Kentucky Board of Tax Appeals Holds Recorded Restrictive Covenants and Actual Expenses Must Be Considered in Determining Fair Cash Value of Low-Income Housing

As of July 1, 2024, Indiana will no longer be on one of the unhappiest lists in the United States: U.S. States that ban happy hours. Throughout the 1980s, various states, including Indiana in 1985, banned happy hours, defined as a specific time during the day when alcoholic drinks are discounted for patrons. As such, […]

On Friday, March 1, 2024, an Alabama federal district court issued its decision in National Small Business United v. Yellen, holding that the Corporate Transparency Act (the “CTA”) is unconstitutional. The plaintiffs argued that, in enacting the CTA, Congress exceeded the enumerated powers granted to it under the U.S. Constitution.  The federal government argued that […]

In a recent SKO Insider, we provided a quick introduction to the now-effective Corporate Transparency Act (“CTA”) and promised more information about this new law.  Before going into the CTA’s requirements, we have fielded many questions that come down to “Why the CTA?” So let’s get that out of the way. In recent years the […]