/Estate-Planning-in-Low-Interest-Rate-and-Depressed-Asset-Environments-10-07-2009'>Estate Planning in Low Interest Rate and Depressed Asset Environments</a>" (October 7, 2009) </li> <li> "<a href='/Expenses-Related-to-Securities-Lawsuit-Over-Stock-Offering-Can-be-Deducted-as-Ordinary-and-Necessary-Business-Expense-10-07-2009'>Expenses Related to Securities Lawsuit Over Stock Offering Can be Deducted as Ordinary and Necessary Business Expense</a>" (October 7, 2009) </li> <li> "<a href='/Cancellation-of-Indebtedness-Income-10-07-2009'>Cancellation of Indebtedness Income</a>" (October 7, 2009) </li> <li> "<a href='/Spotlight-on-Louisiana-Louisiana-Court-of-Appeals-Rules-Louisiana-Ad-Valorem-Tax-Scheme-Unconstitutional-10-07-2009'>Spotlight on Louisiana: Louisiana Court of Appeals Rules Louisiana Ad Valorem Tax Scheme Unconstitutional</a>" (October 7, 2009) </li> <li> "<a href='/New-Regulations-Facilitate-Real-Property-Mortgage-Modifications-09-21-2009'>New Regulations Facilitate Real Property Mortgage Modifications</a>" (September 2009) </li> <li> "<a href='/Spotlight-on-New-Jersey--Software-Licensing-and-Income-Tax-Nexus--AccuZIP-and-Quark-09-08-2009'>Spotlight on New Jersey: Software Licensing and Income Tax Nexus AccuZIP and Quark</a>" (September 2009) </li> <li> "<a href='/Spotlight-on-the-District-of-Columbia-Council-Passes-Emergency-Legislation-Including-Mandatory-Unitary-Combined-Reporting-08-26-2009'>Spotlight on the District of Columbia: Council Passes Emergency Legislation Including Mandatory Unitary Combined Reporting</a>" (August 26, 2009) </li> <li> "<a href='/SALT-Spotlight-Amnesty-in-Mid-Atlantic-and-Northeast-States-08-19-2009'>SALT Spotlight: Amnesty in Mid-Atlantic and Northeast States</a>" (August 19, 2009) </li> <li> "<a href='/Spotlight-on-North-Carolina-Penalty-Waivers-Possible-for--Certain-Corporate-Income-and-Franchise-Tax-Issues-Amazon-Law-Enacted-08-14-2009'>Spotlight on North Carolina: Penalty Waivers Possible for Certain Corporate Income and Franchise Tax Issues; Amazon Law Enacted</a>" (August 14, 2009) </li> <li> "<a href='/IRS-Offers-Enhanced-Voluntary-Disclosure-Program-for-Taxpayers-with-Unreported-Overseas-Accounts-08-05-2009'>IRS Offers Enhanced Voluntary Disclosure Program for Taxpayers with Unreported Overseas Accounts</a>" (August 2009) </li> <li> "<a href='/SALT-Spotlight-Time-to-Revisit-Your-State-Income-Tax-Planning-07-29-2009'>SALT Spotlight: Time to Revisit Your State Income Tax Planning?</a>" (July 2009) </li> <li> "<a href='/Treasury-Issues-Guidelines-On-Grants-In-Lieu-Of-Energy-Related-Tax-Credits-07-27-2009'>Treasury Issues Guidelines On Grants In Lieu Of Energy-Related Tax Credits</a>" (July 2009) </li> <li> "<a href='/2009-Stimulus-Act-07-17-2009'>2009 Stimulus Act</a>" (July 17, 2009) </li> <li> "<a href='/Spotlight-on-Tennessee-Significant-Excise-and-Franchise-Tax-Changes-Affecting-Lease-Arrangements-06-30-2009'>Spotlight on Tennessee: Significant Excise and Franchise Tax Changes Affecting Lease Arrangements</a>" (June 30, 2009) </li> <li> "<a href='/Spotlight-on-Ohio-By-Change-in-Policy-Department-of-Taxation-Will-Now-Accept-Voluntary-Disclosure-Agreements-for-Commercial-Activity-Tax-06-10-2009'>Spotlight on Ohio: By Change in Policy, Department of Taxation Will Now Accept Voluntary Disclosure Agreements for Commercial Activity Tax</a>" (June 2009) </li> <li> "<a href='/Spotlight-on-New-York-Amended-New-York-Sales-and-Use-Tax-Law-Imposes-Information-Reporting-Requirements-on-Franchisors-Regarding-Their-Franchisees-06-08-2009'>Spotlight on New York: Amended New York Sales and Use Tax Law Imposes Information Reporting Requirements on Franchisors Regarding Their Franchisees</a>" (June 2009) </li> <li> "<a href='/Spotlight-on-New-York---Definition-of-Sales-Tax-Vendor-Expanded-to-Include--Remote-Sellers-with-Affiliates-in-New-York-State-05-27-2009'>Spotlight on New York: Definition of Sales Tax "Vendor" Expanded to Include Remote Sellers with Affiliates in New York State</a>" (May 2009) </li> <li> "<a href='/Amnesty-Not-Forgiveness-Is-Likely-for-Certain-Tax-Indiscretions-05-19-2009'>Amnesty, Not Forgiveness, Is Likely for Certain Tax Indiscretions</a>" (May 2009) </li> <li> "<a href='/Modification-of-Debt-Instruments-May-Have-Tax-Consequences-Part-5-04-28-2009'>Modification of Debt Instruments May Have Tax Consequences, Part 5</a>" (April 28, 2009) </li> <li> "<a href='/Japan-Exempts-Foreign-Subsidiary-Dividends-from-Corporate-Taxation-04-14-2009'>Japan Exempts Foreign Subsidiary Dividends from Corporate Taxation</a>" (April 14, 2009) </li> <li> "<a href='/Using-the-Expanded-NOL-Carryback-Period-to-Seek-Tax-Refunds-Part-4-04-09-2009'>Using the Expanded NOL Carryback Period to Seek Tax Refunds, Part 4</a>" (April 9, 2009) </li> <li> "<a href='/Advice-for-Employers-in-This-Difficult-Economy-Part-3-03-30-2009'>Advice for Employers in This Difficult Economy, Part 3</a>" (March 30, 2009) </li> <li> "<a href='/Advice-for-Employers-in-This-Difficult-Economy-Part-2-03-13-2009'>Advice for Employers in This Difficult Economy, Part 2</a>" (March 13, 2009) </li> <li> "<a href='/Advice-for-Employers-in-This-Difficult-Economy-Part-1-03-05-2009'>Advice for Employers in This Difficult Economy, Part 1</a>" (March 2009) </li> <li> "<a href='/Foreign-Tax-Shelters-Will-Face-Increased-Scrutiny-by-Congress-03-05-2009'>Foreign Tax Shelters Will Face Increased Scrutiny by Congress</a>" (March 5, 2009) </li> <li> "<a href='/Spotlight-on-Tennessee--Possible-Universal-Settlement-For-Non-Compliant-FONCEs-03-03-2009'>Spotlight on Tennessee: Possible Universal Settlement For Non-Compliant FONCEs</a>" (March 3, 2009) </li> <li> "<a href='/Employers-Start-Making-Your-Lists-New-Law-Creates-COBRA-Subsidies-and-Requires-Employer-Notices-02-19-2009'>Employers: Start Making Your Lists New Law Creates COBRA Subsidies and Requires Employer Notices</a>" (February 19, 2009) </li> <li> "<a href='/The-American-Recovery-and-Reinvestment-Act-of-2009-02-17-2009'>The American Recovery and Reinvestment Act of 2009</a>" (February 17, 2009) </li> <li> "<a href='/Spotlight-on-Alabama-Department-of-Revenue-Adopts-Amnesty-Program-Entitled-Operation-Clean-Slate-02-06-2009'>Spotlight on Alabama: Department of Revenue Adopts Amnesty Program Entitled "Operation Clean Slate"</a>" (February 6, 2009) </li> <li> "<a href='/Proposed-Estate-Tax-Legislation-Will-Eliminate-or-Reduce-Valuation-Discounts-for-Family-Entities-and-Will-Freeze-Credit-Amount-at-3500000-01-30-2009'>Proposed Estate Tax Legislation Will Eliminate or Reduce Valuation Discounts for Family Entities and Will Freeze Credit Amount at $3,500,000</a>" (January 30, 2009) </li> <li> "<a href='/Spotlight-On-North-Carolina-Federal-Appeals-Court-Rules-that-County-Cannot-Collect-Occupancy-Taxes-from-Online-Travel-Companies-01-22-2009'>Spotlight