Правни въпроси

tax-planningtax-deductionshealthcare

Section 199A SSTB Limitation: Why High-Earning Doctors, Lawyers, and Consultants Lose the 20% QBI Deduction

Section 199A's 20% QBI deduction phases out entirely for high-income doctors, lawyers, consultants, and other specified service trades or businesses (SSTBs) — costing a married surgeon at $700,000 of K-1 income roughly $52,000 a year. This guide covers the 2026 income thresholds (~$394,600 MFJ phase-in, ~$544,600 fully phased out), the de minimis safe harbor at 10% / 5% of receipts, the anti-"crack and pack" rules under Reg. §1.199A-5(c)(2), and practical strategies like defined-benefit plans and W-2 wage planning to preserve the deduction.

mike

tax-planningtax-deductionss-corporation

Section 199A's SSTB Cliff: Why Doctors, Lawyers, and Consultants Lose the 20 Percent QBI Deduction

Section 199A's SSTB rule denies the 20 percent qualified business income deduction to high-earning doctors, lawyers, consultants, and financial advisors. In 2026 the joint-filer phase-out runs from $403,500 to $553,500, and OBBBA added a permanent $400 minimum deduction for active business owners.

mike

taxsmall-businesstax-compliance

The 90-Day Letter: How Small Businesses Can Fight an IRS Notice of Deficiency in Tax Court

A statutory notice of deficiency gives a small business owner exactly 90 days to petition the U.S. Tax Court — the only path to challenge an IRS adjustment without paying first. This guide explains CP3219A, the Section 6213 deadline, the $50,000 small tax case election, and the records that decide outcomes.

mike

taxtax-compliancesmall-business

The 90-Day Letter: How Small Businesses Challenge IRS Audit Findings Without Paying First

A Statutory Notice of Deficiency gives a small business 90 days to petition the U.S. Tax Court before the IRS assesses additional tax. This guide explains the CP3219A deadline, Form 5564 waiver, S-case election, and the four realistic responses every owner should weigh.

mike

FLSA Exempt vs. Non-Exempt in 2026: The $684 Salary Floor and the Three-Part Test

After the 2024 overtime rule was vacated, the FLSA white-collar salary threshold remains $684 per week ($35,568 per year) in 2026. This guide walks employers through the salary basis, salary level, and duties tests, the safe harbor under 29 CFR 541.603(d), state thresholds that override the federal floor, and the financial exposure of misclassification.

mike

payrollcompliancelegal

Form I-9 and E-Verify Compliance: ICE's March 2026 Fact Sheet and the New Penalty Math

ICE's March 16, 2026 fact sheet reclassifies common Form I-9 errors as substantive violations with no cure period. Paperwork penalties now run $288 to $2,861 per form, and a 500-employee company with a 40% error rate faces six-figure exposure. This guide covers the timing rules, retention windows, E-Verify mandates in eleven states, the alternative procedure for remote verification, and how to run a defensive self-audit.

mike

compliancehiringpayroll

tax-compliancepayrollindependent-contractor

VCSP and Form 8952: Reclassify Contractors as Employees for About 1% of Back Payroll Taxes

The IRS Voluntary Classification Settlement Program lets eligible employers reclassify 1099 workers as W-2 employees for roughly 1.068% of last year's compensation, with no interest, no penalties, and no employment-tax audit of prior years on those workers.

mike

Wage Garnishment for Employers: How to Process Withholding Orders Without Becoming Personally Liable

A payroll operations guide to wage garnishment: how to calculate disposable earnings under the CCPA, apply the correct caps for creditor, child support, IRS, and student loan orders, prioritize multiple orders on one paycheck, and keep records that hold up under audit.

mike

payrollcompliancelegal

compliancehealth-insuranceemployee-benefits

COBRA Notice Deadlines for Employers: The Five Windows That Decide Whether You Owe Excise Taxes

COBRA's notice scheme runs on five deadlines — 90, 30, 14, 60, and 45 days. Miss any one and a group health plan can face a $100-per-day Section 4980B excise tax, up to $110-per-day ERISA penalties, and private lawsuits. A practical guide for plan sponsors and HR teams.

mike

mergers-and-acquisitionsbusiness-valuationtax

Earnouts in M&A: Bridging the Valuation Gap Without Walking Into a Lawsuit

About one third of 2024 private-target M&A deals included an earnout, and median earnout potential rose to roughly 43% of the closing payment. This guide explains contingent purchase price structure, Section 453 installment-sale tax mechanics, the compensation-versus-purchase-price trap, and the recurring drafting mistakes behind six of the last seven major Delaware decisions favoring sellers.

mike

retirement-plansemployee-benefitssmall-business

ERISA Fiduciary Duties for 401(k) Plan Sponsors: Personal Liability and the 3(38) Investment Manager

ERISA Section 409 imposes personal liability on 401(k) plan fiduciaries, and the corporate veil does not shield small business owners. This guide explains the prudent-expert standard, the Tibble v. Edison duty to monitor, and how hiring a Section 3(38) investment manager shifts investment discretion — and most related liability — away from the plan sponsor.

mike