Articles

Overview   Under the Affordable Care Act (“ACA”), in order to obtain the information necessary for the IRS to administer the employer shared responsibility mandate (often referred to as the “play or pay” rule) and premium tax credit, “applicab...

On July 1, 2015, Washington Governor Jay Inslee signed into law Substitute Senate Bill 6138 (the “Law”). The Law expands the reach of Washington’s business and occupation tax (“B&O tax”) to wholesalers making sales to Washington customers, as wel...

The words “simple” and “1031 exchange” are not often used in the same sentence, but in North Central Rental & Leasing, LLC v. United States, 779 F3d 738 (8th Cir 2015), the court held that North Central’s equipment exchanges (there were 398 of th...

A Washington appellate court has barred employers from entering into arbitration agreements with at-will employees unless they provide additional consideration, such as a cash payment. In a decision involving an employee who was presented with a revi...

Planning to downsize? Helping a parent sell the family homestead? The Internal Revenue Code permits gains from the sale of a principal residence to be realized tax-free, subject to relatively generous limits, as long as certain requirements are met....

Charitable remainder trusts (“CRTs”) are irrevocable, split-interest trusts that are ideal for certain philanthropic clients, and these trusts are increasingly popular now that real estate prices are soaring. This article will be the first in a two-p...