On North Carolina: Federal Appeals Court Rules that County Cannot Collect Occupancy Taxes from Online Travel Companies</a>" (January 22, 2009) </li> <li> "<a href='/Spotlight-on-Tennessee-Hidden-Income-Tax-Can-be-Trap-for-Unwary-01-21-2009'>Spotlight on Tennessee: Hidden Income Tax Can be Trap for Unwary</a>" (January 21, 2009) </li> <li> "<a href='/Reminder-Disregarded-Entities-to-Pay-Their-Own-Employment-and-Most-Excise-Taxes-12-03-2008'>Reminder: Disregarded Entities to Pay Their Own Employment and Most Excise Taxes</a>" (December 3, 2008) </li> <li> "<a href='/Spotlight-on-Alabama-State-and-Local-Tax-Developments-in-2008-11-21-2008'>Spotlight on Alabama: State and Local Tax Developments in 2008</a>" (November 21, 2008) </li> <li> "<a href='/Barack-Obama-Won-the-Election-Tax-Planning-to-Consider-Now-11-06-2008'>Barack Obama Won the Election: Tax Planning to Consider Now</a>" (November 6, 2008) </li> <li> "<a href='/Estate-Planning--More-Important-Than-Ever-11-03-2008'>Estate Planning: More Important Than Ever</a>" (November 3, 2008) </li> <li> "<a href='/REMINDER-IRC-167409A-Deadline-Looms-for-Deferred-Compensation-Arrangements-10-10-2008'>REMINDER: IRC §409A Deadline Looms for Deferred Compensation Arrangements</a>" (October 10, 2008) </li> <li> "<a href='/SPOTLIGHT-ON-GEORGIA-Expedia-Ordered-to-Collect-and-Remit-Hotel-Occupancy-Taxes-on-the-Full-Amount-Charged-to-Customers-for-Hotel-Rooms-09-25-2008'>SPOTLIGHT ON GEORGIA: Expedia Ordered to Collect and Remit Hotel Occupancy Taxes on the Full Amount Charged to Customers for Hotel Rooms</a>" (September 25, 2008) </li> <li> "<a href='/Tennessee-Supreme-Court-Interprets-Declaratory-Judgment-Act-and-Uniform-Administrative-Procedures-Act-09-12-2008'>Tennessee Supreme Court Interprets Declaratory Judgment Act and Uniform Administrative Procedures Act</a>" (September 12, 2008) </li> <li> "<a href='/New-Tax-Provisions-Make-Expatriation-More-Costly-08-25-2008'>New Tax Provisions Make Expatriation More Costly</a>" (August 25, 2008) </li> <li> "<a href='/Sales-and-Use-Tax-Developments-for-Georgia-Manufacturers-08-25-2008'>Sales and Use Tax Developments for Georgia Manufacturers</a>" (August 25, 2008) </li> <li> "<a href='/Information-Security-Management-and-Business-Valuation-08-25-2008'>Information Security Management and Business Valuation</a>" (August 25, 2008) </li> <li> "<a href='/Estate-Tax-Decision-Upholds-Full-Capital-Gains-Discount-08-25-2008'>Estate Tax Decision Upholds Full Capital Gains Discount</a>" (August 25, 2008) </li> <li> "<a href='/United-States-Supreme-Court-Upholds-State-Tax-Exemption-for-Municipal-Bonds-in-Kentucky-v-Davis-08-25-2008'>United States Supreme Court Upholds State Tax Exemption for Municipal Bonds in Kentucky v. Davis</a>" (August 25, 2008) </li> <li> "<a href='/November-1-Deadline-for-Identity-Theft-Prevention-Programs-08-13-2008'>November 1 Deadline for Identity Theft Prevention Programs</a>" (August 13, 2008) </li> <li> "<a href='/Spotlight-on-Tennessee-Chancery-Court-Voids-Commissioners-Section-18-Variance-and-Affirms-Cost-of-Performance-Apportionment-08-12-2008'>Spotlight on Tennessee: Chancery Court Voids Commissioner's Section 18 Variance and Affirms Cost of Performance Apportionment</a>" (August 12, 2008) </li> <li> "<a href='/New-Housing-Recovery-Act-Provides-Major-Tax-Incentives-to-Aid-Real-Estate-Market-and-Businesses-07-30-2008'>New Housing Recovery Act Provides Major Tax Incentives to Aid Real Estate Market and Businesses</a>" (July 30, 2008) </li> <li> "<a href='/LaRue-Part-II--Fourth-Circuit-Rules-That-Former-Employees-Can-Sue-You-for-Retirement-Plan-Investments-07-29-2008'>LaRue Part II: Fourth Circuit Rules That Former Employees Can Sue You for Retirement Plan Investments</a>" (July 29, 2008) </li> <li> "<a href='/Spotlight-on-Alabama--Recent-Legislation-07-02-2008'>Spotlight on Alabama – Recent Legislation</a>" (July 2, 2008) </li> <li> "<a href='/Schools-Churches-and-Other-Non-Profits-Get-Ready-New-Rules-for-Section-403b-Plans-Require-Substantial-Changes-06-26-20081'>Schools, Churches and Other Non-Profits Get Ready: New Rules for Section 403(b) Plans Require Substantial Changes</a>" (June 26, 2008) </li> <li> "<a href='/IRS-Addresses-State-and-Local-Tax-Incentives-06-16-2008'>IRS Addresses State and Local Tax Incentives</a>" (June 16, 2008) </li> <li> "<a href='/Spotlight-on-Louisiana-New-Governor-Creates-More-Favorable-Business-Tax-Environment-06-04-2008'>Spotlight on Louisiana: New Governor Creates More Favorable Business Tax Environment</a>" (June 4, 2008) </li> <li> "<a href='/Spotlight-On-Tennessee-Proposed-Changes-to-Tennessees-Tax-Laws-05-23-2008'>Spotlight On Tennessee: Proposed Changes to Tennessee's Tax Laws</a>" (May 23, 2008) </li> <li> "<a href='/Update-on-Georgias-BEST-Tax-Credits-05-07-2008'>Update on Georgia's BEST Tax Credits</a>" (May 07, 2008) </li> <li> "<a href='/Economic-Stimulus-Act--Bonus-Depreciation-and-Expensing-Limits-04-16-2008'>Economic Stimulus Act – Bonus Depreciation and Expensing Limits</a>" (April 16, 2008) </li> <li> "<a href='/End-of-Year-Tax-Legislation-for-2007-03-17-2008'>End of Year Tax Legislation for 2007</a>" (March 17, 2008) </li> <li> "<a href='/Retirement-Plan-Participants-Gain-Rights-to-Sue-Fiduciaries-02-29-2008'>Retirement Plan Participants Gain Rights to Sue Fiduciaries</a>" (February 29, 2008) </li> <li> "<a href='/IRS-Issues-New-167162m-Rulings-Public-Companies-Need-to-Review-Executive-Agreements-Now-02-26-2008'>IRS Issues New §162(m) Rulings: Public Companies Need to Review Executive Agreements Now</a>" (February 26, 2008) </li> <li> "<a href='/Economic-Stimulus-Act-Of-2008-02-13-2008'>Economic Stimulus Act Of 2008</a>" (February 13, 2008) </li> <li> "<a href='/End-of-the-Year-Tax-Legislation-for-2007-01-07-2008'>End of the Year Tax Legislation for 2007</a>" (January 7, 2008) </li> <li> "<a href='/Disregarded-Entities-To-Pay-Their-Own-Employment-And-Certain-Excise-Taxes-Under-Final-Regulations-12-11-2007'>Disregarded Entities To Pay Their Own Employment And Certain Excise Taxes Under Final Regulations</a>" (December 11, 2007) </li> <li> "<a href='/Spotlight-On-Georgia-Georgia-Supreme-Court-Rules-Purchaser-Liable-for-Delinquent-Sales-Tax-as-Successor-in-Interest-11-27-2007'>Spotlight On Georgia: Georgia Supreme Court Rules Purchaser Liable for Delinquent Sales Tax as Successor in Interest</a>" (November 27, 2007) </li> <li> "<a href='/Estate-Planning-Reasons-for-Review-11-20-2007'>Estate Planning: Reasons for Review</a>" (November 20, 2007) </li> <li> "<a href='/Relaxed-Limitation-Rules-for-Donations-of-Conservation-Easements-to-Expire-Soon-10-24-2007'>Relaxed Limitation Rules for Donations of Conservation Easements to Expire Soon</a>" (October 24, 2007) </li> <li> "<a