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S.A.L.T. Select Developments - April 2021 | Baker Donelson

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several states which may be important to you.
Alabama – Updates Reported
Extension to May 17: On March 18, 2021, the Alabama Department of Revenue (Department) issued guidance with respect to the income tax filing deadlines in light of the IRS issuing IR-2021-59, which provided that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021 to May 17, 2021. The Department s guidance stated that Alabama provides an automatic extension of up to six months to file Alabama income tax returns wherever there is a corresponding federal extension, and that Alabama taxpayers will not need to request an extension to file Alabama returns ....

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American Retirement Association Issues Public Comment on IRS Notice

American Retirement Association Issues Public Comment on IRS Notice
Targeted News Service
Kelsey Mayo, director for regulatory policy, at the
American Retirement Association,
Arlington, Virginia, have issued a public comment on the
Internal Revenue Service notice entitled Request for Comments Regarding Protection of ERISA Sec. 205 Spousal Rights Under a Terminating Sec. 403(b) Plan Funded Through the Use of Custodial Accounts . The comment was written on
Feb. 3, 2021, and posted on
Feb. 4, 2021:

The American Retirement Association ( ARA ) is writing in response to Internal Revenue Service Notice 2020-80, regarding comments on the application of section 205 of ERISA in connection with a distribution of an individual custodial account in-kind under section 110 of the SECURE Act (Public Law 116-94) for a Sec. 403(b) plan participant. ARA thanks the ....

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விவசாயிகளுடன் பேச தயாராக உள்ளோம்: பிரதமர் மோடி

விவசாயிகளுடன் பேச தயாராக உள்ளோம்: பிரதமர் மோடி
dinamalar.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from dinamalar.com Daily Mail and Mail on Sunday newspapers.

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Key tax provisions in the coronavirus relief bill | Thompson Coburn LLP

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Congress agreed to an additional round of $900 billion in pandemic relief stimulus aimed at providing much needed relief to individuals, families and businesses impacted by COVID-19. The coronavirus-related tax provisions (collectively, the “COVID Relief Bill”), which are part of an
omnibus and pandemic relief package, modify and extend many of the tax provisions of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which
Expansion and modification of the Paycheck Protection Program
The COVID Relief Bill provides $284 billion in additional funding for forgivable loans under the popular Paycheck Protection Program (“PPP”). The additional PPP loan funding is available to first- and second-time borrowers meeting certain qualifications. Beyond the additional funding, the COVID Relief Bill implements two key tax benefits associated with the PPP loan program. ....

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Junior Soldiers Hit the Hardest by Social Security Deferral

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Per IRS guidance, the Social Security taxes deferred in 2020 will be collected from pay between January 1 and April 30, 2021.
While the Social Security deferral was nice while it lasted, junior soldiers will now feel the pain of repayment.
Let’s say you are a Private First Class in your early 20s, with multiple children, and have been in the military for just two years. The Basic Pay for a PFC with two years is only a mere $1,900 a month.
For that soldier to not having to pay his social security for three months was great, especially during this time of the year. ....

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