What Expiration of the SALT Cap Would Mean for Pass-Through Entity Taxes
The federal limit on state and local tax deductions, known as the SALT cap, is set to expire for tax …
Jequetta Byrd, Checkpoint Catalyst, J.D., MTax, Checkpoint News
Jequetta is an Editor/Author with the Tax and Accounting Business of Thomson Reuters. She has more than 10 years of experience in state tax law, and prior to joining Thomson Reuters worked as a tax analyst at an information services company and in private practice. Jequetta completed her J.D. and her Master of Taxation at Georgia State University.
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Multistate Trends: What Pass-Throughs Need to Know About the Entity-Level Tax Election
Pass-through entity-level tax elections pose significant opportunities and risks for pass-through entities and their owners across the states. As of …
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After September, DOL Will No Longer Accept Paper Checks
DOL Notice: Transition to Electronic Payments and Disbursements (Aug. 22, 2025), 90 Fed. Reg. 41843 (Aug. 27, 2025) Available at …
IRS Proposes Rules to Update Standard for Determining Line of Business for No-Additional-Cost Services, Qualified Employee Discount Exclusions
Notice of Proposed Rulemaking: Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits, …
Tax Policy Groups Seek Withdrawal of Partnership Basis Shifting Guidance
The IRS should withdraw guidance issued last year providing that certain partnership transactions between related parties lack economic substance when …