The New York Tax Appeals Tribunal affirmed a Division of Tax Appeals (DTA) ruling, holding that deferred compensation earned by a partnership should be allocated to New York based on the business allocation percentage (BAP) from the year in which
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SALT trivia – March 12, 2025
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: A trial court in what state recently ruled that a capital loss
SALT trivia – March 5, 2025
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: In Maryland, a bill was recently introduced that would impose a 2
SALT trivia – February 26, 2025
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: A lawmaker in which state recently proposed a bill that would provide
SALT Pet of the Month: Claude
Meet Senator Claude, our February SALT Pet of the Month! Due to his gentlemanly disposition and active political engagement, he was inaugurated as a Senator upon his adoption. He responds to both “Senator” and “Claude,” though his paw-rent Alla Raykin,
2025 TEI Seattle Tax Forum
On Tuesday, February 25, our Tax Practice is pleased to support the TEI Seattle Chapter’s 2025 Tax Forum. During the program, SALT Partners Michele Borens and Jeff Friedman will present “Monitoring upcoming state legislation and educating the C-suite.”
SALT trivia – February 19, 2025
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: In a recent budget proposal, the governor of which midwestern state proposed
Good riddance? FTB’s informal guidance is literally disappearing
Midway through 2024, and without any notice, the California Franchise Tax Board (FTB) pulled all Technical Advice Memorandums from its website. Overnight, decades of responses by the FTB’s Legal Division to FTB staff requests regarding the interpretation of existing tax
SALT Scoreboard – Fourth Quarter 2024
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.
View our Eversheds Sutherland SALT Scoreboard results from the fourth
SALT trivia – February 12, 2025
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: In which state was a bill introduced on February 3, 2025, to