Publications for Nicholas M. Oertel
In order to qualify for the agricultural use tax exemption, an entity claiming the exemption must satisfy two requirements. Read about the requirements here.
You might save on your employment taxes if your business is taxed as an "S Corporation."
Noncompetition agreements typically prohibit an employee or seller of a business to own or work for a competitor of the protected party, and often are of substantial value. However, a Michigan court will only enforce these agreements if they comply with the following four requirements.
The Act makes many changes, including taxing income from pensions and other types of retirement plans. This articles summarizes those changes.
The IRS has published guidance that might exempt your business from the new requirement to report the cost of health care on your employees' Forms W-2.
Effective January 1, 2012, the Corporate Income Tax will impose a flat 6% tax on the Michigan apportioned income of businesses that are taxed as C corporations for federal income tax purposes.
Municipalities should note a new law just passed that might provide for a workable, creative option to help get funding for public projects.
Companies should exercise considerable care before making sales to purchasers based in certain foreign countries.
State tax laws have not kept pace with the rapid growth of cloud computing.
Your venture capital investment may qualify for a new Michigan tax credit that is designed to encourage participation in venture capital funds and angel investor groups.
Recent changes to Michigan's Limited Liability Company Act made by Public Act No. 290 of 2010 may affect your limited liability company.
On February 17, 2011, Governor Rick Snyder proposed restructuring Michigan's tax system.
A new land-grab is occurring on the World Wide Web.
Companies should exercise considerable care before transferring potentially hazardous materials, such as paints, solvents, chemical agents and empty storage drums, to third parties.
U.S. exporters may be able to reduce their U.S. effective tax rate by establishing an IC-DISC.
The new health care reform law, the Patient Protection and Affordable Care Act, makes numerous changes to the tax law, including creating new taxes and credits, increasing other taxes, making insured health benefits taxable to the extent that they are discriminatory, modifying certain deductions, and changing the tax rules that apply to health savings accounts and spending arrangements.