href='/Treatment-of-Interest-from-State-and-Local-Bonds-Being-Debated-10-24-2007'>Treatment of Interest from State and Local Bonds Being Debated</a>" (October 24, 2007) </li> <li> "<a href='/Alabama-Uniform-Trust-Code-Update-10-24-2007'>Alabama Uniform Trust Code Update</a>" (October 24, 2007) </li> <li> "<a href='/Code-167409A-and-Hidden-Deferred-Compensation-10-24-2007'>Code §409A and Hidden Deferred Compensation</a>" (October 24, 2007) </li> <li> "<a href='/Top-Ten-Questions-about-Like-Kind-Exchanges-10-24-2007'>Top Ten Questions about Like-Kind Exchanges</a>" (October 24, 2007) </li> <li> "<a href='/Code-Section-409A-IRS-Announces-Limited-Extension-For-Compliance-09-13-2007'>Code Section 409A: IRS Announces Limited Extension For Compliance</a>" (September 13, 2007) </li> <li> "<a href='/Spotlight-on-Alabama-Recent-Decisions-of-Interest-to-Business-from-the-Administrative-Law-Division-of-the-Alabama-Department-of-Revenue-09-12-2007'>Spotlight on Alabama: Recent Decisions of Interest to Business from the Administrative Law Division of the Alabama Department of Revenue</a>" (September 12, 2007) </li> <li> "<a href='/Spotlight-On-Georgia-Important-Property-Tax-Development-For-Public-Utilities-08-10-2007'>Spotlight On Georgia: Important Property Tax Development For Public Utilities</a>" (August 10, 2007) </li> <li> "<a href='/Code-167409A-and-Hidden-Deferred-Compensation-07-25-2007'>Code §409A and Hidden Deferred Compensation</a>" (July 25, 2007) </li> <li> "<a href='/Spotlight-On-Tennessee-New-Property-Tax-Procedural-Laws-06-21-2007'>Spotlight On Tennessee: New Property Tax Procedural Laws</a>" (June 21, 2007) </li> <li> "<a href='/Tennessee-Investment-Services-Act-Of-2007-06-12-2007'>Tennessee Investment Services Act Of 2007</a>" (June 12, 2007) </li> <li> "<a href='/Spotlight-On-State-Taxation-Interest-from-State-and-Local-Bonds-05-29-2007'>Spotlight On State Taxation: Interest from State and Local Bonds</a>" (May 29, 2007) </li> <li> "<a href='/Pension-Protection-Act-of-2006-01-26-2007'>Pension Protection Act of 2006</a>" (January 26, 2007) </li> <li> "<a href='/Estate-Planning---Reasons-for-Review-01-26-2007'>Estate Planning - Reasons for Review</a>" (January 26, 2007) </li> <li> "<a href='/The-Tax-Relief-and-Health-Care-Act-of-2006-01-26-2007'>The Tax Relief and Health Care Act of 2006</a>" (January 26, 2007) </li> <li> "<a href='/Congress-Boosts-Incentives-to-Increase-Conservation-Easement-Donations-01-26-2007'>Congress Boosts Incentives to Increase Conservation Easement Donations</a>" (January 26, 2007) </li> </ul> </div> </div> <div class="sharedrollup"> <button class="sharedrollup-header" type="button"><i aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-events" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i>Events</button> <div class="sharedrollup-body wb-content"> <ul class="sharedpublist"> <li> "<a href='/back-on-track-franchising-forges-ahead'>Back on Track: Franchising Forges Ahead</a>" (June 2022) </li> <li> "<a href='/the-cfo-leadership-council-nashville-chapter-2'> The CFO Leadership Council – Nashville Chapter</a>" (February 2020) </li> <li> <a href='/the-cfo-leadership-council-nashville-chapter-1'>The CFO Leadership Council – Nashville Chapter</a> (January 2020) </li> <li> <a href='/louisiana-association-of-public-charter-schools-annual-conference'>Louisiana Association of Public Charter Schools Annual Conference</a> (December 2019) </li> <li> "<a href='/understanding-your-employment-risks-and-complying-with-fiduciary-duty'>Understanding Your Employment Risks and Complying with Fiduciary Duty</a>" (October 2018) </li> <li> "<a href='/cost-southeast-regional-state-tax-seminar'>COST's Southeast Regional State Tax Seminar</a>" (June 2018) </li> <li> "<a href='/2018-tennessee-tax-and-finance-seminar-for-manufacturers'>2018 Tennessee Tax and Finance Seminar for Manufacturers</a>" (January 2018) </li> <li> "<a href='/tennessee-chamber-business-tax-workshop'>Tennessee Chamber Business Tax Workshop</a>" (September 2017) </li> <li> "<a href='/Valuation-and-Investment-Banking-Focus-Before-a-Sale-06-23-20161'>Valuation and Investment Banking Focus Before a Sale</a>" (June 2016) </li> <li> "<a href='/Fiduciary-Duty-and-the-Voluntary-Compliance-Program-05-12-2016'>Fiduciary Duty and the Voluntary Compliance Program</a>" (May 2016) </li> <li> "<a href='/DOL-Audit-Preparation-Fiduciary-Liabilities-Identity-Theft-and-Online-Security-04-26-2016'>DOL Audit Preparation: Fiduciary Liabilities, Identity Theft and Online Security</a>" (April 2016) </li> <li> "<a href='/DOL-Audit-Preparation-Fiduciary-Training-and-Upcoming-Regulatory-Changes-01-14-2016'>DOL Audit Preparation: Fiduciary Training and Upcoming Regulatory Changes</a>" (January 2016) </li> <li> "<a href='/Business-Tax-Workshop-2015-09-24-2015'>Business Tax Workshop 2015</a>" (September 2015) </li> <li> "<a href='/Tax-Credits-and-Economic-Development-in-Louisiana-05-01-2015'>Tax Credits and Economic Development in Louisiana</a>" (May 2015) </li> <li> "<a href='/Corporate-Tax-Inversions-Harmful-or-Harmless-10-15-2014'>Corporate Tax Inversions: Harmful or Harmless?</a>" (October 2014) </li> <li> "<a href='/Improving-Retirement-Plan-Outcomes-09-16-2014'>Improving Retirement Plan Outcomes</a>" (September 2014) </li> <li> "<a href='/Summer-2014-Multistate-Tax-Planning-Round-Up-05-20-2014'>Summer 2014 Multistate Tax Planning Round-Up</a>" (May 2014) </li> <li> "<a href='/This-Little-Piggy-Went-to-MarketTrends-and-Developments-with-Sales-Factor-Market-Based-Sourcing-02-18-2014'>This Little Piggy Went to Market...Trends and Developments with Sales Factor Market-Based Sourcing</a>" (February 2014) </li> <li> "<a href='/Are-You-Nuts-Understanding-Expanding-Affiliate-Nexus-Statutes-10-22-2013'>Are You Nuts?! Understanding Expanding Affiliate Nexus Statutes</a>" (October 2013) </li> <li> "<a href='/Summer-2013-State-and-Local-Tax-Roundup-06-04-2013'>Summer 2013 State and Local Tax Roundup</a>" (June 2013) </li> <li> "<a href='/Estate-Planning-and-Income-Tax-Considerations-After-the-American-Taxpayer-Relief-Act-of-2012-05-22-2013'>Estate Planning and Income Tax Considerations After the American Taxpayer Relief Act of 2012</a>" (May 2013) </li> <li> "<a href='/Selling-Privately-Held-Companies-Valued-at-20-Million-and-Larger-10-31-2012'>Selling Privately-Held Companies Valued at $20 Million and Larger</a>" (October 2012) </li> <li> "<a href='/Join-Baker-Donelson-and-the-Birmingham-Business-Alliance-for-How-Will-the-Affordable-Care-Act-Impact-Key-Birmingham-Businesses-08-28-2012'>How Will the Affordable Care Act Impact Key Birmingham Businesses?