Tag: Tax

Tax Aspects of OSHA Costs

The Occupational Safety and Health Act of 1970 (OSHA) provided new standards and set new requirements for employers throughout the country, designed to provide safer working conditions for employees. OSHA’s general duty clause, … Read More

Comment: Domestic Relations Tax Reform

Congress significantly reformed the tax consequences of divorce and separation under both the Deficit Reduction Act of 1984 and the Retirement Equity Act of 1984. The enactment of these two … Read More