As the Education Ministry, through the Department of Culture, Youth and Sport, prepares for what is expected to be a Costume and Float Parade with a difference, the parade route will be the same when the Jubilee Float Parade was held.The floats will assemble at Stabroek Market Square and proceed down Brickdam and culminate at D’Urban Park. This year, several businesses are expected to participate while some are still to confirm their participation. However, this year, apart from the chutney, calypso and steel pan competitions, there will be several others that will undoubtedly add some excitement to Mash celebrations.The children’s competitions will get underway in the coming weeks and will see schools from across the country competing in several competitions, including dramatic poetry, dance, poems, costumes, calypso and others.These competitions will culminate with the annual children costume and float parade. In addition, there will be a “Concert for the Elderly” and other events to attract senior citizens. The highlight of the Republic celebrations this year will be the crowning of Miss Mash 2017.Interested girls are getting registered to be a part of the glitz and glamour. The crowned queen will be featured on the Costume and Float Parade on February 23.
From its launch in 2008 this three day celebration of great food and drink has continued to attract thousands to a beautiful tented village on the pier area in Donegal town with the backdrop of the Bluestack Mountains and Donegal Bay.This is due to the vibrant personalities of the celebrity and local chefs who will be cooking up a storm over the weekend.This years festival has once again gathered together top restaurants and hotels. Foodies will particularly enjoy the 100 plus food and drink exhibitors from all over Ireland and the UK, who will showcase and sell their products.There will be tastings from an unbelievable variety of food and drink ranging from, wine and craft beers, confectionary, specialist foods, meat, fish, and dairy products Exhibitors. www.atasteofdonegal.comHigh profile cookery demonstrations will capture your imagination with culinary recipe suggestions from celebrity chef Tony Singe “The Incredible Spice man” An ambassador for Scotland and all things Scottish.Neven Maguire, the Nations Favourite, Donegal ‘s Food Ambassador Gary O’ Hanlon, Supervalu Ambassador, Kevin Dundon, Brian Mc Dermott “ The No Salt Chef” Maire Dufficey from Bord Bia will also be on hand to share her expertise from the Irish food business. Chefs; www.atasteofdonegal.com The event will also include master classes by leading experts who will showcase their specialist skills in pastry and bread making, meal planning, cocktail mixing, and help you make the right decision when choosing wine for all occasions. Experts;www.atasteofdonegal.comThe 2014 A Passion To Inspire Chefs Competition will take place under the watchful eye of Anthony Armtrong a judge from the World Association of Chefs Society, Peter Griffths M.B.E., President British Culinary Federation, Gerard M. Molloy American Culinary Federation and Mr Bob Mc Donald, Judges from the Master Chefs of Great Britain.Entrants will be required to cook and present two different dishes, a starter and a main course, each for two covers, showcasing the best of Irish produce.Competitions; www.ataasteofdonegal.comNew to this year’s entertainment line up will be a cookery comedy theatre with celebrity chef Joe Shannon and comedian Frank Forde. You will have the opportunity to listen to wonderful live Swing and Jazz music from Adrian Cullen the “Dean Martin Tribute Show”, Latin and Salsa hits from” Havana Club Trio”, also classical opera from Eugene Ginty “The Singing Chef “.Entertainment; www.atasteofdonegal.com.A Taste of Donegal is truly a food lovers dream and will showcase Donegal Town and the surrounding area as a region of high quality restaurants and hotels, with a vibrant and growing Artisan Food Production Family.With the extensive variety of products available throughout the marquee your palette will explode from the diverse tastes which will leave you coming back again and again.The Committee welcome everyone to attend this premier food and drink event here in the North West and indeed on the Island of Ireland; which will be officially opened by Mr Paddy Harte Chairperson of County Donegal Gathering 2013. To quote Chairperson Ernan Mc Gettigan, “Come along and experience the wonderful food and drink variety available , we promise to tantalise your taste buds and as our caption says, Discover, Dine, and Delight in Donegal Town over this festival weekend and indeed every time you visit this region.A Taste of Donegal Food Festival will take place on Friday 22nd, Saturday 23rd and Sunday 24th August 2014 on the Pier Area in Donegal Town.The Festival will open to the public at 4.00pm to 10.00pm Friday, 11.00.am to 7.00pm Saturday and Sunday.The opening evening will conclude with a fireworks display by Pains Fireworks over Donegal Bay.Admission is €4.00 per adult, €2.00 per child, €10.00 for a weekend pass.For the full programme of events and regular updates, please follow us on www.atasteofdonegal.com and find A Taste of Donegal on Facebook.Contact details:Donegal Town Community Chamber Exhibitors – Businesses – VisitorsTel. +353 (0) 74 97 23760Email: firstname.lastname@example.orgTOP CELEBRITY CHEFS SET TO APPEAR AT TASTE OF DONEGAL 2014 was last modified: July 29th, 2014 by Mark ForkerShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)Tags:A Taste of Donegal 2014:FeaturesFood festivalnewsNotices
