Articles

Employers who offer special rate loans to employees—either directly or through a third-party lender—may need to consider the effect that the rising Applicable Federal Rate (AFR) will have on such loans. Loans with rates lower than AFR may create phan...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. Like clockwork, Americans greet each new year with soon-forgotten resolutions and unfounded predictions for the upcoming year. In keeping with that fine tradition,...

As anticipated, the Ninth Circuit has waded back into the choppy waters of student online and off-campus speech following the U.S. Supreme Court’s June 2021 ruling in Mahanoy Area School District v. B.L and found that a school was justified in discip...

Pennsylvania and Washington became the first two states to offer official guidance on how their existing tax regimes apply to nonfungible token (NFT) transactions. Their approaches offer two blueprints for other states to follow. Even though states a...

Limited liability companies (LLC or LLCs) are an attractive choice of entity for many non-public companies. An LLC is the preferred choice of entity for many advisors, including me, unless the facts warrant something different. The preference toward...

Acquisitions in industries related to cryptocurrency and blockchain technology exploded in 2021 in comparison with the preceding two years. Early data suggest that 2022 will be another record year for these acquisitions. This is not surprising as blo...