Tax Law News and Insights

To the Editor: We are writing with respect to the excellent article published in Tax Notes on June 26, 2023, by Jenny A. Austin, Anthony D. Pastore, and Jeremy D. Himmelstein.1 We have a couple of additional comments as to why the district court's June 1 order in Liberty Global2 is erroneous and should be reversed...

Read More

Proximity to existing automotive OEMs and suppliers already located in the southeastern U.S. is just one of the factors drawing new EV projects to the region. The southeastern United States has become a focal point for electric vehicle (EV) manufacturers and their suppliers as automotive original equipment manufacturers (OEMs) place...

Read More

The 2022 Secure 2.0 Act signed into law, December 29, 2022, provides a onetime election for qualified charitable distributions (QCD) of $50,000 (increased annually for inflation) from one's IRA in return for an annuity. In essence it allows for a one-time election to a "qualified charitable entity" of a gift...

Read More