For the second time in 2016, the United States Tax Court (the “Court”) has issued a decision involving the application of the independent investor test in considering the issue of reasonable compen
On May 12, 2016, the United States Occupational Safety and Health Administration ("OSHA") released a final rule that imposes new employer injury and illness reporting requirements and mandates that
On May 3, 2016, the Treasury Department issued temporary and proposed regulations (the “New Regulations”) to clarify that a partner of a partnership that owns an entity that is disregarded for fede
Bill Shaugnessy's article was published in The Baltimore Barrister, May 2016 Vol. 6, No. 2, a publication of The Bar Association of Baltimore City.