</a>" (August 2012) </li> <li> "<a href='/Selling-Privately-Held-Companies-Valued-at-20-Million-and-Larger-06-12-2012'>Selling Privately-Held Companies Valued at $20 Million and Larger</a>" (June 2012) </li> <li> "<a href='/Emerging-Company-Boot-Camp-Nashville-11-16-2011'>Emerging Company Boot Camp (Nashville)</a>" (November 2011) </li> <li> "<a href='/20110914-Chattanooga---Sponsoring-Your-401k--Things-You-Have-to-Do-and-Things-You-Shouldnt-Do-09-14-2011'>Sponsoring Your 401(k) – Things You Have to Do and Things You Shouldn't Do</a>" (September 2011) </li> <li> "<a href='/Baker-Donelson-Emerging-Company-Boot-Camp-03-25-2011'>Baker Donelson Emerging Company Boot Camp</a>" (March 2011) </li> <li> "<a href='/Advance-Venture-Capital-2010-Live-Webcast-12-07-2010'>Advance Venture Capital 2010 (Live Webcast)</a>" (December 2010) </li> <li> "<a href='/BDO-2010-Year-End-Accounting-and-Tax-Update-12-02-2010'>BDO 2010 Year End Accounting and Tax Update</a>" (December 2010) </li> <li> "<a href='/BDO-2010-Year-End-Accounting-and-Tax-Update-12-01-2010'>BDO 2010 Year End Accounting and Tax Update</a>" (December 2010) </li> <li> "<a href='/What-To-Do-After-the-Signature-10-07-2010'>What To Do After the Signature - How to Maximize the Economic Incentives so that Companies Take Full Advantage of the Incentive Package</a>" (October 2010) </li> <li> "<a href='/Cutting-Edge-Retirement-Plan-Design-for-Professional-Service-Firms-09-29-2010'>Cutting Edge Retirement Plan Design for Professional Service Firms</a>" (September 2010) </li> <li> "<a href='/Retirement-Planning-Update-11-12-2009'>Retirement Planning Update</a>" (November 2009) </li> </ul> </div> </div> <div class="sharedrollup"> <button class="sharedrollup-header" type="button"><i aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-webinar" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i>Webinars</button> <div class="sharedrollup-body wb-content"> <ul class="sharedpublist"> <li> <a href='/navigating-irs-uncertainty-post-tax-season-legal-and-policy-update'>Navigating IRS Uncertainty: Post-Tax Season Legal and Policy Update</a> (May 14, 2025) </li> <li> <a href='/the-importance-of-controlled-and-affiliated-service-group-determinations-to-benefits-compliance'>The Importance of Controlled and Affiliated Service Group Determinations to Benefits Compliance</a> (April 22, 2025) </li> <li> <a href='/chevron-regulatory-deference-decision-what-you-need-to-know'><em>Chevron</em> Regulatory Deference Decision: What You Need to Know</a> (December 2024) </li> <li> <a href='/estate-planning-with-electronic-and-regulated-assets-1'>Estate Planning with Electronic and Regulated Assets</a> (November 2022) </li> <li> <a href='/remote-workers-updates-on-tax-and-employment-issues'>Remote Workers: Updates on Tax and Employment Issues</a> (December 2021) </li> <li> <a href='/keeping-a-civil-tax-audit-civil-avoiding-a-criminal-investigation'>Keeping a Civil Tax Audit Civil: Avoiding a Criminal Investigation </a> (November 2021) </li> <li> <a href='/handling-accommodation-requests-a-study-in-updated-case-law-and-real-world-examples'>Handling Accommodation Requests: A Study in Updated Case Law and Real-World Examples</a> (October 2021) </li> <li> <a href='/covid-19-vaccination-mandates-what-employers-need-to-know-about-religious-and-medical-exemptions'>COVID-19 Vaccination Mandates: What Employers Need to Know About Religious and Medical Exemptions</a> (September 2021) </li> <li> <a href='/cobra-subsidies-what-employers-need-to-do-immediately'>COBRA Subsidies: What Employers Need to Do Immediately</a> (April 2021) </li> <li> <a href='/covid-19-legislation-regulation-and-remote-workers-the-rapidly-evolving-state-tax-and-human-resource-requirements-for-a-business'>COVID-19 Legislation, Regulation, and Remote Workers – The Rapidly Evolving State Tax and Human Resource Requirements for a Business</a> (March 2021) </li> <li> <a href='/2021-health-care-outlook'>2021 Health Care Outlook</a> (February 2021) </li> <li> <a href='/proposed-regulations-expand-potential-tax-benefits-of-opportunity-zone-program'>Proposed Regulations Expand Potential Tax Benefits of Opportunity Zone Program</a> (May 2019) </li> <li> <a href='/tax-reform-for-the-tax-exempt-what-you-need-to-know-about-executive-compensation'>Tax Reform for the Tax-Exempt: What You Need to Know About Executive Compensation</a> (September 2018) </li> <li> <a href='/tax-reform-and-executive-compensation-pitfalls-to-avoid'>Tax Reform and Executive Compensation: Pitfalls to Avoid</a> (August 2018) </li> <li> <a href='/what-does-state-and-local-taxation-look-like-after-physical-presence'>What Does State and Local Taxation Look Like After Physical Presence?</a> (July 2018) </li> <li> <a href='/tax-planning-for-the-real-estate-and-construction-industries-after-tax-reform'>Tax Planning for the Real Estate and Construction Industries After Tax Reform</a> (June 2018) </li> <li> <a href='/legal-and-tax-issues-in-connection-with-buying-distressed-energy-assets'>Legal and Tax Issues in Connection with Buying Distressed Energy Assets</a> (June 2017) </li> <li> <a href='/state-tax-law-changes-coming-in-louisianas-2017-fiscal-legislative-session'>State Tax Law Changes Coming in Louisiana's 2017 Fiscal Legislative Session</a> (March 2017) </li> <li> <a href='/personal-goodwill-in-mergers-and-acquisitions-10-20-2016'>Personal Goodwill in Mergers and Acquisitions</a> (October 2016) </li> <li> <a href='/Negotiation-of-Representations-and-Warranties-in-the-Purchase-and-Sale-Agreement-07-28-2016'>Negotiation of Representations and Warranties in the Purchase and Sale Agreement</a> (July 2016) </li> <li> <a href='/Valuation-and-Investment-Banking-Focus-Before-a-Sale-06-23-2016'>Valuation and Investment Banking Focus Before a Sale</a> (June 2016) </li> <li> <a href='/The-What-Why-and-Who-of-Directed-Trusts-04-27-2016'>The What, Why and Who of Directed Trusts</a> (April 2016) </li> <li> <a href='/DOL-Audit-Preparation-Fiduciary-Training-Module-1-Webinar-11-17-2015'>DOL Audit Preparation: Fiduciary Training Module 1 Webinar</a> (November 2015) </li> </ul> </div> </div> <div class="sharedrollup"> <button class="sharedrollup-header" type="button"><i aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-press_release" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i>Press Releases</button> <div class="sharedrollup-body wb-content"> <ul class="sharedpublist"> <li> <a href='/38-baker-donelson-attorneys-named-to-2024-mid-south-super-lawyers-40-named-to-mid-south-rising-stars'>38 Baker Donelson Attorneys Named to 2024 Mid-South Super Lawyers; 40 Named to Mid-South Rising Stars</a> (November 22, 2024) </li> <li> <a href='/baker-donelson-adds-34-associates-across-the-firm'>Baker Donelson Adds 34 Associates Across the Firm</a> (November 20, 2024) </li> <li> <a href='/baker-donelson-earns-national-and-metro-rankings-in-2025-edition-of-best-law-firms'>Baker Donelson Earns National and Metro Rankings in 2025 Edition of Best Law