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Biennial Budget Bill Extends COVID-19 Municipal Income Tax Withholding Rule for Employers and Allows Refunds for 2021 Municipal Income Taxes

USA - July 13 2021 Ohio's biennial budget bill (H.B. 110) will have major impacts for municipalities on how and where "work from home" employees will be taxed

Allison M. Binkley, Ryan K. Callender

Snowy Owls and Constituted Authorities

USA - February 7 2021 On January 27, 2021, a snowy owl was seen in New York City’s Central Park for the first time in 130 years. Nine days later, on February 5, 2021…

We Heard You Missed Us - We’re Back! To Talk about Business Days.

USA - October 19 2020 It’s fall, and that means two things. Pumpkin spice everything, and a calendar that’s replete with holidays - Sukkot, Halloween, Thanksgiving, and…

Negative Interest Rate x Negative Bond Yield = Positive Arbitrage?

USA - January 20 2020 Former Federal Reserve Chairman Ben Bernanke recently advised that the Fed should maintain "constructive ambiguity" about the possibility of taking…

Taxable Advance Refunding Bonds and the World’s Most Boring Ice Cream Cone

USA - September 25 2019 Taxable debt tempts us to put the Internal Revenue Code back on the library shelf and the tax lawyers back into their pen. But if you use taxable debt…

John W. Hutchinson