TOTTENHAMThey can win the Champions League because… “Another tough ask, but they are a very good, young emerging side and they’re full of confidence. If they get their tails up and start to get that belief they’ve had in the Premier League for the past couple of years they can certainly go very close.”They can’t win the Champions League because… “They can’t play at Wembley.”Will a Premier League team win this season’s Champions League? Leave your comments below… The Champions League is back this week, with a Premier League club looking to win the trophy for the first time since Chelsea beat Bayern Munich on penalties in the final in 2012.That was the fourth time an English team had won the competition since its rebrand from the old European Cup, but the last few seasons has been largely disappointing for the biggest teams from these shores.So what chance of a fifth triumph this term?talkSPORT asked Joey Barton to assess the Premier League’s runners and riders…CHELSEAThey can win the Champions League because… “You’ve seen with Antonio Conte with Juventus, and with Italy at Euro 2016, he’s got that tactically astute mind where his team doesn’t have to play fantastically well – as we saw against Spurs a couple of weeks ago – but he finds a way of nullifying the opposition’s threat. And obviously with the likes of Hazard and Morata, they can certainly score goals.”They can’t win the Champions League because… “They still seem to have issues around that defensive area. The issue would be if Conte is balancing the job – there were certainly rumblings that all wasn’t well – and if that comes to the fore that would definitely disrupt a Champions League campaign.” LIVERPOOLThey can win the Champions League because… “It’s a tough ask but, again, like Man City, they can beat anybody. They’ve shown that, certainly last season with their record against the top seven in England, and their performances a couple of seasons ago to get to the final of the Europa League. And on European nights at Anfield they’re a match for anybody.”They can’t win the Champions League because… “They just can’t defend.” MANCHESTER UNITEDThey can win the Champions League because… “They proved in the Europa League last season they know how to handle European football. It’s a club that’s expected to be in the Champions League and Jose Mourinho is a serial winner. He just knows how to win, that fella.”They can’t win the Champions League because… “The fact it’s their first season back in the Champions League after a bit of a hiatus for them, albeit only one season. And if I’m Mourinho, I think they might prioritise winning the Premier League this season. He’ll want to win that, and he usually does in his second season.” MANCHESTER CITYThey can win the Champions League because… “They can beat anybody, in any game.”They can’t win the Champions League because… “They’re porous at the back. You wouldn’t say they’ve got the strength to shut out a top level Champions League attack in a quarter-final, semi-final or final. There are big issues around that area for me.”Listen to live Champions League commentary of Feyenoord v Manchester City on Tuesday night from 7pm
160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set! AD Quality Auto 360p 720p 1080p Top articles1/5READ MOREFrumpy Middle-aged Mom: My realistic 2020 New Year’s resolutions. Some involve doughnuts.An additional 28 people were killed and three were missing in other parts of Zhejiang, Xinhua said, but did not give details. In neighboring Fujian province, two people were killed, it said. Officials said at least 80 people were injured across the region. BEIJING – The most powerful typhoon to hit China in five decades raged across its southeastern coast, capsizing ships and destroying homes after 1.5 million people evacuated. Authorities said Friday that at least 73 people were killed and dozens injured. Typhoon Saomai, with winds up to 135 mph, made landfall Thursday at the town of Mazhan in coastal Zhejiang province, the Xinhua News Agency said. The death toll was put at two Thursday as the storm raged, but it quickly rose early today with recovery efforts under way. Xinhua first reported 30 dead, later saying the toll had reached 73. Most of the deaths occurred in Zhejiang province, where the bodies of 43 people, including eight children, were discovered in Cangnan county amid the debris of collapsed houses, Xinhua said.