Firms®</a> (November 7, 2024) </li> <li> <a href='/baker-donelson-adds-eight-associates'>Baker Donelson Adds Eight Associates</a> (September 12, 2024) </li> <li> <a href='/seven-baker-donelson-attorneys-recognized-in-2024-chambers-high-net-worth-guide'>Seven Baker Donelson Attorneys Recognized in 2024 <em>Chambers High Net Worth </em> Guide </a> (July 18, 2024) </li> <li> <a href='/chambers-usa-ranks-88-baker-donelson-attorneys-in-2024-edition'><I>Chambers USA</I> Ranks 88 Baker Donelson Attorneys in 2024 Edition</a> (June 6, 2024) </li> <li> <a href='/seasoned-tax-attorney-elizabeth-j-atkinson-joins-baker-donelson-as-shareholder'>Seasoned Tax Attorney Elizabeth J. Atkinson Joins Baker Donelson as Shareholder</a> (May 13, 2024) </li> <li> <a href='/baker-donelson-adds-13-associates-firm-wide'>Baker Donelson Adds 13 Associates Firm-Wide</a> (May 1, 2024) </li> <li> <a href='/baker-donelson-adds-transactional-tax-attorney-andrew-wootton-as-of-counsel-in-houston'>Baker Donelson Adds Transactional Tax Attorney Andrew Wootton as Of Counsel in Houston</a> (March 25, 2024) </li> <li> <a href='/baker-donelson-announces-new-practice-group-leaders'>Baker Donelson Announces New Practice Group Leaders</a> (February 2, 2024) </li> <li> <a href='/baker-donelson-named-among-souths-best-economic-development-law-firms-by-southern-business-development'>Baker Donelson Named Among South's Best Economic Development Law Firms by Southern Business & Development</a> (January 17, 2024) </li> <li> <a href='/44-baker-donelson-attorneys-named-to-2023-mid-south-super-lawyers-32-named-to-mid-south-rising-stars'>44 Baker Donelson Attorneys Named to 2023 Mid-South Super Lawyers; 32 Named to Mid-South Rising Stars</a> (November 28, 2023) </li> <li> <a href='/baker-donelson-earns-national-and-metro-rankings-in-2024-best-law-firms-list'>Baker Donelson Earns National and Metro Rankings in 2024 Best Law Firms® List</a> (November 2, 2023) </li> <li> <a href='/charles-chuck-goldberg-jr-joins-baker-donelsons-nashville-office-as-of-counsel'>Charles "Chuck" Goldberg Jr. Joins Baker Donelson's Nashville Office as Of Counsel</a> (November 2, 2023) </li> <li> <a href='/baker-donelson-represents-kx-advisors-in-acquisition-by-bgb-group'>Baker Donelson Represents Kx Advisors in Acquisition by BGB Group</a> (September 15, 2023) </li> <li> <a href='/former-fortune-500-in-house-benefits-counsel-nicholas-c-tomlinson-joins-baker-donelson'>Former Fortune 500 In-House Benefits Counsel Nicholas C. Tomlinson Joins Baker Donelson</a> (July 25, 2023) </li> <li> <a href='/eight-baker-donelson-attorneys-recognized-in-2023-chambers-high-net-worth-guide'>Eight Baker Donelson Attorneys Recognized in 2023 <em>Chambers High Net Worth Guide</em></a> (July 20, 2023) </li> <li> <a href='/chambers-usa-ranks-80-baker-donelson-attorneys-in-2023-edition'><I>Chambers USA</I> Ranks 80 Baker Donelson Attorneys in 2023 Edition</a> (June 2, 2023) </li> <li> <a href='/baker-donelson-attorneys-selected-for-2023-leadership-council-on-legal-diversity-programs'>Baker Donelson Attorneys Selected for 2023 Leadership Council on Legal Diversity Programs</a> (May 5, 2023) </li> <li> <a href='/baker-donelson-adds-three-attorneys-in-new-orleans'>Baker Donelson Adds Three Attorneys in New Orleans</a> (April 3, 2023) </li> <li> <a href='/sean-oconnell-joins-baker-donelson-as-shareholder-in-government-enforcement-and-investigations-group-in-washington-dc'>Sean O'Connell Joins Baker Donelson as Shareholder in Government Enforcement and Investigations Group in Washington, D.C. </a> (December 14, 2022) </li> <li> <a href='/55-baker-donelson-attorneys-named-to-2022-mid-south-super-lawyers-30-named-to-mid-south-rising-stars'>55 Baker Donelson Attorneys Named to 2022 Mid-South Super Lawyers; 30 Named to Mid-South Rising Stars</a> (November 29, 2022) </li> <li> <a href='/baker-donelson-earns-national-and-metro-rankings-in-2023-us-news-best-lawyers-best-law-firms-list'>Baker Donelson Earns National and Metro Rankings in 2023 <em>U.S. News – Best Lawyers</em><sup>®</sup> "Best Law Firms" List</a> (November 3, 2022) </li> <li> <a href='/baker-donelson-adds-46-new-associates-firm-wide'>Baker Donelson Adds 46 New Associates Firm-Wide</a> (October 31, 2022) </li> <li> <a href='/tax-attorney-jennifer-exum-joins-baker-donelson-in-chattanooga'>Tax Attorney Jennifer Exum Joins Baker Donelson in Chattanooga</a> (September 22, 2022) </li> <li> <a href='/eric-l-pruitt-named-chair-of-baker-donelsons-corporate-restructuring-and-bankruptcy-group'>Eric L. Pruitt Named Chair of Baker Donelson's Corporate Restructuring and Bankruptcy Group</a> (August 3, 2022) </li> <li> <a href='/six-baker-donelson-attorneys-recognized-in-2022-chambers-high-net-worth-guide'>Six Baker Donelson Attorneys Recognized in 2022 <em>Chambers High Net Worth</em> Guide</a> (July 21, 2022) </li> <li> <a href='/baker-donelson-adds-eleven-new-associates-firm-wide'>Baker Donelson Adds 11 New Associates Firm-Wide</a> (July 20, 2022) </li> <li> <a href='/79-baker-donelson-attorneys-ranked-in-chambers-usa-2022'>79 Baker Donelson Attorneys Ranked in <i>Chambers USA 2022</i></a> (June 6, 2022) </li> <li> <a href='/baker-donelson-announces-11-newly-elected-shareholders-2022'>Baker Donelson Announces 11 Newly Elected Shareholders</a> (April 13, 2022) </li> <li> <a href='/baker-donelsons-robert-wells-named-to-savoy-magazines-2022-most-influential-black-lawyers'>Baker Donelson's Robert Wells Named to Savoy Magazine's 2022 Most Influential Black Lawyers</a> (February 17, 2022) </li> <li> <a href='/16-baker-donelson-attorneys-named-to-2022-maryland-super-lawyers-list'>16 Baker Donelson Attorneys Named to 2022 <em>Maryland Super Lawyers</em> List</a> (December 17, 2021) </li> <li> <a href='/baker-donelson-adds-24-new-associates-firm-wide'>Baker Donelson Adds 24 New Associates Firm-Wide</a> (November 30, 2021) </li> <li> <a href='/health-care-regulatory-attorney-robert-wells-joins-baker-donelson'>Health Care Regulatory Attorney Robert Wells Joins Baker Donelson</a> (November 17, 2021) </li> <li> <a href='/baker-donelson-earns-high-national-and-metro-rankings-in-2022-us-news-best-lawyers-best-law-firms-list'>Baker Donelson Earns High National and Metro Rankings in 2022 <em>U.S. News – Best Lawyers</em> "Best Law Firms" List</a> (November 4, 2021) </li> <li> <a href='/baker-donelsons-kelly-m-preteroti-named-a-fellow-of-the-american-college-of-trust-and-estate-counsel'>Baker Donelson's Kelly M. Preteroti Named a Fellow of The American College of Trust and Estate Counsel</a> (October 27, 2021) </li> <li> <a href='/baker-donelson-adds-11-new-associates-firm-wide'>Baker Donelson Adds 11 New Associates Firm-Wide</a> (July 29, 2021) </li> <li> <a href='/six-baker-donelson-attorneys-recognized-in-2021-chambers-high-net-worth-guide'>Six