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Integrated Risk Management

Integrated Risk Management

Brayn AEC SummitIntegrated Risk Management – Captives, Risk Transfer & Retention, Business PracticesPresentation by Gary M. HardenJune 12 - 14, 2022The Talking Stick Resort – Scottsdale, ArizonaCourse DescriptionThe presenters will engage participants in common...

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The CAT Tax Trilogy

Editorial note: Following is a republication of three popular articles written by Gary M. Harden on the Ohio Commercial Activity Tax.  Since its adoption in 2005 and resolution of state constitutional challenges, the CAT has earned its stripes, achieving its...

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IRS’s People First Initiative

IRS’s People First Initiative

On March 25, 2020, the Internal Revenue Service (IRS) announced a series of changes to the requirements for tax collection and compliance in order to provide relief to people and businesses facing uncertainty over taxes as a result of COVID-19.  It also is intended to...

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Patience is a Virtue – Stimulus Bill and Operating Losses

Patience is a Virtue – Stimulus Bill and Operating Losses

News flash for companies with 2019 operating losses. The US Senate just passed a $2 trillion stimulus bill, known as the CARES Act, (the bill) by a 96-0 vote. We expect the House to pass the bill. While we are just learning about its provisions, we want to alert some...

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Sickness and Taxes – Never a Convenient Time

Sickness and Taxes – Never a Convenient Time

4/13/2020 UPDATE: The IRS issued Notice 2020-23 on April 9, 2020, and announced that the deadline for making estimated tax payments for the second quarter 2020, due June 15, 2020, has been extended to July 15, 2020. 4/3/2020 UPDATE: On April 2, 2020, the Small...

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Zombie Tax Apocalypse

Zombie Tax Apocalypse

The Zombie Tax Apocalypse is coming in 2026, when the undead tax laws killed and replaced by the 2017 Tax Cuts and Jobs Act, arise at sunset from their graves among the footnotes of the Internal Revenue Code, to walk the earth and devour their newly born...

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Groundhog Day Exclusive: Flurry of Partnership Tax Audit Regs

Groundhog Day Exclusive: Flurry of Partnership Tax Audit Regs

GROUNDHOG DAY EXCLUSIVE: FLURRY OF PARTNERSHIP TAX AUDIT REGS SENDS GROUNDHOG BACK TO HUTCH. SAYS HE'S NOT COMING OUT! The regulatory freeze appears to be officially over! It's time for all good tax accountants and tax lawyers to curl up in their hutches and study...

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FIN 48: Fish or Fowl?

Heralded by the Financial Accounting Standards Board (FASB) for providing “relevance and comparability in financial reporting of income taxes” and cursed by attorneys and their clients for its waiver of privilege, FASB Interpretation Number 48 (FIN 48) is both...

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