Related News & Posts

Tyler K. Gilliam

Big Changes in the Area of Conservation Easements Following Recent Tax Court Opinion

December 31, 2018

In Pine Mountain Preserve the Tax Court determined in a full-court opinion that the section 170 “perpetuity” requirement was not satisfied where an easement permits landowners to move the location of future structures within the conservation area. Pine Mountain Preserve, LLLP v. Commissioner of Internal Revenue, 151 T.C. 14 (2018).

Tyler Gilliam Graduates from Leadership Discovery

December 20, 2018

Tyler Gilliam, an associate at Haynsworth Sinkler Boyd, recently graduated from Charleston Metro Chamber of Commerce’s Leadership Discovery.

Can a Member of a South Carolina Limited Liability Company be an Employee of that Company?

September 18, 2018

In Morin v. Innegrity, LLC, the South Carolina Court of Appeals permitted a member of an LLC that was performing services for the LLC to recover unpaid wages under the South Carolina Payment of Wages Act (SCPWA or the Act). Though the parties did not raise the issue, the case presented an interesting question about whether the protections of the Act extend to service members of an LLC.  (Note that in the ensuing discussion “LLC” is used interchangeably with “partnership” and “member” with “partner.”) 

The IRS determines that Chefs - but not Instagram Celebrities - get a 20% Deduction Under 199A

August 14, 2018

The Tax Cuts and Jobs Act of 2017 (TCJA) provides a pass-through deduction that can reduce the top rate for eligible taxpayers from 37 to 29.6 percent. That deduction, however, is limited (subject to certain income threshold exceptions) to individuals that operate a “qualified trade or business.” A “qualified trade or business” as defined in section 199A is a business other than a “specified service trade or business” (SSTB).

Tyler Gilliam Joins Haynsworth Sinkler Boyd

July 06, 2018

Haynsworth Sinkler Boyd is pleased to announce Tyler K. Gilliam has joined the firm and will be based in our Charleston office.

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