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Academic Journal

As Pillar Two Evolves, So Does Its Effect on M&A Transactions.

Subjects: *INCOME tax; *SAFE harbor; *TAX consultants

  • Source: Tax Executive. Jul/Aug2024, Vol. 76 Issue 4, p76-77. 2p.

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Periodical

CPPIB's Graham Sees 'No Safe Harbor' Across Global Asset Classes.

Subjects: *SAFE harbor; *INVESTORSCANADA Pension Plan ; BLOOMBERG Television LP

  • Source: Bloomberg.com. 6/26/2024, pN.PAG-N.PAG. 1p.

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Periodical

Safe harbor for ERC gross-receipts test.

Subjects: *SAFE harbor; *CORONAVIRUS Aid, Relief & Economic Security Act (U.S.); *MASTER limited partnership

  • Source: Journal of Accountancy. Nov2021, Vol. 232 Issue 5, p52-53. 2p.

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Periodical

Seeking safe harbors: Lack of investment constraining US breakbulk port capacity.

Subjects: *SAFE harbor; *CARGO handling; HARBORS

  • Source: Journal of Commerce (1530-7557). Suppliment11/7/2023, p10-12. 3p.

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Academic Journal

LEGAL DEVELOPMENTS: SECURE Act Changes to 401(k)/403(b) Safe Harbor Plans: This column explains the impact of the changes made to safe harbor plans by the SECURE Act.

Subjects: *SAFE harbor; *401(K) plans; *INDIVIDUAL retirement accounts

  • Source: Journal of Pension Benefits: Issues in Administration. Summer2021, Vol. 28 Issue 4, p37-39. 3p.

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Periodical

Taxpayers not allowed Ponzi loss safe harbor: The Tax Court holds that the taxpayers had not complied with the conditions of Rev. Proc. 2009-20.

Subjects: *SAFE harbor; *TAX courts

  • Source: Journal of Accountancy. Feb2021, Vol. 231 Issue 2, p1-2. 2p.

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Periodical

Preliminary IRS Guidance Regarding Traditional and QACA Safe Harbor 401(k) Plans Under the SECURE Act.

Subjects: *SAFE harbor; *EMPLOYEE benefits

  • Source: Employee Benefit Plan Review. Feb2021, Vol. 75 Issue 2, p23-25. 3p.

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Periodical

Safe harbor for deducting PPP loan expenses.

Subjects: *SAFE harbor; *TAX deductions; *COST

  • Source: Journal of Accountancy. Jul2021, Vol. 232 Issue 1, p36-37. 2p.

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Periodical

Safe harbor allows QBI deduction for rental real estate businesses.

Subjects: *REAL estate business; *SAFE harbor; *RESIDENTIAL real estate

  • Source: Journal of Accountancy. Dec2019, Vol. 228 Issue 6, p64-65. 2p.

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Periodical

Financing Statements: Close Enough Only Counts in Horseshoes.

Subjects: *SAFE harbor; HORSESHOES

  • Source: ABI Journal. May2024, Vol. 18 Issue 5, p18-61. 4p.

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  • 1-10 of  20,209 results for ""SAFE harbor""