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The Equal Employment Opportunity Commission's (EEOC) first updated enforcement guidance on workplace harassment in 25 years is broken down into the three components...
On April 20, 2024, the EEOC updated its enforcement guidance on workplace harassment for the first time in almost 30 years, most notably expanding Title VII protections afforded to LGBTQ+ employees.
Where individual, corporate, and passthrough entity taxation meet By Mo Bell-Jacobs, J.D.; Bridget McCann, CPA; and Steve Wlodychak, J.D., LL.M. Related Editor: Bridget McCann, CPA By now, most practitioners are well aware of the annual limitation enacted by the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, in 2017 that limits the amount of state and local taxes individuals can deduct for federal income tax purposes to not more than $10,000 ($5,000 in the case of a married individual filing a separate return) (the SALT cap). 1 No doubt most are also aware of the ensuing legi...