Inmates released from the Detention Center within the last 24 hours. Booking #:SCJAIL:2016-001279 NEACE, MALCOLM MADDEN, JUSTIN View Profile >>> Booking #:SCJAIL:2016-000796 nmates booked into the Detention Center within the last 24 hours. Charges:IC 35-43-4-2(A)MA ~ THEFT — LESS THAN $750 Charges:IC 35-48-4-13(b)FL6 ~ MAINTAINING A COMMON NUISANCEIC 35-48-4-11(A)MB ~ POSSESSION MARIJUANA/HASH OIL/HASHISH OR SALVIAIC 35-48-4-8.3(A)MA ~ POSSESSION OF PARAPHERNALIA Charges:IC 35-44.1-3-1(A)MA ~ RESISTING LAW ENFORCEMENTIC 9-30-5-1 ~ OPERATING WHILE INTOXICATED Booking #:SCJAIL:2016-000475 View Profile >>> Booking #:SCJAIL:2016-001280 Booking Date:05-02-2016 – 2:52 pm Release Date:12-12-2016 – 2:32 pm View Profile >>> GAMBILL, LESLIE Charges:IC 7.1-5-1-3 ~ PUBLIC INTOXICATIONIC 35-48-4-11.5(B)MB ~ POSSESSION OF A SYNTHETIC DRUG OR A SYNTHETIC DRUG LOOKALIKE SUBSTANCE Booking #:SCJAIL:2016-001275 Booking Date:12-12-2016 – 8:09 pm Booking Date:12-11-2016 – 11:09 am Release Date:12-12-2016 – 11:32 am WHITE, HALEY Charges:IC 35-42-2-1 ~ BATTERY (B) MISDEMEANORIC 35-42-2-1 ~ BATTERY (B) MISDEMEANOR Booking Date:08-01-2016 – 5:05 pm Release Date:12-12-2016 – 7:17 am Charges:IC 35-43-4-2 ~ POSSESSION OF STOLEN PROPERTYIC 35-43-5-2 ~ FORGERY WIMBERLY, MICHAEL Booking #:SCJAIL:2016-001281 Booking Date:12-06-2016 – 7:36 pm BUCK, DEVON View Profile >>> View Profile >>> MCINTOSH, PAUL Charges:IC 35-44.1-2-9(FL6) ~ FAILURE TO APPEAR — IF CHARGE WAS A FELONY Booking #:SCJAIL:2016-001282 Release Date:12-12-2016 – 7:17 am Booking Date:12-12-2016 – 7:14 pm ROBINSON, BRANDON Booking #:SCJAIL:2016-001262 View Profile >>> Booking Date:12-12-2016 – 6:36 pm HOLMES, JEANETTE View Profile >>> Release Date:12-12-2016 – 7:17 am Charges:OUT OF COUNTY WARRANT ~ OUT OF COUNTY WARRANT View Profile >>> Charges:IC 35-43-5-12 ~ CHECK FRAUDIC 35-44.1-3-1(A)MA ~ RESISTING LAW ENFORCEMENT Booking Date:12-09-2016 – 10:31 pm Release Date:12-12-2016 – 7:17 am Booking #:SCJAIL:2016-001115 Booking Date:10-25-2016 – 9:06 am View Profile >>>
It’s been a disappointing morning for Donegal’s Mark English at the European Athletics Championships.From Berlin, Will Downing reports…Audio Playerhttps://www.oceanfm.ie/wp-content/uploads/2018/08/Athletics.mp300:0000:0000:00Use Up/Down Arrow keys to increase or decrease volume.Twice European medallist English feels all has not been as it should be…Audio Playerhttps://www.oceanfm.ie/wp-content/uploads/2018/08/Mark-English-Reaction.mp300:0000:0000:00Use Up/Down Arrow keys to increase or decrease volume.
