IRS Provides Details on the Extension of the April 15 Filing Date

In a series of FAQ’s issued on March 24, the IRS has provided additional information on the extension of the April 15 tax deadline announced in response to the COVID-19 pandemic. As mentioned in a prior tax blog prepared by Dickinson Wright, the IRS has provided an automatic extension to July 15, 2020 of Federal income tax returns and …

Tax Return Filing Deadline Extended; Tax Credits Made Available for Small and Midsize Employers

Tax Return Due Date Extended to July 15; Tax Payments Deferred On Friday, March 20, 2020 the United States Treasury extended the April 15, 2020 tax-filing deadline to July 15, 2020.  Treasury Secretary Steven Mnuchin communicated this extension via Twitter stating, “All taxpayers and businesses will have this additional time to file and make payments …

I Am Unhappy in My Marriage, So Why Am I Sad About My Divorce?

In over thirty years of practicing law, I have seen many surprising things.  One of the most unexpected to many, however, is how many people find themselves going through bouts of sadness, or even depression, about ending a very unhappy marriage. I have had both men and women burst into tears after the court hearing, …

Estate Planning Amidst the Coronavirus Pandemic

The Coronavirus (COVID-19) Pandemic has impacted every corner of the world at this point. As medical experts, financial advisors, and our colleagues that specialize in healthcare law, employment law, and other related areas are busy advising clients on the best course of action for the weeks and months ahead, we – as estate planners – …

Internal Revenue Service Publishes Regulations Clarifying Business Meal and Entertainment Expenses

Although the 2017 Tax Cuts and Jobs Act (TCJA) suspended the 2% of AGI miscellaneous deductions for individuals beginning in 2018, certain taxpayers may still claim deductions for unreimbursed business expenses, including sole proprietors, certain government officials, Armed Forces reservists and partners in flow-through entities who are regarded as self-employed individuals. Such individuals who incur …

IRS Memorandum a Reminder to Employers to Avoid a Tax Disaster by Keeping Copies of Signed Plan Documents

In a recent Chief Counsel General Advice Memorandum (“Memo”), the IRS provides a helpful reminder that basic recordkeeping and organization techniques can avoid significant tax liability for employers and employees in the context of qualified retirement plans (e.g., a 401(k), 403(b), or pension plan). In the Memo, the author explains that employers that sponsor qualified retirement …

Three Ways to Make Text Messages Useful in Custody Cases

You have hundreds of text messages between you and the other parent. You hand them all over to your lawyer, expecting the lawyer to be ecstatic that you can show every cancellation of parenting time, refusal to take the child to the doctor when sick, and general uncooperativeness. Yet, after pouring through them the attorney …

Predictions for Gaming and Hospitality Trends in 2020

The dawn of a new year always brings an opportunity to engage in speculation about significant events for the next year.  At this time, the Gaming and Hospitality Group will do the same. SPORTS WAGERING EXPANSION CONTINUES In the wake of the demise of the Professional and Amateur Sports Protection Act (PASPA), more than a …

When Can My Child Decide Which Parent to Live With After the Divorce?

In Arizona, a child can decide which parent to live with after their parent’s divorce only when the child reaches his or her 18th birthday. At this age, when the child is no longer a minor, the Court loses jurisdiction over the child for purposes of determining legal decision-making (custody) and parenting time. Until this age, …