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Summary: In this 49-page opinion the Tax Court addresses a deficiency arising from the charitable contribution of appreciated shares of stock in a closely held corporation to a...
The current DOL fiduciary rule says that a broker-dealer and its registered representatives (advisors) are fiduciaries to a plan under ERISA if a functional 5-part test is satisfied....
Historically, colleges and universities have complied with Title IX in athletic programs by using the “Three-Part Test,” which has been heavily interpreted by the Department of...
/PRNewswire/ -- GOAT.tax, a fully automated research & development tax credit SaaS platform, launches to serve clients across a variety of industries. GOAT.tax...
A man convicted on four counts of fleeing or eluding an officer after leading police on a high-speed chase is not entitled to have three of the convictions vacated on grounds of ineffective counsel, because the three convictions were not multiplicitous