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How Special Is the Special Timing Rule? Analyzing the Timing of FICA Taxation in Nonqualified Deferred Compensation Plans

Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages

Individual Accountability for Corporate Crime

Corporate crime is too often addressed by fining the corporation, leaving the real people who committed the crime facing no consequence at all. This failure to hold individuals accountable in cases of corporate malfeasance generates an accountability gap that undermines deterrence and introduces expressive costs. Facing heightened criticism of this

Tax Compliance in a Decentralizing Economy

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing

SB 174 - Probation and Early Release

The Act amends Georgia’s probation laws by shortening the amount of time offenders spend on probation, providing local supervision, and creating a more efficient use of resources within the criminal justice system. The Act permits the transfer from parole to probation and the use of local supervision for certain

HB 249 - Controlled Substances and Prescription Drug Monitoring Database

The Act amends Georgia’s controlled-substances statutes to expand medical provider requirements to record prescription drug information in an electronic prescription drug monitoring program database (PDMP). Medical providers are now required to use the PDMP to enter information about their prescription of certain types and quantities of opioids. The purpose

HB 338 - Turnaround Elligible Schools

The Act creates the position of Chief Turnaround Officer (CTO) and authorizes the State Board of Education, in collaboration with the State School Superintendent and the Education Turnaround Advisory Council, to search for and appoint the CTO. The CTO has the authority to recommend individuals to serve as turnaround coaches

HB 434 - Eminent Domain

The Act amends Georgia’s eminent domain laws by providing an exception to the general rule that condemnations cannot be converted to any use, other than a public use, for twenty years. The Act creates a new procedure which requires the condemnor to petition the jurisdiction’s superior court to

SB 219 - Autonomous Vehicles

The Act amends Georgia’s Motor Vehicles and Traffic Code to create a legal framework for autonomous vehicles to operate in Georgia. Persons responsible for operating fully autonomous vehicles are exempted from holding a driver’s license. In the event of an accident involving an autonomous vehicle, the vehicle must

HB 452 - Domestic Terrorism

The Act creates and defines the offense of domestic terrorism in Georgia. It establishes that a person must have the intent to intimidate the public or coerce the government while causing significant harm in order to be liable for domestic terrorism. The Act also provides for training law enforcement to

HB 359 - Power of Attorney

The bill would have repealed and replaced Georgia’s Power of Attorney for the Care of a Minor Child Act. The category of people who could be given power of attorney for the care of a minor child would have expanded from only grandparents and great-grandparents to a broad category

HB 1 - Space Flight

The Act limits the civil and criminal liability of a space flight entity for injuries sustained by space flight participants arising from ordinary negligence. The Act defines new terms and provides a statutory waiver form that participants with informed consent must sign. The Act mandates space flight participants sign the

HB 280 - Campus Carry

The Act broadens lawful gun owners’ rights by allowing weapons carry license holders to carry concealed guns on property owned or leased by public institutions of postsecondary education. The Act creates exceptions for sporting events, student housing, childcare spaces, classes for a college and career academy and other specialized schools,