Kimberly Gilreath

As seen in: JD Supra

Is this you? As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work. Claim your profile

Back to Kimberly Gilreath’s profile

Articles by Kimberly Gilreath

Supreme Court Case Adversely Impacts Parties to Buy-Sell Arrangements | JD Supra

Jul 10, 2024 |

By Kimberly Gilreath

| JD Supra

In a unanimous decision, the Supreme Court of the United States recently determined in Connelly v. U.S. that the value of a life insurance policy must be included in the fair market value of a closely held business for purposes of determining the value of a decedent’s interest. Further, the Court stated that any contractual obligation of the business to re-purchase a decedent’s interest does not create an offsetting liability to a life insurance policy.

Open in Who Shared

Beware Hidden Dangers of Remote Work Post-COVID | JD Supra

Jul 30, 2021 |

By Kirsten Eriksson, Kimberly Gilreath

| JD Supra

The COVID-19 pandemic changed the way many employers view remote work. Those who had a positive experience may be considering making telecommuting a permanent part of their workplace, but must be aware of the dangers lurking for employers who fail to take into consideration employment and tax compliance associated with remote work. Many states have overlooked temporary remote arrangements necessitated by the pandemic, but will not excuse compliance if remote work continues going forward.

Open in Who Shared

Employer Retention Credit Modified and Extended under New COVID-19 Relief Act | JD Supra

Feb 11, 2021 |

By Kimberly Gilreath, Meg Manchester

| JD Supra

On December 27, 2020, the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTR Act) amended the employee retention credit (ERC) provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Among other changes, the ERC is now available from January 1, 2021 through June 30, 2021. Below is a description of the ERC available under the CARES Act and a list of the modifications now in place under the TCDTR Act.

Open in Who Shared