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Protecting Portability Exclusion - Recent IRS Notice

Posted Tuesday, October 4, 2011 by Ron Bueing

On September 29, 2011 the IRS issued Notice 2011-82 alerting executors of the estates of decedents dying after Dec. 31, 2010 to the requirement for filing a timely Form 706 (Estate Tax Return) to preserve a decedent spouse’s unused exclusion amount. A…

Independent Contractor v. Employee - IRS Program May Be Worth Considering

Posted Monday, September 26, 2011 by Ron Bueing

One of the most perplexing questions for many businesses is whether a worker is properly classifed as an employee or an indepndent contractor. Many businesses falsely believe that they have an option to treat workers as independent contrators or…

State Tax Nexus Guide

Posted Thursday, September 8, 2011 by Ron Bueing

For those businesses engaged in multistate business activities, you might want to review a legal guide that I recently posted on Avvo. The title of the guide is “An Overview of Nexus for Businesses Engaging in Multistate Activities” and it…

IRS Issues Guidance for Estates of 2010 Decedents

Posted Monday, August 15, 2011 by Ron Bueing

On August 5, 2011, the IRS issued guidance to executors of estates for decedents who died in 2010. In Notice 2011-66, the IRS provides that executors of the estate of a decedent that died in 2010 may make an election on Form 8939 on or before November…

Maximize Estate Tax Savings with GRATs

Posted Monday, August 8, 2011 by Ron Bueing and Michael A. Larson

President Obama’s 2012 budget, while nowhere close to law, does indicate areas of estate tax planning that taxpayers should consider using before they are restricted. One of these techniques is grantor annuity trusts or GRATs. Obama would place…

Economic Presence Nexus Regulations Moving Forward

Posted Thursday, July 28, 2011 by Ron Bueing

Yesterday I attended the Washington Department of Revenue hearing on proposed WAC 458-20-19401 (Rule 19401) and WAC 458-20-19404 (Rule 19402). Rule 19401 covers the minimum nexus threshold for apportionable activities in Washington. Although the concept…

"The Missing Link" on the Burke-Gilman Trail - Debate Continues

Posted Thursday, July 14, 2011 by Christopher L. Thayer

For recreational riders and bike commuters the section of the Burke-Gilman Trail (between the Ballard Fred Meyer and the Locks) known as the “Missing Link” has been the source of some ongoing controversy and, unfortunately, a number of…

Aggressive Nexus Actions by States Encourage Taxpayers to Get a Nexus Checkup and Consider Amnesty Programs

Posted Tuesday, July 12, 2011 by Ron Bueing

In preparing for an upcoming speech on recent developments in state tax nexus, it became all too obvious that states are increasingly looking to out-of-state taxpayers to fill significant holes in their state budgets. By adopting click-through nexus…

Electronic Medical Records Create New Risks for Healthcare

Posted Thursday, July 7, 2011 by Christopher L. Thayer

Computers and software have become an integral part of our daily lives. When our computer fails, or there is a glitch in the software, it can be extremely aggravating and inconvenient. The risks and the consequences are more signficant, however, when…

Washington DOR Finalizes League and Entry Fee ETA

Posted Wednesday, July 6, 2011 by Ron Bueing

On July 1, 2011 the Washington Department of Revenue finalized Excise Tax Advisory Number 3167.2011 (ETA 3167). ETA 3167 states that league fees and entry fees are subject to retail sales tax if they provide the person with the right to participate in…

Medical Malpractice Insurer Attempting to Reduce Claims by Improving Patient-Doctor Communication

Posted Wednesday, July 6, 2011 by Christopher L. Thayer

A new program offered by a company called Capson Physician Insurance Company, which is emphasizing patient-doctor communication through technology (using an iPad) and satisfaction surveys. Clients with potential medical malpractice claims often complain…

Study Finds Massage Therapy Helpful in Treating Chronic Back Pain

Posted Tuesday, July 5, 2011 by Christopher L. Thayer

A story reported recently in the Seattle Times. In a study of 400 members of Seattle’s Group Health Cooperative with persistent back pain recently published in the Annals of Internal Medicine, the authors concluded that massage therapy provided…

State Tax Nexus and Trusts

Posted Tuesday, June 28, 2011 by Ron Bueing

Jeremiah Doyle, an estate planning strategist at BNY Mellon, delivered an interesting presentation to our partner group today on state taxation of trusts. This is a very complicated area that is often overlooked in trust and estate tax planning. The…

Department of Revenue Targets League and Entry Fees

Posted Friday, June 17, 2011 by Ron Bueing

Recently, the Washington Department of Revenue issued a proposed Excise Tax Advisory (ETA) 3167.2011 that would make “entry fees” and “league fees” for participation in sports subject to Washington retail sales tax. The ETA…

Dubious Study Touts Washington Tax System

Posted Wednesday, June 8, 2011 by Ron Bueing

Recently, the Small Business & Entrepreneurship Council (SBEC) issued a study that touts Washington as having one of the best state tax systems. Our governor will again be insufferable in quoting this severly flawed study - but do not be fooled. The…

Summary of 2011 Washington Tax Legislation

Posted Friday, June 3, 2011 by Ron Bueing

Taxpayers in Washington often express mixed feelings about Tim Eyman and the initiatives that he and his organizations have backed over the years. However, Initiative 1053 that was passed by voters in 2010 is primarily responsible for the significantly…

House Bill 2080: Modifying Washington Excise Tax Refund and Interest Provisions

Posted Thursday, May 19, 2011 by Ron Bueing

Earlier this month on May 5, I spent the morning in Olympia testifying on behalf of the Association of Washington Business against HB 2080. This bill would modify interest provisions to charge a much higher interest rate of interest on assessments than…

Washington Excise Tax Update: Washington Supreme Court Rules against Advance and Reimbursement Deduction for Payments by an Imaging Company to Radiologists

Posted Thursday, May 19, 2011 by Ron Bueing

The Washington Supreme Court dealt another blow to taxpayers seeking to reduce their gross income subject to B&O tax by amounts paid to independent contractor physicians. Washington Imaging Services v. DOR, Docket Number 84101-2 (5/19/2011)…

Primary Purpose Test Resolved in Favor of Taxpayer

Posted Thursday, March 10, 2011 by Ron Bueing

The WA Supreme Court issued Qualcomm, Inc. v. DOR today. This is a major win for Washington taxpayers. Qualcomm sold an OmniTRACS system to trucking companies to provide information about the location of vehicles on the road and other relevant management…

Unintended Consequences of the National Practitioner Data Bank on Medical Malpractice Litigation

Posted Thursday, January 20, 2011 by Christopher L. Thayer and Mark B. Shepherd

Authors: Christopher L. Thayer and Mark B. Shepherd are principals at Pivotal Law Group. Mr. Thayer and Mr. Shepherd have over 40 years of combined experience helping patients who have been victims of negligent medical care. I. Inception of the National…

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