In today’s globally connected workplace, the ability to successfully deploy talent across borders is a key competitive differentiator for the 21st century organization. Some of the most important macro trends today—including technology advancements, globalization of revenue and talent, and new demographics—are adding to the increasing demand for talent mobility, but are also creating additional pressures for HR and mobility teams to implement a world-class relocation experience.Navigating a new country and culture can be exciting, and a great way to advance personally and professionally, but it can also be extremely stressful and time-consuming for both HR and the employees on assignment. It is costly for employers to move talent around the world and, if not managed well, can negatively affect employees’ productivity and engagement. That is why modern organizations need to have a plan in place to assist employees during every step of a relocation experience.Whether you’re hiring a chemical engineer from Poland to work in the U.S. or transferring a software developer from Bangalore to London, there are many factors that HR must consider when preparing for and managing an employee’s move. In the blog post “Five Tips to Improve Your Employees’ Relocation Experience,” MOVE Guides’ CEO Brynne Herbert identifies “the top five ways for global mobility and HR professionals to improve the relocation process”:1. Empower your employees with information on their new city.2. Coordinate local registration requirements before employees reach their new city.3. Enable employees to use the same technologies at work that they use in their personal lives.4. Provide continuous support and 24/7 access to resources to help employees get settled quickly.5. Design move policies based on the employees’ individual needs, from lump sum to full talent mobility program management.Please join @shrmnextchat at 3 p.m. ET on September 23 for #Nextchat with special guest Brynne Herbert (@BrynneSpeak), CEO of MOVE Guides. We’ll chat about how to set your employees up for success when it comes to global relocation, no matter where they’re going or for what kind of program.Q1. What aspects of a global relocation assignment are typically the most difficult for employees? Q2. What are some basic considerations that should be on every HR global relocation policy checklist? Q3. What important financial considerations do global relocation assignments bring?Q4. What information about the new location should HR provide to employees preparing to relocate for an international assignment?Q5. What can HR do to ensure that employees are engaged and productive during their relocation experience?Q6. What can HR do to assist an employee’s family with the global relocation assignment?Q7. What extra steps can HR take to help ease the transition for an employee relocating for a global reassignment?Q8. How is technology enabling a better employee experience with relocating for a global assignment?
Written by: Alicia Cassels, MA, MFLN Military Caregiving blog contributorA Case for Trauma Informed CareAccording to Substance Abuse and Mental Health Services Administration (SAMSHA) trauma can be defined as,An event, series of events, or set of circumstances experienced by an individual as physically or emotionally harmful or life-threatening, with lasting adverse effects on the individual’s functioning and mental, physical, social, emotional, or spiritual well-being.There tends to be a false narrative that the experience of trauma among members of the general population, as defined above is rare. This is not the case. According to the SAMSHA, more than half of adults in the U.S. report experiencing at least one trauma in their lifetime, and that the vast majority, 90 percent, of clients in public behavioral health care settings report that they have experienced trauma.The Impact of TraumaA 1998 study from the Centers for Disease Control and Prevention (CDC) and Kaiser Permanente examined the long-term impacts of childhood trauma in the lives of adults. In this study, individuals were provided with a set of questions which asked about their experiences in childhood. More than 13,000 adults completed the survey, recording their responses in seven distinct categories of Adverse Childhood Experiences (ACES). More than half of the survey respondents indicated that they had experienced at least one ACE in childhood, and twenty-five percent of respondents identified two or more categories of exposure in childhood. Survey data revealed links between childhood trauma exposure and negative health outcomes for these individuals in adult life. Individuals reporting multiple categories of trauma in childhood were more likely to have several health risk factors later in life, with those reporting four or more categories of childhood exposure exhibiting a four to twelve percent increased risk for alcoholism, drug abuse, depression, suicide attempts, and a host of other negative health outcomes including heart disease, cancer, chronic lung disease, and liver disease. Given these serious and lasting impacts, it is essential that service professionals implement trauma-informed approaches to the delivery of care (Am J Prev. Med. 1998).The Trauma-Informed Approach Trauma-informed care offers the opportunity to engage more fully in their health care, develop a trusting relationship with their provider, and improve long-term health outcomes. Trauma-informed care can also help reduce burnout among health care providers, potentially reducing staff turnover(Trauma-Informed Care Resource Center).Trauma-informed approaches seek to address the impact and widespread nature of trauma and address the potential paths for recovery, identify signs and symptoms of trauma in clients, families, staff, and others involved in the care delivery system, respond through the integration of trauma knowledge into policies, procedures, and practices, and resist approaches that cause re-traumatization (Substance Abuse and Mental Health Services Administration. 2019). The 6 Core Principles of Trauma-Informed CareAgencies providing trauma – informed care employ six core principles which include:Download the CDC InfographicWant to ensure that your organization is delivering trauma-informed care?Free resources are available to help your organization get started. The Trauma – Informed Care Resource Center has a number of excellent resources and training materials for organizations and care providers.References:Center for Substance Abuse Treatment (US). Trauma-Informed Care in Behavioral Health Services. Rockville (MD): Substance Abuse and Mental Health Services Administration (US); 2014. (Treatment Improvement Protocol (TIP) Series, No. 57.) Chapter 3, Understanding the Impact of Trauma.HRSA Center for Integrated Health Solutions. Substance Abuse and Mental Health Services Administration (US). 2019. (clinical-practice/trauma-informed).The Adverse Childhood Experiences (ACE) Study. Am J Prev. Med. 1998;14(4):245–258.