Baker Donelson Attorneys Recognized in 2021 <em>Chambers High Net Worth</em> Guide</a> (July 23, 2021) </li> <li> <a href='/baker-donelson-adds-n-courtney-hollins-to-real-estate-practice'>Baker Donelson Adds N. Courtney Hollins to Real Estate Practice</a> (June 24, 2021) </li> <li> <a href='/80-baker-donelson-attorneys-ranked-in-chambers-usa-2021'>80 Baker Donelson Attorneys Ranked in <I>Chambers USA</i> 2021</a> (May 25, 2021) </li> <li> <a href='/baker-donelson-adds-fiduciary-litigator-and-estate-planner-duane-l-pinnock'>Baker Donelson Adds Fiduciary Litigator and Estate Planner Duane L. Pinnock</a> (May 3, 2021) </li> <li> <a href='/baker-donelson-adds-18-new-associates'>Baker Donelson Adds 18 New Associates Firm-Wide</a> (February 9, 2021) </li> <li> <a href='/78-baker-donelson-attorneys-ranked-in-chambers-usa-2020'>78 Baker Donelson Attorneys Ranked in <em>Chambers USA 2020</em></a> (April 27, 2020) </li> <li> <a href='/baker-donelson-named-to-forbes-list-of-americas-top-trusted-corporate-law-firms'>Baker Donelson Named to <em>Forbes</em> List of America's Top Trusted Corporate Law Firms</a> (October 8, 2019) </li> <li> <a href='/baker-donelson-represents-str-in-450-million-deal-to-be-acquired-by-costar-group-inc'>Baker Donelson Represents STR in $450 Million Deal to Be Acquired by CoStar Group, Inc.</a> (October 3, 2019) </li> <li> <a href='/baker-donelson-announces-11-newly-elected-shareholders-firm-wide'>Baker Donelson Announces 11 Newly Elected Shareholders Firm-Wide</a> (May 7, 2019) </li> <li> <a href='/baker-donelson-adds-sloane-j-hankins-to-tax-group'>Baker Donelson Adds Sloane J. Hankins to Tax Group</a> (December 6, 2018) </li> <li> <a href='/five-baker-donelson-attorneys-ranked-in-2018-chambers-high-net-worth-guide'>Five Baker Donelson Attorneys Ranked in 2018 Chambers High Net Worth Guide</a> (July 26, 2018) </li> <li> <a href='/lewis-r-donelson-iii-1917-2018'>Lewis R. Donelson III, 1917-2018</a> (January 4, 2018) </li> <li> <a href='/lewis-donelson-iii-celebrates-100th-birthday'>Lewis Donelson III Celebrates 100th Birthday</a> (October 9, 2017) </li> <li> <a href='/baker-donelson-names-four-attorneys-to-firm-leadership-roles'>Baker Donelson Names Four Attorneys to Firm Leadership Roles</a> (February 1, 2017) </li> <li> <a href='/Baker-Donelson-Announces-Fifteen-Newly-Elected-Shareholders-Firm-Wide-05-10-2016'>Baker Donelson Announces Fifteen Newly Elected Shareholders Firm-Wide</a> (May 10, 2016) </li> <li> <a href='/Eric-Pruitt-Named-Fellow-of-the-American-College-of-Mortgage-Attorneys-05-07-2014'>Eric Pruitt Named Fellow of the American College of Mortgage Attorneys</a> (May 7, 2014) </li> <li> <a href='/Baker-Donelson-Announces-Leadership-Changes-04-02-2013'>Baker Donelson Announces Leadership Changes</a> (April 2, 2013) </li> <li> <a href='/Baker-Donelsons-Ben-Adams-Named-CEO-of-the-Year-02-28-2013'>Baker Donelson's Ben Adams Named CEO of the Year</a> (February 28, 2013) </li> <li> <a href='/Lewis-Donelson-Honored-with-Two-Awards-Recognizing-His-Service-to-the-Community-and-Profession-12-20-2012'>Lewis Donelson Honored with Two Awards Recognizing His Service to the Community and Profession</a> (December 20, 2012) </li> <li> <a href='/Baker-Donelsons-Robert-L-Wollfarth-Selected-to-New-Orleans-Business-Alliance-Board-of-Directors-11-27-2012'>Baker Donelson's Robert L. Wollfarth Selected to New Orleans Business Alliance Board of Directors</a> (November 27, 2012) </li> <li> <a href='/DJ-Simonetti-Returns-to-Baker-Donelson-02-16-2012'>D.J. Simonetti Returns to Baker Donelson</a> (February 16, 2012) </li> <li> <a href='/UNICO-Recognizes-Lewis-Donelson-with-Civic-Award-10-12-2010'>UNICO Recognizes Lewis Donelson with Civic Award</a> (October 12, 2010) </li> <li> <a href='/Baker-Donelson-Attorneys-Practice-Areas-Achieve-High-Rankings-in-Chambers-USA-2010-Directory-06-11-2010'>Baker Donelson Attorneys, Practice Areas Achieve High Rankings in Chambers USA 2010 Directory</a> (June 11, 2010) </li> <li> <a href='/Baker-Donelson-Attorneys-Elected-Fellows-of-Tennessee-Bar-Foundation-02-26-2009'>Baker Donelson Attorneys Elected Fellows of Tennessee Bar Foundation</a> (February 26, 2009) </li> <li> <a href='/Seven-Baker-Donelson-Attorneys-Named-Among-quotLegal-Elitequot-by-Georgia-Trend-Magazine-12-06-2007'>Seven Baker Donelson Attorneys Named Among "Legal Elite" by Georgia Trend Magazine</a> (December 6, 2007) </li> <li> <a href='/Baker-Donelson-Adds-to-Real-Estate-and-Tax-Practice-Groups-08-23-2007'>Baker Donelson Adds to Real Estate and Tax Practice Groups</a> (August 23, 2007) </li> </ul> </div> </div> <div class="sharedrollup"> <button class="sharedrollup-header" type="button"><i aria-hidden="true"><svg class="ci-icon" role='img' xmlns='http://www.w3.org/2000/svg' aria-hidden="true"><use xlink:href="#ci-shape-news" xmlns:xlink='http://www.w3.org/1999/xlink'></use></svg></i>In the News</button> <div class="sharedrollup-body wb-content"> <ul class="sharedpublist"> <li> <a href='https://www.law360.com/pulse/articles/2319914/baker-donelson-elevates-health-law-and-public-policy-heads'>Law360 Highlights New Health Group Leaders Michaela Poizner, Robert Wells, and Craig Conley</a> (April 3, 2025) </li> <li> <a href='https://www.law360.com/tax/articles/1836614/ex-whiteford-taylor-business-co-chair-joins-baker-donelson'>Elizabeth Atkinson Featured in Law360</a> (May 14, 2024) </li> <li> <a href='https://www.law360.com/pulse/texas-pulse/articles/1817263'>Andrew Wootton Discusses Joining Baker Donelson in Law360</a> (April 1, 2024) </li> <li> <a href='https://thedailyrecord.com/2024/03/29/kelly-m-preteroti/'>Kelly Preteroti Profiled Among Maryland Daily Record's 2024 Estate and Trust Law Power List Honorees</a> (March 29, 2024) </li> <li> <a href='https://www.law360.com/pulse/articles/1792831/baker-donelson-has-new-heads-for-4-offices-7-practice-groups-'>Law360 Highlights Baker Donelson's New Practice and Office Leaders</a> (February 2, 2024) </li> <li> <a href='https://www.law360.com/pulse/articles/1790664'>Eve Cann Talks with Law360 About Firm's New Fort Lauderdale Office Space</a> (January 26, 2024) </li> <li> <a href='https://www.bizjournals.com/southflorida/news/2024/01/23/law-firm-relocates-to-larger-fort-lauderdale-offic.html'>Eve Cann Discusses Baker Donelson's Fort Lauderdale Office Move in South Florida Business Journal</a> (January 23, 2024) </li> <li> <a href='https://www.bizjournals.com/birmingham/news/2023/05/01/best-of-the-bar-2023-eric-pruitt.html'>Eric Pruitt Featured Among Birmingham Business Journal's 2023 Best of the Bar Honorees</a> (May 1, 2023) </li> <li> <a href='https://thedailyrecord.com/2023/04/25/kelly-preteroti/'>Kelly Preteroti Highlighted Among Daily Record's 2023 Leaders in Law</a> (April 25, 2023) </li> <li> <a href='https://www.hamiltoncountyherald.com/Story.aspx?id=13889&date=4%2f14%2f2023'>Jennifer Exum Talks with Hamilton County Herald About Her Work as Court-Appointed Receiver for Hamilton County Chancery Court </a> (April 14, 2023) </li> <li> <a href='https://www.law360.com/pulse/dc-pulse/articles/1558421/baker-donelson-adds-former-doj-fraud-attorney-in-dc-'>Former DOJ Fraud Attorney Sean O'Connell Talks with Law360 About Joining Baker Donelson's Government Enforcement and Investigations Practice in Washington, D.C.