Analysis

Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate Tax alert

Ohio Supreme Court holds that SERP is exempt from Cleveland taxation

On September 26, 2017, the Ohio Supreme Court held in MacDonald v. Cleveland Income Tax Board Of Review that amounts paid to a retired employee under a supplemental executive retirement plan (SERP), a nonqualified deferred compensation plan, were not subject to municipal income tax because such amounts qualified for the “pension” exemption under Cleveland Codified Ordinances § 191.0901(d).

2017 Multistate Tax alerts

 

2016 Multistate Tax alerts

Find out what you missed in 2016. Explore our archive.

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2015 Multistate Tax alerts

Find out what you missed in 2015. Explore our archive.

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2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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