Three Circuit Courts have now split with the Tax Court about whether the substance-over-form doctrine prohibits complex plans that route business income into Roth IRAs. The Ninth Circuit is expected to join the conversation soon.The IRA Income SchemeThe schemes at issue used DISCs or FSCs to avoid the annual limits on Roth IRA contributions. DISCs (domestic international sales corporations) and FSCs (foreign sales corporations) are tax-favored entities that are intended to encourage exports.Boiled down to their basics, here’s how the schemes worked:A group of related taxpayers owned a domestic corporation that had export income.The corporation allocated some of its export income to the DISC or FSC.The taxpayer’s Roth IRAs bought stock in the DISC or FSC.The DISC or FSC paid dividends on the stock to the IRAs.The Scheme’s Tax BenefitsThis complicated process yielded several tax benefits. Most importantly, it allowed a portion of the taxpayer’s business income to flow into the Roth IRA as dividend income from the DISC or FSC. As dividend income, it was not subject to the annual limit on direct Roth IRA contributions.In Notice 2004-8, the IRS identified these types of schemes as listed transactions that are subject to additional disclosure requirements.What is the Substance-Over-Form Doctrine?The IRS uses the substance-over-form doctrine to challenge the tax benefits of a transaction when its economic substance is inconsistent with its form.Imagine, for example, that a taxpayer structures a property transfer as a sale but, in economic reality, the transfer is a gift. The substance-over-form doctrine lets the IRS treat the transfer as a gift and deny any benefits associated with a sale, even if the transaction complies with all of the statutory requirements for a sale.Other Substance DoctrinesThe substance over form doctrine is related to and often intertwined with the:sham transaction,economic substance, andstep transaction doctrines.All of these “substance doctrines” are common-law theories of statutory interpretation that determine tax benefits based on practical economic realities rather than technical statutory compliance.Tax Court’s Substance-Over-Form AnalysisThe substance-over-form rift between the Tax Court and the Circuit Courts started with Summa Holdings, Inc., Dec. 60,335(M), TC Memo. 2015-119, which involved three related taxpayers and their C corporation. The individuals accumulated more than $3 million in their Roth IRAs by routing part of their corporation’s income through a DISC. Each step in the complex process complied with statutory requirements.Tax Court’s DecisionDespite their technical compliance with the Code, the Tax Court concluded that the transactionswere used for the purpose of shifting millions of dollars into Roth IRAs in violation of the statutory contributions limits. In this situation recharacterization under substance over form principles is appropriate.Accordingly, the IRS:basically ignored the DISC;imposed excise tax on the IRAs’ dividend income that exceeded the annual limit on direct Roth IRA contributions; anddenied the C corporation’s deductions for commissions it purportedly paid to the DISC.The individual taxpayers appealed the Tax Court’s decision to the First and Second Circuits. Their C corporation appealed to the Sixth Circuit. All three circuits reversed the Tax Court.Sixth Circuit’s Substance-Over-Form AnalysisThe Sixth Circuit was the first appeals court to issue an opinion, in Summa Holdings, Inc., 2017-1 USTC ¶50,155 (Summa II). The court accepted that the substance-over-form, economic substance and sham transaction doctrines are sometimes necessary to allow the IRS to look at economic realities rather than the labels used by taxpayers.However, these substance doctrines do not allow the IRS to block tax benefits that Congress intended to grant. Here, the Code allowed the taxpayers to do everything they did. They simply lowered their tax liability by complying with two different sets of statutes that were intended to lower tax liability. Allowing the IRS to deny tax benefits that the statutes intended to grant took the substance-over-form doctrine too far.Tax Court’s Substance-Over-Form ComebackAfter the Sixth Circuit decided Summa II, the Tax Court returned to the substance-over-form doctrine in C. Mazzei, Dec. 61,130, 150 TC No. 7. The issues in Mazzei were similar to the issues in Summa Holdings, except that the taxpayers used a foreign sales corporation (FSC) rather than a DISC.The taxpayers argued that the Sixth Circuit’s Summa II opinion was dispositive, but the Tax Court disagreed. First, the Sixth Circuit considered only the C corporation’s deduction for