</a> (December 15, 2022) </li> <li> <a href='https://www.law.com/dailyreportonline/2022/11/09/baker-donelson-targets-specific-offices-and-practices-with-new-associate-class/'>Mark Carlson and Rebecca Simon Discuss with Law.com the Firm's Approach to Growth and Recruiting in Latest Associate Class</a> (November 9, 2022) </li> <li> <a href='https://www.law360.com/pulse/articles/1545184'>Mark Carlson and Rebecca Simon Talk with Law360 About the Addition of 46 New Associates Across 14 Offices</a> (November 1, 2022) </li> <li> <a href='https://www.law360.com/articles/1516398/baker-donelson-adds-corporate-ip-atty-in-fort-lauderdale'>Eric Pruitt Discusses His New Role as Baker Donelson's Corporate Restructuring and Bankruptcy Group Leader in Law360</a> (August 4, 2022) </li> <li> <a href='https://news.bloombergtax.com/tax-insights-and-commentary/spotlight-on-tax-attorney-and-law-firm-shareholder-duane-pinnock'>Duane Pinnock Featured in Bloomberg Tax Spotlight Series</a> (June 10, 2022) </li> <li> <a href='https://podcasts.apple.com/us/podcast/joining-hands-hearts-and-voices-for-change/id1550638144?i=1000564689735'>Ben Adams Featured on New Memphis "Meanwhile in Memphis" Podcast Discussing His Role as Chair of the Memphis Shelby Crime Commission</a> (May 31, 2022) </li> <li> <a href='https://news.bloomberglaw.com/us-law-week/baker-donelson-vies-for-law-talent-in-smaller-cities'>Chief Growth Officer Mark Carlson and Director of Lateral Recruiting and Integration Meagan Nebel Discuss the Firm's Lateral Growth in Bloomberg Law</a> (May 13, 2022) </li> <li> <a href='https://www.nashvillepost.com/business/health_care/baker-donelson-promotes-official-to-lead-lateral-recruiting/article_8e199a92-d170-11ec-8ba3-a3323f8ac1b4.html'>Nashville Post Highlights Baker Donelson's New Director of Lateral Recruiting and Integration Meagan Nebel</a> (May 12, 2022) </li> <li> <a href='https://www.law360.com/pulse/articles/1491779'>Chief Growth Officer Mark Carlson Quoted in Law360 on Firm's New Director of Lateral Recruiting and Integration Meagan Nebel</a> (May 10, 2022) </li> <li> <a href='https://www.bizjournals.com/birmingham/news/2022/05/02/bbj-best-of-the-bar-2022-dj-simonetti.html'>D.J. Simonetti Featured Among Birmingham Business Journal's 2022 Best of the Bar</a> (May 2, 2022) </li> <li> <a href='https://www.bizjournals.com/memphis/news/2022/03/08/women-who-lead-law-jackson-malkin-nichol.html'>Mary Ann Jackson Profiled Among Memphis Business Journal's Women Who Lead: Law</a> (March 8, 2022) </li> <li> <a href='http://savoynetwork.com/features/robert-anthony-wells/'>Robert Wells Featured Among Savoy's 2022 Most Influential Black Lawyers</a> (February 14, 2022) </li> <li> <a href='https://www.law.com/americanlawyer/2021/12/08/baker-donelson-hires-first-chief-growth-officer-to-improve-lateral-recruiting-process/'>American Lawyer Highlights Baker Donelson's New Chief Growth Officer Mark Carlson</a> (December 8, 2021) </li> <li> <a href='https://www.law.com/americanlawyer/2021/12/08/baker-donelson-hires-first-chief-growth-officer-to-improve-lateral-recruiting-process/'>Baker Donelson Chief Growth Officer Mark Carlson Featured in Law.com "How I Made It to Law Firm Leadership" Q&A</a> (December 8, 2021) </li> <li> <a href='https://www.law.com/americanlawyer/2021/12/08/baker-donelson-hires-first-chief-growth-officer-to-improve-lateral-recruiting-process/'>Mark Carlson Talks with Law360 About His New Role as Firm's Chief Growth Officer </a> (December 7, 2021) </li> <li> <a href='https://www.law.com/dailyreportonline/2021/12/06/as-health-law-talent-market-stays-hot-law-firms-have-to-differentiate/'>Robert Wells Discusses Demand for Health Law Attorneys in Law.com</a> (December 6, 2021) </li> <li> <a href='https://www.law360.com/pulse/articles/1441714/health-hires-baker-donelson-proskauer'>Law360 Highlights Addition of Robert Wells to Health Law Group</a> (November 19, 2021) </li> <li> <a href='https://www.law360.com/articles/1429165/baker-donelson-hires-new-international-trade-group-head'>Law360 Highlights Growth of Firm's Global Business Practice with Additions of Lee Smith and Max Oehlschlaegel</a> (October 8, 2021) </li> <li> <a href='https://www.nashvillepost.com/business/legal/baker-adds-real-estate-shareholder/article_b84a6b6e-d501-11eb-85b1-9f5f6e5f9862.html'>Nashville Post Highlights the Addition of Courtney Hollins to Baker Donelson's Real Estate Practice</a> (June 24, 2021) </li> <li> <a href='https://www.law.com/dailybusinessreview/2021/05/10/floridian-migration-sustains-attorney-hiring-in-tax-trust-and-estates-and-private-wealth/'>Daily Business Review Highlights Addition of Duane Pinnock</a> (May 10, 2021) </li> <li> <a href='https://www.law.com/2021/04/07/my-weekday-workout-i-do-it-for-my-body-and-my-mental-health-exercise-makes-me-a-sharper-lawyer-says-kelly-preteroti/ '>Kelly Preteroti Featured in Law.com's My Weekday Workout</a> (April 7, 2021) </li> <li> <a href='https://www.bizjournals.com/memphis/news/2021/03/16/power-100-2021-profiles-1-25.html'>Ben Adams Profiled Among Memphis Business Journal's Power 100</a> (March 16, 2021) </li> <li> <a href='http://www.hamiltoncountyherald.com/Story.aspx?id=11204&date=3%2f13%2f2020'>Hamilton County Herald Highlights Baker Donelson's Coronavirus Task Force</a> (March 13, 2020) </li> <li> <a href='https://dailymemphian.com/section/business/article/6101/Adams-returns-to-practice-focuses-on-Memphis-after-21-years-as-Baker-Donelson-CEO'>Ben Adams Profiled in Daily Memphian</a> (July 11, 2019) </li> <li> <a href='https://www.law360.com/articles/1149204/baker-donelson-s-growth-recognized-its-roots-ex-chief-says'>Law360 Highlights Ben Adams's Tenure as Baker Donelson Chairman and CEO</a> (April 19, 2019) </li> <li> <a href='https://memphismagazine.com/business/ben-adams-baker-donelson/'>Ben Adams Profiled in Inside Memphis Business</a> (April 4, 2019) </li> <li> <a href='https://www.law360.com/legalindustry/articles/1091500/baker-donelson-elects-financial-services-pro-as-next-chair'>Ben Adams and Tim Lupinacci Quoted in <em>Law360</em> on News of Firm's Next CEO</a> (October 11, 2018) </li> <li> <a href='https://www.law.com/nationallawjournal/2018/10/11/baker-donelson-swaps-leaders-after-extended-growth-spurt/'>Ben Adams and Tim Lupinacci Talk with National