Tuesday, July 7, 2020

Draft Pension and Deferred Salary Leave Tax Regulations Released | Blake, Cassels & Graydon LLP -

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

Publisher: JD Supra
Twitter: @jdsupra
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This may worth something:

Biden blue wave tax hikes could batter stock market, strategists say | Fox Business

President Trump, in an exclusive interview with FOX Business' Blake Burman, says presumptive Democratic nominee Joe Biden would raise taxes and raise regulations, leading to a market crash.

With the 2020 election  approaching, Wall Street strategists are starting to factor in the consequences of a possible Democratic sweep, which could create major headwinds for stock-market investors who have been enjoying a record run under President Trump  – even after the outbreak of the COVID-19 pandemic.

Publisher: Fox Business
Date: 2020-07-06
Twitter: @FoxBusiness
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'We want your jobs': Councilman asks Seattle businesses to consider Spokane after

SPOKANE, Wash. — City Council Member Michael Cathcart is encouraging businesses based in Seattle to make the move to Spokane following the passage of a new payroll tax on big businesses.

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The tax targets big earners and the companies that employ them. Companies with more than $7 million in annual payroll will be charged a percentage based on how many people they employ with salaries of at least $150,000.

Cathcart, who represents Spokane's Council District 1, issued a statement Tuesday regarding the tax asking businesses to consider Spokane if they want to leave Seattle.

Publisher: krem.com
Date: 7/7/2020 9:26:59 PM
Twitter: @KREM2
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California Court of Appeal Holds That a Trust's Entire California Source Income Is Subject to Tax

In the closely watched “Paula Trust” case, the California Court of Appeal, First Appellate District held that all of a trust’s California source income is subject to California income tax even though one of the trustees was a nonresident. Steuer v. Franchise Tax Board , No. A154691 (Cal. Ct. App. 1st Dist. June 29, 2020). The trust’s non-California source income would be apportionable.

California imposes income tax on 100% of a trust’s income if all trustees or all non-contingent beneficiaries are California residents. Cal. Rev. & Tax. Cd. § 17742(a). If the taxability of a trust’s income depends on the residence of its trustee and there are two or more trustees, the taxable income must be apportioned to California “according to the number of fiduciaries resident in this state pursuant to rules and regulations prescribed by the Franchise Tax Board.

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1031 Exchange: Take the DST or TIC Route for Multifamily in a Post-Covid World? | GlobeSt

The Good News Is the Recession Will Be Short. The Bad News is the Recovery Will Be Long and Tough

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Aspen Heights is seeking new development opportunities for multifamily, student housing and active adult housing projects in many strategic areas.

In the COVID-19 environment, the IRS extended the 45-day deadline for in-flight investors in the middle of the exchange process with original property sales dates between April 1, 2020 and July 14, 2020, so those investors have until July 15 to find replacements.

Publisher: GlobeSt
Date: 2020-07-06
Author: Marc A Hershberg and Jared Isaac
Twitter: @GlobeStcom
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RiverNorth Closed-End Funds Declare Monthly Distributions - Odessa American: Business

Several RiverNorth Closed-End Funds announced the declaration of monthly distributions for the months of July, August and September 2020, as detailed below. The following dates apply to the monthly distribution declarations for the tax-exempt and taxable closed-end funds:

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With each distribution that does not consist solely of net investment income, the respective Fund will issue a notice to shareholders and an accompanying press release that will provide detailed information regarding the amount and composition of the distribution and other related information. The amounts and sources of distributions reported in the notice to shareholders are only estimates and are not being provided for tax reporting purposes.

Publisher: Odessa American
Date: FC78D2861106382E17EA9DBADCE546CF
Twitter: @OdessaAmerican
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Coronavirus Regulations: A State-By-State Week In Review - Law360

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Twitter: @law360
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IRS provides tax relief for low-income housing credit; bonds for qualified residential rental
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