ACA Delay Offers Planning Opportunities for Retailers

by Rocco Romano 11. October 2013 16:47
The well publicized delay to the Employer Mandate of the Patient Protection and Affordable Care Act (also known as the Affordable Care Act, or ACA) offers a strategic planning opportunity for retailers.   The stated purpose for the delay from Jan. 1, 2014 until Jan. 1, 2015, is to provide empl... [More]
Tags:
Categories:

IRS Makes Changes Relating to Qualified Stock Dispositions

by Steven Sodini 11. October 2013 15:46
For more than 25 years, taxpayers and practitioners have made extensive use of the deemed asset sale election under Internal Revenue Code Section (Sec.) 338(h)(10) in taxable stock acquisitions. In a taxable stock acquisition, the buyer generally takes a carryover basis in the underlying assets... [More]
Tags:
Categories: