Posted by Jason Loden The IRS has long held the position that an individual partner in a partnership may not also be an employee of such partnership for tax purposes. The IRS’s position had previously been unclear as to whether an individual partner in a partnership could also be an employee of a disregarded entity owned by such partnership. The IRS has now issued temporary regulations to address this situation. We have prepared a client alert that discusses the new temporary regulations and their implications for taxpayers. If you have any questions about the new temporary regulations and how they may affect your plans, please contact the T&K tax attorney with whom you regularly work or any of the T&K tax attorneys listed in the client alert.