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HTMLIRS Issues Preliminary Section 529A ABLE Plan Guidance
Meyers Berman, Cynthia R. Beyea, Steven B. Boelm, Michael B. Koffler, Amish Shah; Sutherland Asbill Brennan LLP;
Legal Alert/Article
March 19, 2015, previously published on March 18, 2014
On March 10, 2015, the Internal Revenue Service released Notice 2015-18, which provides advance notification of a provision that is expected to be included in final regulations to be issued under section 529A of the Internal Revenue Code with respect to “ABLE” programs.

 

HTMLStates React to the Effects of their Income Tax Policies
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 19, 2015, previously published on March 5, 2015
In 2012, Gov. Sam Brownback instituted what was widely regarded as the most ambitious tax cut of any state. At that time, the Tax Foundation opined that his idea, which included the elimination of the income tax for pass through entities, would encourage inefficiency because it rewarded certain...

 

HTMLOhio Chamber Enlists Ernst & Young Study to Demonstrate Opposition to Tax Proposal
Michael Caputo, Rebecca M. Kuhns, Aaron M. Ockerman, Todd A. Snitchler; McDonald Hopkins LLC;
Legal Alert/Article
March 19, 2015, previously published on March 13, 2015
The House Ways and Means Committee heard from Ernst & Young (EY) this week regarding a study commissioned by the Ohio Chamber of Commerce and the Coalition of Ohio Metro Chambers of Commerce regarding an analysis of the governor’s tax proposal in the budget. The focus of the EY analysis...

 

HTMLNew Tax Court Conservation Easement Case: Balsam Mountain Investments, LLC Applying Belk
Ronald A. Levitt; Sirote & Permutt, P.C.;
Legal Alert/Article
March 19, 2015, previously published on March 13, 2015
The Tax Court issued its opinion in another Conservation Easement case, Balsam Mountain Investments, LLC v. Commissioner, T.C. Memo 2015-43 (J. Morrison) that involves an easement given in Jackson County, NC relating to a 22 acre tract of property. The Easement deed reserved to the landowner rights...

 

HTMLTenth Circuit Deals Blow to Donor of Conservation Easement on Land Subject to Mortgage
David M. Wooldridge; Sirote & Permutt, P.C.;
Legal Alert/Article
March 19, 2015, previously published on January 12, 2015
Last week, the Tenth Circuit upheld the Tax Court's decisions Mitchell v. Commissioner, 138 T.C. No. 16 (2012), mot. for reconsideration denied, T.C. Memo 2013-204, to completely deny the taxpayer's deduction for the donation of a conservation easement where the donor failed to subordinate the...

 

HTMLCongressional Tax Exemption on Federal Mortgage Entities; Alabama Business Privilege Tax Act
Ashten Kimbrough Seay; Sirote & Permutt, P.C.;
Legal Alert/Article
March 19, 2015, previously published on January 26, 2015
In this week's ALWU, we share with you a decision from the 11th Circuit Court of Appeals and a decision from the Alabama Court of Civil Appeals. The first concerns a Congressional exemption from taxation granted to federal mortgage entities, and the second deals with the Alabama Business Privilege...

 

HTMLThe Estimated State Tax Impact of the Keystone XL Pipeline
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 19, 2015, previously published on January 22, 2015
As depicted in this map from The Washington Post, the TransCanada Keystone Pipeline currently starts at the southern tip of the tar sands in Hardisty, Canada, veers east and enters the United Sates near Winnipeg. It continues straight down the middle of the country, through North Dakota, South...

 

HTMLFourth Circuit Disallows $10 Million Conservation Eeasement Deduction by Imposing a Strict Requirement that Property Boundaries Be Fixed Perpetually, and Court Disregards the Easement's Savings Clause
David M. Wooldridge; Sirote & Permutt, P.C.;
Legal Alert/Article
March 19, 2015, previously published on January 7, 2015
Last month, the Fourth Circuit handed down its decision in Belk v. Comm'r, which is the first Appellate court opinion to interpret the Section 170(b)(2) requirement of a “qualified real property interest” in the context of donating a conservation easement. The Fourth Circuit held that...

 

HTMLSupreme Court Limits Application of Tax Injunction Act for Certain Challenges to State Tax Reporting Regimes
Jeremiah Coder, Marvin A. Kirsner, Bradley R. Marsh; Greenberg Traurig, LLP;
Legal Alert/Article
March 19, 2015, previously published on March 4, 2015
A unanimous U.S. Supreme Court held on March 3, 2015, that the Tax Injunction Act (TIA) does not bar challenges to state tax information reporting regimes that are distinctly separate from the assessment or collection of state taxes. The Court’s ruling only applies to whether a federal...

 

HTMLTax Evasion: Switzerland Supports Crackdown in Banks
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
March 19, 2015, previously published on March 19, 2015
Switzerland has perhaps had its day as a tax haven. According to media reports, Swiss investigators are supporting German tax investigators in searching several banks.

 


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