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View ArticleIf You Like Your Insurance, You Can Keep Your Insurance… At Least For Another...
In the wake of negative publicity about individuals and small businesses losing their existing health insurance due to the Affordable Care Act, the Department of Health & Human Services, in...
View ArticleState Taxes and Married Same-Sex Couples
The Internal Revenue Service has now announced that same-sex couples married in a jurisdiction that permits such marriages will be treated as married for federal tax purposes, even if they live in a...
View ArticleState Taxes for Married Same-Sex Couples
The chart, State Taxes and Married Same-Sex Couples, has now been updated to reflect the fact that taxing authorities in the following states have announced their interpretation of the filing status...
View ArticleBusinesses Denied State Income Tax Deductions for Fringe Benefits for...
As discussed in the chart, “State Taxes and Married Same-Sex Couples,” most states that do not recognize same-sex marriage are requiring same-sex married couples to file their tax returns as single (or...
View ArticleJudge in Detroit Bankruptcy Case Denies Any Special Protections for Pensions
Judge Steven W. Rhodes of the U.S. Bankruptcy Court for the Eastern District of Michigan had now issued an opinion stating that the bankruptcy proceedings for the City of Detroit can go forward. The...
View ArticleCafeteria Plans Need to Move Fast to Take Advantage of Year-End IRS Guidance
On June 26, 2013, the Supreme Court issued the Windsor decision, striking down a provision in the federal Defense of Marriage Act which had precluded recognition of same-sex marriages. In September,...
View ArticleMaximum Benefits and Contributions Limits
See years from 2014201320122011201020092008200720062005200420032002200120001999199819971996 to 2014201320122011201020092008200720062005200420032002200120001999199819971996 Type of Limitation 2014 2013...
View ArticleNew article: State Taxes and Married Same-Sex Couples
Carol V. Calhoun‘s article, “State Taxes and Married Same-Sex Couples,” has now been published in Baltimore OUTloud. This article discusses the different approaches that each of the states has taken...
View ArticleState Taxes and Married Same-Sex Couples
The article is set forth here exactly as it appeared in Baltimore OUTloud. An updated version that includes citations and links to the relevant authorities can be found at this link. The Internal...
View ArticleNPR Interview, “State Tax Laws ‘A Mess,’ For Same Sex-Couples and Employers.”
Carol V. Calhoun was interviewed for a piece on National Public Radio’s “Here and Now” program called, “State Tax Laws ‘A Mess,’ For Same Sex-Couples and Employers,” which aired today. You can listen...
View Article457 Answer Book, Sixth Edition
Book Description The 457 Answer Book is an in-depth resource that provides answers to the questions that tax-exempt organizations, state and local governments, their accountants, tax and legal...
View Article2015 Supplement to the 457 Answer Book Published
The 2015 Supplement to the Sixth Edition of the 457 Answer Book was published on August 8, 2014. Carol V. Calhoun is the author of Chapter 1, History of 457 Plans, and Chapter 14, Miscellaneous Issues....
View ArticleGovernmental Plans Answer Book, Third Edition
Synopsis | Table of Contents | Purchase Synopsis The 2015 Supplement to the Third Edition of the Governmental Plans Answer Book has now been published! Governmental Plans Answer Book, Third Edition,...
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