[{"articleAbstract":"The infrastructure bill that passed the House on Friday and is headed to President Joe Biden’s desk will terminate the employee retention credit early and require broker reporting of cryptoasset transfers.","articleTitle":"Infrastructure bill tax provisions include ERC termination","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/nov/infrastructure-bill-tax-provisions-include-erc-termination"},"sortDate":"2021-11-06T09:51:00.000-04:00"},{"articleAbstract":"This article discusses the history of the grantor trust rules, how they are exploited to avoid taxes, and ways the rules might be reformed to prevent them from being used for tax avoidance.","articleTitle":"The grantor trust rules: An exploited mismatch","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/nov/grantor-trust-rules-exploited-mismatch"},"sortDate":"2021-11-01T05:00:00.000-04:00"},{"articleAbstract":"Donor-advised funds have increased in popularity because of recent legislative changes that affect charitable giving.","articleTitle":"Using donor-advised funds in 2021 (and beyond)","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2021/nov/using-donor-advised-funds-2021-beyond"},"sortDate":"2021-11-04T05:00:00.000-04:00"},{"articleAbstract":"The IRS’s release of Notice 2021-49 provides employers with additional guidance on issues of the employee retention credit.","articleTitle":"IRS guidance denies ERC for most majority owners’ wages","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2021/sep/irs-guidance-denies-erc-most-majority-owners-wages"},"sortDate":"2021-09-23T05:00:00.000-04:00"},{"articleAbstract":"This discussion explores the question of how to determine whether a company is engaged in a qualified trade or business.","articleTitle":"Qualified small business stock exclusion: Who’s eligible?","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/nov/qualified-small-business-stock-exclusion-eligible"},"sortDate":"2021-11-01T05:00:00.000-04:00"}]