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Quill is Dead – US Supreme Court Overrules “Physical Presence” Rule for Vendor Sales and Use Tax Collection Responsibility

June 22, 2018

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On June 21, 2018, the United States Supreme Court, in a 5-4 decision, issued its opinion in South Dakota v. Wayfair, Inc. (Docket No. 17-494) overturning Quill v. North Dakota (504 U.S. 298 (1992)), finding that the physical presence requirement upheld in Quill for state sales and use tax collection jurisdiction (nexus) over out-of-state vendors was “unsound and incorrect” and not a proper application of the Constitutional Commerce Clause requirements and remanded the case “for any remaining claims regarding the commerce clause’s application in the absence of Quill.”

The decision means most online vendors will now be subject to state sales and use tax collection responsibility.  Click here to view the decision.

The Advisory Committee on Tax Exempt and Government Entities (ACT) Final Report

June 8, 2018

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The 10 members of the ACT presented their 2018 report to the IRS in a public meeting in Washington, DC on June 7, 2018, on five issues:

  • Employee Plans: Recommendations regarding the re-opening of the IRS Determination Letter Program
  • Employee Plans: Recommendations regarding missing participants in retirement plans
  • Exempt Organizations: Recommendations regarding incentivizing universal e-filing for Forms 990
  • Indian Tribal Governments: Recommendations regarding sharing of taxpayer information with tribal government tax programs
  • Tax Exempt Bonds: Recommendations regarding encouraging self-compliance by issuers of tax-advantaged obligations/tax exempt bonds

Diversity & Inclusion in Your Volunteer Program

June 6, 2018

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Friday, June 29, 2018, 9 a.m. to 4 p.m. in Social Science and Business – SSB #335 (on the UMSL north campus, note different building than most of our classes take place).

Diversity and inclusion initiatives have been proven to not only make organizations more accessible, but more successful. Intentional diversity and inclusion leads to more innovation in thinking, greater productivity, and a more engaged team. So how can we work to make our volunteer programs accessible to a wide range of people, in order to create an engaged, effective team of diverse volunteers? This interactive workshop will explore the concepts of diversity, inclusion, and implicit bias, in order to help us understand these concepts and their effect on our current practices around volunteer recruitment, engagement, and retention. Attendees will have the opportunity to evaluate their existing volunteer program through the lens of diversity and inclusion, brainstorm and share

Deadline Looming in the Distance for 403(b) Plans: What Plan Sponsors Should Be Doing Now

June 5, 2018

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Last year when the IRS announced that the initial remedial amendment period for 403(b) plans will end March 31, 2020, the natural reaction to this very important (but rather remote) deadline was to immediately put it on the to-do list, somewhere near the bottom, where it has been languishing ever since.  If this describes your reaction, you are certainly not alone.

We think it is a good time to move this to the front burner and take some action.  As you may recall, 403(b) plan sponsors were required to adopt a written plan document for existing 403(b) plans on or before December 31, 2009.  At the time, there were no pre-approved 403(b) plans and no determination letter program was available for 403(b) plan sponsors to gain assurance that the document satisfied the requirements of section 403(b) and applicable regulations.  In order to provide a system of reliance

IRS issues new Strategic Plan

June 1, 2018

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IRS issues new Strategic Plan

June 1, 2018

Authored by: Keith Kehrer

The Internal Revenue Service released a new five-year Strategic Plan outlining goals to improve taxpayer service and tax administration.

The Fiscal Year 2018-2022 IRS Strategic Plan will serve as a roadmap to help guide the agency’s programs and operations. The plan will also help meet the changing needs of taxpayers and members of the tax community.

The strategic plan, developed with input from external partners as well as IRS employees, focuses on six goals that will help improve customer service:

  • Empower and enable all taxpayers to meet their tax obligations
  • Protect the integrity of the tax system by encouraging compliance through administering and enforcing the tax code
  • Collaborate with external partners proactively to improve tax administration
  • Cultivate a well-equipped, diverse, flexible and engaged workforce
  • Advance data access, usability and analytics to inform decision-making and improve operational outcomes
  • Drive increased agility, efficiency, effectiveness and security in IRS operations
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