Between the Lines Blog

Solar Projects? It's Time for Governmental and Tax-Exempt Entities to File for Applicable Tax Credits
Category: Municipal and Public Finance, Tax
As provided for in the 2022 Inflation Reduction Act (or IRA), entities not subject to taxation such as cities, counties, municipal utilities, school districts and 501(c)(3) organizations (or tax-exempt entities) can now take direct advantage of tax credits (including the investment tax credit (or…
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WHY ADDING A CHILD AS A JOINT OWNER MAY NOT BE A GOOD IDEA
Category: Tax
Individuals are often interested in ways to transfer their assets at death without having those assets go through a probate proceeding. Those same individuals are also often interested in accomplishing this without having to visit an attorney or execute a Will or a Trust. Thus, this leads many…
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Business Owner Alert: Corporate Transparency Act Requires New Ownership Reporting in 2024 and Beyond
Category: Business, Tax
It has been many years in the making, but the effective date of the Corporate Transparency Act (the “CTA”) is finally here. The CTA, enacted in 2021, is designed to prevent money laundering and other unlawful activity through the use of business entities to conceal identities. As of January 1…
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Estate Planning in Arkansas: Significance of Wills and Trusts
Category: Tax , Trusts and Estates
In Arkansas, estate planning is vital. By understanding the tools at residents’ disposal, such as wills and trusts, Arkansans can ensure the security of their assets, provide for their loved ones, and leave a lasting legacy for generations to come. The Importance of Estate Planning Estate planning…
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High Interest Rates May Be Troubling for Issuers of Tax-Exempt Bonds
Category: Tax
Over the past year and half, interest rates have increased significantly. For most investors, the increase in interest rates is welcome. But for issuers of tax-exempt bonds, or cities, states and other qualifying governmental entities, the rise in interest rates may be a cause for concern. Under…
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