• Same-Sex Spouses and Cafeteria Plans, FSAs and HSAs

    The Internal Revenue Service has recently issued Notice 2014-01. The Notice contains specific and further guidance to same-sex spouses on the application of the rules governing their participation in Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts in light of the recent U.S. Supreme Court decision in United States v. Windsor.
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  • Offshore Voluntary Disclosure Program

    Offshore Voluntary Disclosure Program – Yes you qualify. Wait, on second thought, no you don’t.
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  • Leaving S Corporation Stock to a Special Needs Individual

    When a family member desires to make a gift to a special needs individual, a gift to a special needs trust for the benefit of the disabled person is the most effective way to make the gift without disqualifying the beneficiary from receiving government assistance
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.


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