Digital assets encompass a broad range of electronic files, images, accounts, and information. Some have limited monetary value, but they may require preservation because of sentimental value to family members or loved ones. Conversely, these assets might also require protection from disclosure...

The quest for security entails agency relationships, whether protecting ourselves from the rogues and vandals of the Internet, or protecting our personal information in the hands of commercial actors. Firms that provide the technology to provide network security generally do so without...

Casino gambling has expanded rapidly in the United States. Where allowed, it is a highly regulated activity accessible only by adults. Regulation addresses concerns about crime, money laundering, and tax enforcement, in addition to concerns about under-age participation. State and local taxes on...

This continuing education program covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and advisors...

This article outlines the foundations of health-related accounts and arrangements, including tax and economic considerations affecting their role in various designs for health insurance coverage. It explores the impact of the Affordable Care Act (ACA) and related administrative guidance...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of items likely to interest practitioners and advisors within a broad range of professional practices and is not intended to...

This outline covers significant developments in federal income taxation along with related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and...

This article provides an analysis and critique of tax penalties affecting employers and individuals in the Affordable Care Act. After an overview of the Act and its intended role in addressing problems in the health insurance system, the article turns to examine the employer and individual...

A private ordering regime has developed within the payment card industry to define appropriate security practices and to monitor compliance by network participants. Market demands for trustworthy systems upon which consumers and merchants could rely provide incentives for security, which the...