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The presumption is that the entity was supposed to withhold employee-owed payroll taxes or customer-owed sales taxes, and set those funds aside from the general funds of the entity, and not allow those funds to be spent for any purpose except payment of the trust-fund tax. Thus, in effect, failing to pay a trust-fund tax is considered the ...
Residence trusts in the United States are used to transfer a grantor's residence out of the grantor's estate at a low gift tax value. Once the trust is funded with the grantor's residence, the residence and any future appreciation of the residence are excluded from the grantor's estate, if the grantor survives the term of the trust, as explained below.
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Apr. 22—Kauai police today said they are searching for the suspect involved in a hit-and-run in Koloa last week that put a 72-year-old woman in the hospital with serious injuries. Police said at ...
Kauai Community College is the county's only institution of higher education. One of the ten branches of the University of Hawaiʻi system, it offers a range of 2-year degrees and is accredited by the Western Association of Schools and Colleges .
Authorities suspended the search for a tour helicopter pilot and one of his passengers after they crashed into the ocean off the Hawaiian island of Kauai last week. The U.S. Coast Guard and Kauai ...
Get unlimited access From as low as $12.95 /mo. Residents at an apartment complex in Kapaa, Kauai, are rallying to fight the state Department of Hawaiian Home Lands' proposed acquisition of their ...