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Articles About Corporate

Frivolous Lawsuits Can Backfire and Lead to Malicious Prosecution Lawsuits in Florida

Published: May 1st, 2018

By: Joseph K. Naberhaus

A back-to-back loan in the S corporation context refers to an arrangement in which an S corporation shareholder borrows funds from an unrelated or related third party, and then lends such funds to the S corporation.  A loan may be structured as a back-to-back loan at the outset to enable the shareholder to obtain a […]

Frivolous Lawsuits Can Backfire and Lead to Malicious Prosecution Lawsuits in Florida

Published: May 1st, 2018

By: Joseph K. Naberhaus

A Florida appellate court has opened the door a little wider for aggrieved parties to sue when they are the targets of frivolous litigation. Litigation can be expensive and aggravating, and the courts, in principle, discourage meritless lawsuits that are intended only to punish a defendant by forcing the expenditure of time and money. The […]

Taxpayer Rights in Florida: New Opportunity for Meaningful Reform

Published: April 20th, 2018

By: Mark E. Holcomb

The 2018 Florida Legislature granted greater independence and authority to the Department of Revenue’s office of Taxpayer Rights Advocate. Oversight of the Taxpayer Rights Advocate will shift from the Department to the Governor’s office; the Taxpayer Rights Advocate will also be responsible for recommending administrative and legislative changes to the Governor and legislative leadership to […]

Charlie Egerton to be Featured at ACG Orlando Event

Published: April 12th, 2018

By: Charles H. Egerton

Tax /Corporate attorney, Charlie Egerton will be speaking at the ACG Orlando luncheon on May 1st at the Citrus Club. The topic is People, Processes and Profits: Key Strategies for Sustainable Growth. Egerton and fellow panelists from BDO, Natus Medical and ADP will address tax reform and the steps companies should take to develop sustainable […]

Steve Looney in Bloomberg Law on Pass-Through Deduction Limits

Published: April 2nd, 2018

By: Stephen R. Looney

Steve Looney, Chair of Dean Mead’s Corporate and Tax Department was quoted in the article entitled, How Firms Could Sidestep Tax Law’s Pass-Through Deduction Limits, published in Bloomberg Law on March 27, 2018. The article discusses how professional services firms are considering the possibility of spinning off administrative units of their pass-through businesses to qualify […]

IRS Announces End of Offshore Voluntary Disclosure Program

Published: March 27th, 2018

By: Brad Gould

The IRS announced that the Offshore Voluntary Disclosure Program (OVDP) will end on September 28, 2018. OVDP provides a way for taxpayers who have undisclosed foreign income and assets to come into compliance with U.S. Tax and other laws. The OVDP provides taxpayers with a safe harbor from criminal prosecution and streamlines civil penalties provided […]

You Can’t Take It With You: Noncompetes Protect Referral Sources

Published: March 26th, 2018

By: Daryl J. Krauza

Referral Sources Can Be Protected in Noncompete Agreements A bedrock principle of noncompete law is that employers have the right to protect customer lists in noncompete agreements. But should referral sources – lists of people or businesses that don’t buy anything but may refer others – receive the same protection as customer lists? The Florida […]

IRS Issues Notice on Carried Interests Held by S Corporations

Published: March 21st, 2018

By: Stephen R. Looney

Many questions have already arisen with respect to the newly-enacted Tax Cuts and Jobs Act.  As the IRS begins the process of releasing guidance in order to answer these questions, it is important that taxpayers stay current.  Recently, the IRS issued Notice 2018-18[1], its first piece of guidance under the Tax Cuts and Jobs Act.  […]

Steve Looney Speaks on Tax Reform for American Law Institute

Published: March 15th, 2018

By: Stephen R. Looney

Stephen R. Looney participated in a panel webinar presentation entitled, “Choice of Business Entity After Tax Reform: Who Wins and Who Loses,” hosted by the American Law Institute on March 14, 2018 in Philadelphia.  The American Law Institute is the leading independent organization in the United States producing scholarly work to clarify, modernize, and otherwise improve the law. […]