Innovation, much of it facilitated by technology, has helped advisors desiring to work with small businesses in the retirement plan space, but it has been a long road.

California's state-mandated auto-IRA program charges participants almost 1% in fees, opening up an opportunity for tech-enabled advisors.

The states of New York, Connecticut and New Jersey filed a lawsuit over the $10,000 cap on taxpayers' ability to deduct their state and local taxes.

He wrote a pivotal opinion on the ability of states to impose income tax.

"This is pretty much first-generation wealth."

Tax Court finds both that a bookkeeping error caused delay and that the petitioner was entitled to a hardship waiver.

Pay attention to where it counts.