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Health Coverage Information Reporting Deadline Looms
Dec 21, 2015
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Overview   Under the Affordable Care Act (“ACA”), in order to obtain the information necessary for the IRS to administer the employer shared responsibility mandate (often referred to as the “play or pay” rule) and premium tax credit, “applicab...
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Washington Goes Fishing for Revenue Beyond Its Borders
Dec 21, 2015
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On July 1, 2015, Washington Governor Jay Inslee signed into law Substitute Senate Bill 6138 (the “Law”). The Law expands the reach of Washington’s business and occupation tax (“B&O tax”) to wholesalers making sales to Washington customers, as wel...
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For Related-Party Exchanges, Simple Is Better, and Other Lessons Learned From North Central Rental & Leasing
Dec 21, 2015
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The words “simple” and “1031 exchange” are not often used in the same sentence, but in North Central Rental & Leasing, LLC v. United States, 779 F3d 738 (8th Cir 2015), the court held that North Central’s equipment exchanges (there were 398 of th...
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Washington Arbitration Agreement Held Unenforceable When Entered Into During the Course of Employment
Nov 09, 2015
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A Washington appellate court has barred employers from entering into arbitration agreements with at-will employees unless they provide additional consideration, such as a cash payment. In a decision involving an employee who was presented with a revi...
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Selling Your Residence? Plan to Maximize Your Tax Exemption
Sep 02, 2015
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Planning to downsize? Helping a parent sell the family homestead? The Internal Revenue Code permits gains from the sale of a principal residence to be realized tax-free, subject to relatively generous limits, as long as certain requirements are met....
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The Basics of Charitable Remainder Trusts
Sep 02, 2015
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Charitable remainder trusts (“CRTs”) are irrevocable, split-interest trusts that are ideal for certain philanthropic clients, and these trusts are increasingly popular now that real estate prices are soaring. This article will be the first in a two-p...
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