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Posts from January 2009.

Since 1999, the Internal Revenue Service (Service) has proscribed, as one of two allowable methods, the reporting and payment of employment taxes under the Employer Identification Number (EIN) of the sole member of a limited liability company (LLC) that is disregarded for Federal tax purposes (SMDELLC). This method was also allowed for single-owner qualified subchapter S ...

The 2009 Session of the Kentucky General Assembly gaveled in yesterday for the beginning of the 30-day session. This is the organizational session where leadership is chosen for the next two years. Bills will be filed but very little action is expected this month as they will adjourn Friday the 9th until February 3rd for the remaining 26 days. Senate Leadership saw only one change in the ...

With the New Year underway and new government leadership on the doorstep, this is a perfect time for employers to reflect on the past and look toward the future with new resolve. A handful of important changes to the law in 2008, as well as impending changes that may take effect in coming months, provide employers with the opportunity to make changes to ensure a successful year in 2009 and ...

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