Law Journal About CEO Transition</a> (October 11, 2018) </li> <li> <a href='https://www.djournal.com/mbj/news/law-accounting/baker-donelson-adds-5-tax-attorneys-to-jackson-office/article_24d0c8f6-f6fa-58cd-bb1a-02c69b5d2e46.html'>Expansion of Firm's Mississippi Tax Practice Highlighted in Mississippi Business Journal</a> (September 14, 2018) </li> <li> <a href='https://www.law360.com/tax/articles/1080322/baker-donelson-boosts-tax-practice-with-ex-copeland-attys '>Law360 Highlights Addition of Five Attorneys to Baker Donelson's Tax Group</a> (September 10, 2018) </li> <li> <a href='http://www.healthleadersmedia.com/leadership/attorneys-new-tax-law-nonprofits-dont-know-whats-hit-them-yet'>Jacqueline Henson and Bill Robinson Talk with HealthLeaders Media About Tax Law's Impact on Nonprofit Executive Compensation</a> (January 25, 2018) </li> <li> <a href='http://www.themreport.com/news/01-21-2018/legal-industry-mourns-passing-baker-donelson-co-founder'>Lewis Donelson Featured in MReport</a> (January 21, 2018) </li> <li> <a href='https://www.commercialappeal.com/story/news/local/2018/01/04/lewis-donelson-iii-civic-political-and-business-leader-dies-100/1003965001/'>Commercial Appeal Highlights the Late Lewis Donelson</a> (January 4, 2018) </li> <li> <a href='https://www.memphisdailynews.com/news/2018/jan/4/attorney-former-memphis-city-council-member-lewis-donelson-dies-at-100/'>Lewis Donelson Featured in the Daily News</a> (January 4, 2018) </li> <li> <a href='https://www.memphisdailynews.com/news/2017/oct/10/digest/#123208'>Memphis Daily News Highlights Lewis Donelson's 100th Birthday</a> (October 10, 2017) </li> <li> <a href='http://www.bizjournals.com/birmingham/news/2017/03/16/experts-obamacare-replacement-poses-challenges-in.html'>Andrea Powers Discusses the Challenges ACA Replacement Poses in Alabama with <em>Birmingham Business Journal</em></a> (March 16, 2017) </li> <li> <a href='/ben-adams-discusses-oberkaler-merger-with-memphis-business-journal'>Ben Adams Discusses Ober|Kaler Merger with Memphis Business Journal</a> (November 3, 2016) </li> <li> <a href='http://www.tennessean.com/story/money/real-estate/2016/10/31/baker-donelson-merge-maryland-law/93068194/'>Ben Adams Comments on Baker Donelson Combining with Ober|Kaler in the <em>Tennessean</em></a> (October 31, 2016) </li> <li> <a href='/law360-highlights-upcoming-merger-between-baker-donelson-and-oberkaler'>Law360 Highlights Upcoming Merger Between Baker Donelson and Ober|Kaler</a> (October 31, 2016) </li> <li> <a href='/baker-donelson-merger-with-oberkaler-featured-in-the-american-lawyer'>Baker Donelson Merger with Ober|Kaler Featured in The American Lawyer </a> (October 31, 2016) </li> <li> <a href='/baker-donelson-merger-with-oberkaler-highlighted-in-the-commercial-appeal'>Baker Donelson Merger with Ober|Kaler Highlighted in The Commercial Appeal</a> (October 31, 2016) </li> <li> <a href='/ben-adams-explains-baker-donelsons-success-to-daily-report'>Ben Adams Explains Baker Donelson's Success to Daily Report</a> (October 17, 2016) </li> <li> <a href='/ben-adams-discusses-firm-culture-in-alm-intelligence'>Ben Adams Discusses Firm Culture in ALM Intelligence </a> (October 12, 2016) </li> <li> <a href='/Rob-Wollfarth-Quoted-in-Bloomberg-BNA-on-Louisiana-Tax-Laws-New-Apportionment-Rules-08-12-2016'>Rob Wollfarth Quoted in <em>Bloomberg BNA</em> on Louisiana Tax Law's New Apportionment Rules</a> (August 12, 2016) </li> <li> <a href='/Ben-Adams-Talks-with-Inside-Memphis-Business-About-Baker-Donelsons-Inclusion-in-Fortunes-100-Best-Companies-to-Work-For-06-01-2016'>Ben Adams Talks with Inside Memphis Business About Baker Donelson's Inclusion in Fortune's "100 Best Companies to Work For<sup>®</sup>"</a> (June 1, 2016) </li> <li> <a href='/Ben-Adams-Comments-on-New-Leader-of-University-of-Memphis-Public-Safety-Institute-on-WMC-TV-05-12-2016'>Ben Adams Comments on New Leader of University of Memphis Public Safety Institute on WMC-TV</a> (May 12, 2016) </li> <li> <a href='/Tyler-Ball-Discusses-Ramifications-of-Tax-Laws-in-Mississippi-Business-Journal-11-19-2015'>Tyler Ball Discusses Ramifications of Tax Laws in Mississippi Business Journal</a> (November 19, 2015) </li> <li> <a href='/Rob-Wollfarth-Discusses-Louisiana-Angel-Investor-Tax-Credits-in-Biz-New-Orleans-09-01-2015'>Rob Wollfarth Discusses Louisiana Angel Investor Tax Credits in Biz New Orleans</a> (September 1, 2015) </li> <li> <a href='/Mary-Ann-Jackson-Named-Among-Memphis-Business-Journals-Super-Women-in-Business-08-28-2015'>Mary Ann Jackson Named Among Memphis Business Journal's Super Women in Business</a> (August 28, 2015) </li> <li> <a href='/Andrea-Powers-Talks-About-the-Affordable-Care-Act-in-Birmingham-Business-Journal-07-24-2015'>Andrea Powers Talks About the Affordable Care Act in <em>Birmingham Business Journal</em></a> (July 24, 2015) </li> <li> <a href='/Ben-Adams-Featured-in-Memphis-Business-Journal-05-04-2015'>Ben Adams Featured in Memphis Business Journal</a> (May 4, 2015) </li> <li> <a href='/Rob-Wollfarth--Comments-on-Louisianas-Angel-Investor-Tax-Credit-Program-in-New-Orleans-City-Business-04-10-2015'>Rob Wollfarth Comments on Louisiana's Angel Investor Tax Credit Program in New Orleans City Business</a> (April 10, 2015) </li> <li> <a href='/Ben-Adams-Comments-on-Creating-a-Great-Work-Environment-in-Law360'>Ben Adams Comments on Creating a Great Work Environment in Law360</a> (April 7, 2015) </li> <li> <a href='/Rob-Wollfarth-Offers-Tax-Season-Tips-for-Businesses-in-Biz-New-Orleans'>Rob Wollfarth Offers Tax Season Tips for Businesses in Biz New Orleans</a> (April 1, 2015) </li> <li> <a href='/Rob-Wollfarth-Comments-on-New-Louisiana-Tax-Credit-Registry-in-CityBusiness-10-23-2013'>Rob Wollfarth Comments on New Louisiana Tax Credit Registry in <em>CityBusiness</em></a> (October 23, 2013) </li> <li> <a href='/Lewis-Donelson-Talks-with-Memphis-Business-Journal-about-Health-Care-Heroes-Lifetime-Achievement-Honoree-Bruce-Steinhauer-09-26-2013'>Lewis Donelson Talks with Memphis Business Journal about Health Care Heroes Lifetime Achievement Honoree Bruce Steinhauer</a> (September 26, 2013) </li> <li> <a href='/Carl-Hartley-Discusses-Proposal-to-Reduce-Corporate-Tax-Rate-in-The-Tennessean-07-30-2013'>Carl Hartley Discusses Proposal to Reduce Corporate Tax Rate in the <em>Tennessean</em></a> (July 30, 2013) </li> <li> <a href='/Carolyn-Schott-and-Christy-Tosh-Crider-Featured-Among-Nashville-Business-Journals-2013-Women-of-Influence-03-01-2013'>Christy Tosh Crider Featured Among Nashville Business Journal's 2013 "Women of Influence"</a> (March 1, 2013) </li> </ul> </div> </div> </div> </div> <div class="sg-col-lg-4"> <div class="pagebodycol-side"> <div class="sharedsidesection"> <h2>Key Contact</h2> 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