On December 4, 2015 Congress and the President enacted the “FAST Act” (“Fixing America’s Surface 
Transportation Act”). One part of the Act provides that the Secretary of State “shall not” issue a passport (except for emergencies or humanitarian reasons) to … Read more »
Doing Better By Doing Good: IRA Distributions to Public Charities
Protecting Americans From Tax Hikes Act of 2015 (PATH Act)
The Federal “Protecting Americans From Tax Hikes Act of 2015” (“PATH Act”) made
permanent a provision of the Internal Revenue Code that allows taxpayers, aged 70 and ½ or older, … Read more »
New Massachusetts Tax Amnesty Program Opening For Enrollment On April 1, 2016
The Massachusetts Department of Revenue (DOR) has issued an Announcement and an FAQ describing its new tax amnesty program. The program will be open for enrollment beginning April 1, 2016 and enrollment and submission of information to the DOR … Read more »
KCL Insights: February 11, 2016
A new issue of KCL Insights is now available. This issue includes articles on:
- Annual Reporting
- School Suspensions in Massachusetts
- Tax Deadlines
- Mandatory Arbitration Clauses
- Massachusetts Department of Revenue Voluntary Disclosure Program
- Attorney Spotlight: Robert Finkel
- Practice Area Spotlight: Emerging
UPDATE: The Stars Align (With a Wobble) – US and Massachusetts Tax Return Due Dates
Usually, the due date for filing US individual income tax returns is April 15th. This time it’s different. The IRS, and also the Massachusetts Department of Revenue (DOR), have announced that the due date for Massachusetts residents filing individual income … Read more »
Earthquake Hits Many Massachusetts Trusts
Massachusetts’ highest court has held that if an irrevocable and unamendable trust gives the trustee the right, in its sole judgment, to pay any amount directly to one or more beneficiaries or to use any amount to indirectly benefit one … Read more »
What Does a “Do Not Resuscitate” Notice in a Person’s Home Mean?
Occasionally, I see a Massachusetts “DNR Notice” in someone’s home (usually the home of an elderly person). The notice is formally named a “Comfort Care-Do Not Resuscitate” notice – “CC/DNR” for short. Recently, I noticed a CC/DNR in an elderly … Read more »
New Massachusetts Sales Tax/Use Tax on Certain Computer Software Services—Generally Effective July 31, 2013
Massachusetts has rapidly expanded its sales tax (and corresponding “use tax”) to reach certain kinds of services rendered to Massachusetts purchasers in connection with computer software. The new law was enacted July 24, 2013 and became effective July 31, 2013. … Read more »
U.S. Estate Tax Law — The Wait is Over (Maybe)
At long last, in its first action to avoid the Fiscal Cliff, Congress has enacted a new tax act (The American Taxpayer Relief Act of 2012).
From a US (but not Massachusetts) gift tax and estate tax perspective the Bush-era … Read more »
New Taxes for 2013
The package of US health care reform laws imposes new taxes starting in 2013. These are not part of the so-called “fiscal cliff”. A solution to the “fiscal cliff” will probably not affect the taxes discussed in this article.
Part … Read more »
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