Cynthia Boyle Lande

COVID-19 – Additional Employer Funding Sources

Many businesses are asking questions about new SBA loans available under the Paycheck Protection Program (PPP). Oftentimes businesses are not aware of other new resources available in the form of refundable advance tax credits — reimbursing the cost of employee wages paid in connection with COVID-19. In many cases, the credits available can exceed... Read More

Guidance on Tax Payments Following COVID-19 Outbreak

UPDATE: 4/10/2020 Yesterday, the IRS announced it is expanding the scope of what returns and taxes are now due July 15, 2020 (similar to previous announcements below). The new deadline more broadly applies to taxpayers with a filing or payment deadline on or after April 15 and before July 15, whether that is an original or extended due date. Most... Read More

Recent Changes to Sales and Use Taxes - What is the New Rule and Its Impact?

During the last legislative session, the Iowa Legislature passed and Governor Branstad signed House File 2433 into law. HF 2433 addressed a number of tax-related issues, including certain rules regarding sales tax exemptions for manufacturers. One of these changes may impact how contractors collect and pay sales tax on large manufacturing facility... Read More

Updates in the Affordable Care Act

Cynthia Boyle Lande, an attorney at BrownWinick, was quoted in an article titled, "Updates in the Affordable Care Act," in the April 2016 edition of BUILD Des Moines online magazine. Read More

IRS Issues Final Regulations on Reducing or Suspending 401(k) Safe Harbor Contributions

On November 15, 2013, the IRS issued final Regulations covering the reduction or suspension of 401(k) safe harbor contributions. These Regulations build on other final Regulations issued in 2004 and proposed Regulations issued in 2009. The new Regulations describe the steps that employers must follow to amend a 401(k) to eliminate employer safe... Read More