Search Results for 'tax'
Highlights of the March 2014 Contra Costa Lawyer edition include tax articles on OICs, QDROs, foreign asset taxes, and more.
As we head into tax season, this is a great time to look at some of the tax changes affecting our family law cases. This article will discuss a few of the interesting tax rulings from 2013.
While the 30 percent withholding is a familiar concept with respect to payments to foreign persons, the new withholding regime under FATCA adds several new complexities.
California outnumbers the United States three to one. How did this happen?
Highlights of the March 2013 Contra Costa Lawyer edition include articles about the Congressional budget, the American Taxpayer Relief Act and other tax-related issues.
Litigation arising out of employment is a fact of life. When those cases conclude with payment, there are tax consequences that have to be addressed. This article provides a short primer on common tax issues associated with these cases.
When have budgetary and tax machinations in Washington generated so fertile a phrase, one so conducive to corny metaphor and other colorful figures of speech? I pledge in writing this article to avoid the use of the phrase “fiscal cliff.” Oops, I just did. Well, never again…
The 2010 Tax Act effectively extended the Bush tax cuts (known formally as the Economic Growth and Tax Relief Reconciliation Act of 2001) through December 31, 2012. The temporary extension has not yet led to …
Dr. Wendel Brunner, Director of Public Health for Contra Costa County Health Services, has made the problem painfully clear: one-third of Richmond’s African-American and Latino fifth and seventh graders are obese. Another 20% in each group are overweight. Without a successful intervention, Dr. Brunner warns that most of these children will suffer from diabetes and premature coronary heart disease, and many will not live as long as their parents.
As we enter the season of relentless political ads, the measure dubbed the “Richmond Soda Tax” serves as a good example of what happens when the media meets proponents of a measure and their consultants. Reality often has no major role in the game of politics. Instead, staking out your position first and having great sound bites can make the difference in winning the modern war of words and images.
On November 6, voters will have the opportunity to enter the voting booth and raise their own taxes through a variety of measures on the ballot. One of these will be a $75 per parcel tax requested by the Contra Costa County Fire Protection District (“ConFire”). A 55% majority vote would raise approximately $16.8 million annually and sunset after seven years. On July 31, the Contra Costa County Board of Supervisors, which serves as ConFire’s Board of Directors, in a 4-1 vote, decided to place the tax on the ballot. I was the lone vote against it.
Highlights from the May 2012 Contra Costa Lawyer edition include Tax Traps That Can Arise During Divorce – by Mark Ericsson; QDRO: Malpractice Lurking – by Harry L. Styron ; Getting the 411 from the 911: Obtaining Information and Reports from Law Enforcement Agencies in Family Law Matters – by Richard Grossman; Independent Contractor or Employee? The Consequences of Getting it Wrong- by Janet L. Everson and Matthew A. Cebrian; Another Offshore Assets Reporting Requirement- by Jenny C. Lin
Let’s be a fly on the wall and look over attorney Alice’s shoulder during her first conference with Mary. Mary is divorcing George and the first words out of her mouth are:
The law of taxation of employee benefits for same-sex couples is complicated. The foremost reason is that the body of law surrounding employee benefits for same-sex couples actually involves an enormous jumble of rules and regulations. The most influential are: the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code, the Defense of Marriage Act (DOMA), the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), and the Health and Insurance Portability and Accountability Act of 1996 (HIPAA). This article will take a closer look at the law and taxation of employee benefits.
Highlights from the Tax issue of the Contra Costa Lawyer include articles from the following practice areas: Bankruptcy, Corporate Law, Environmental, Family, and International Law, as well as Litigation and Taxation
In response to the economic crisis that occurred starting in late 2007, Congress has enacted a number of measures intended to spur investment and business activity. The purpose of this article is to …
Any tax is a discouragement and therefore a regulation so far as it goes. ~Oliver Wendell Holmes, Jr.
Air pollution control laws date back to medieval times. King Edward I of England banned the burning of …
Articles on Taxes from the Family Law practice area perspective.
In order to assess the true economic value of a settlement proposal, a plaintiff must consider whether a settlement payment would constitute ordinary income, excludable (non-taxable) income, or proceeds from the disposition of a capital …
On May 5, 2011 the United States Tax Court announced the adoption of amendments to its Rules of Practice and Procedure. The Rules, as amended, are available on the Court’s web site, www.ustaxcourt.gov. The proposed amendments were originally published on December 20, 2010 with an invitation for public comments. A number of comments were received by the March 7, 2011 deadline and the amendments as finalized reflect revisions prompted by the comments received. This article will briefly outline the principal changes made by the amendments and the explanations for the changes.