commissions it paid the DISC, but the Mazzei case concerned the excise tax on the individual taxpayers’ excess IRA contributions. In addition, although an FSC and a DISC both provided tax benefits to exports, they were governed by different sets of statutes.These differences were enough for a divided court to distinguish Mazzei from Summa II.Tax Court’s DecisionAfter dispensing with Summa II, the Tax Court acknowledged that FSCs were intended to provide tax savings. However, this fact did not preclude it from applying the substance-over-form doctrine to the taxpayers’ scheme.Rather, the FSC statutes provided particular benefits in narrow circumstances. For instance, in an apparent nod to Summa II, the court noted that the statutes allowed the taxpayers’ corporation to deduct the commissions it paid to the FSC.However, the FSC regime did not provide carte blanche for tax avoidance in general. Thus, the taxpayers’ transactions still had to have some substance. And there was no substance to the Roth IRAs’ purchase of the FSC stock. The IRAs:effectively paid nothing for the stock,put nothing at risk, andcould not have expected any benefits.Accordingly, the IRAs’ purported ownership of the FSC stock did not reflect the underlying intentions and expectations of the individuals who owned the IRAs. In addition, those individuals used their various entities to control every aspect of the transactions. As a result, they, rather than their IRAs, were the true owners of the FSC stock.Similar to its position in Summa Holdings, the IRS basically ignored the FSC. This meant that the dividends that the FSC purportedly paid to the IRAs were actually dividends that the domestic corporation paid to the taxpayers, who then contributed them to the IRAs. Since those contributions far exceeded the annual IRA contribution limits, the taxpayers were liable for the excise tax on excess contributions.First and Second Circuits Join Sixth Circuit’s Substance-Over Form ApproachAfter the Tax Court’s decision in Mazzei, the First and Second Circuits both weighed in on the appeals brought by the individual taxpayers in Summa Holdings. Like the Sixth Circuit in Summa II, they also rejected the application of the substance-over-form doctrine.In C.C. Benenson, 2018 USTC ¶50,519, the First Circuit concluded that the IRS could not use the substance-over-form doctrine to disallow the taxpayers’ tax benefits. Their transactions complied with statutes that were intended to confer tax benefits. The court also distinguished the Tax Court’s Mazzei opinion as narrowly focused on the peculiarities of the FSC.The Second Circuit agreed in J. Benenson, Jr., 2019-1 USTC ¶50,101. The court acknowledged that the step transaction doctrine might recharacterize one particular set of payments as excess IRA contributions. However, doing so would not affect the taxpayer’s final tax liability.Up Next: The Ninth CircuitThe taxpayers in Mazzei have appealed the Tax Court’s decision to the Ninth Circuit. That court could take the opportunity to weigh in on the underlying disagreement over the reach of the substance-over-form doctrine.However, given the particulars of the case, the court could also issue a fairly narrow opinion based on the FSC’s role in the transactions. The FSC provisions were repealed in 2000, so such a decision would have a much more limited impact.By Kelley Wolf, JD, LLMLogin to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.
Iowa has enacted legislation:clarifying that the IRC Sec. 199A deduction applies to IRC Sec. 199A(a) and 199A(g), retroactive to January 1, 2019;updating the bank franchise tax Internal Revenue Code conformity to the IRC of 1954, or the IRC of 1986 as amended and in effect on December 21, 2017, retroactive to January 1, 2019;repealing the franchise tax alternative minimum tax after 2020;clarifying the treatment of like-kind exchanges; andamending the school tuition organization tax credit, targeted jobs withholding credit, research activities tax credit, adoption tax credit, geothermal heat pump tax credit.Like-Kind ExchangesFor corporate and franchise tax purposes, the rules for nonrecognition of gain or loss from like-kind exchanges for the 2019 tax year are:those of IRC Sec. 1031 as amended up to March 24, 2018, for exchanges of real property held for productive use or investment; andthose of IRC Sec. 1031 as amended up to December 21, 2017, for exchanges of other than real property held for productive use or investment, with certain adjustments.The changes apply retroactive to January 1, 2019 and before 2020.H.F. 779, Laws 2019, effective July 1, 2019 and as notedLogin to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.