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Article
February 19, 2020
Additional Reporting Requirements for Form 1065 Schedule K-1 are here!
  • Alternative Investments
  • Tax
February 19, 2020
Additional Reporting Requirements for Form 1065 Schedule K-1 are here!

As a new tax filing season begins, it brings with it an updated Form 1065 and related Schedule K-1. As a result of the 2017 Tax Cuts and Jobs Act, the IRS has issued notices and changes to the Partnership Schedule K-1, including the reporting of tax basis capital.

  • Alternative Investments
  • Tax
Article
February 14, 2020
Post Tax Reform Rules for Deducting Business Travel, Job Relocation, Meals and Entertainment: What can I Expense?
  • Tax
February 14, 2020
Post Tax Reform Rules for Deducting Business Travel, Job Relocation, Meals and Entertainment: What can I Expense?

The Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the entertainment deduction but kept the deduction for travel expenses generally intact.

  • Tax
Article
February 13, 2020
Time to Check Your Withholdings – IRS Updates Form W-4
  • Tax
February 13, 2020
Time to Check Your Withholdings – IRS Updates Form W-4

After more than 30 years, the IRS has redesigned and updated Form W-4 to more accurately calculate employee tax withholdings in light of the changes enacted by the Tax Cuts and Jobs Act of 2017.

  • Tax
Article
January 31, 2020
179D and 45L Green Building Tax Incentives Extended
  • Real Estate
  • Advisory
January 31, 2020
179D and 45L Green Building Tax Incentives Extended

The $1.4 trillion federal spending bill signed into law in December 2019 included several tax extenders that had expired at the end of 2017. Section 179D provides energy efficiency tax deductions for commercial buildings and government buildings, and Section 45L applies energy tax credits for residential and multifamily homes. Many professionals in the construction and real estate sectors believe that the renewal of these tax incentives will provide a boost to green building projects.

  • Real Estate
  • Advisory
Article
January 27, 2020
New York Introduces Bill for a 5% Gross Receipts Tax
  • Tax
January 27, 2020
New York Introduces Bill for a 5% Gross Receipts Tax

The New York General Assembly introduced A. 9122 which would impose an additional 5% tax on the gross income of every corporation which derives income from the data individuals of this state share with such corporations.

  • Tax
Article
January 24, 2020
How has the 2017 Tax Cuts and Jobs Act Affected Alimony?
  • Tax
January 24, 2020
How has the 2017 Tax Cuts and Jobs Act Affected Alimony?

Among the many significant changes to corporate and individual tax brought about by the Tax Cuts and Jobs Act of 2017, some of the greatest impacts affect individuals involved in a divorce, particularly with respect to the tax treatment of alimony.

  • Tax
Article
January 06, 2020
TCJA: What Changed for Tax-Exempt Organizations
  • Tax
January 06, 2020
TCJA: What Changed for Tax-Exempt Organizations

Summary of which laws changed for tax-exempt organizations and the updates available

  • Tax
Article
January 03, 2020
Texas Adopts a $500,000 Receipts Threshold for Franchise Tax
  • Tax
January 03, 2020
Texas Adopts a $500,000 Receipts Threshold for Franchise Tax

On December 20, 2019, the Texas Comptroller of Public Accounts adopted amendments to the current nexus standards for the Texas franchise tax.

  • Tax
Article
January 01, 2020
How Changes to New York State Transfer Taxes Impact New York City
  • Real Estate
  • Tax
January 01, 2020
How Changes to New York State Transfer Taxes Impact New York City

While the number of people purchasing homes in New York at levels directly burdened by the law changes are relatively few, the impact of the higher rates do have broader implications.

  • Real Estate
  • Tax
Article
December 23, 2019
Reporting Requirements for International Transactions and Business Relations Outside the U.S.
  • Tax
December 23, 2019
Reporting Requirements for International Transactions and Business Relations Outside the U.S.

The U.S. has always provided flexibility to its residents to operate business activities and enter into business transactions with foreigners outside the country’s borders.

  • Tax
Article
December 23, 2019
How was Real Estate Affected by the Tax Cuts And Jobs Act?
  • Real Estate
  • Tax
December 23, 2019
How was Real Estate Affected by the Tax Cuts And Jobs Act?

The most common form of ownership of real estate is as a pass-through entity, typically a Limited Liability Company (LLC) or  a  Limited Partnership (LP). The Tax  Cuts  and Jobs Act ("TCJA") created the widely discussed Internal Revenue Code Section 199A, Qualified Business Income Deduction.

  • Real Estate
  • Tax
Article
December 19, 2019
The “New” Tax Law: Construction Contractor Edition
  • Construction
  • Tax
December 19, 2019
The “New” Tax Law: Construction Contractor Edition

After the Tax Cuts and Jobs Act (TCJA) was signed in 2017, accounting professionals inched forward without much clarity. Proposed regulations and IRS guidance slowly trickled in, in a manner similar to constructing a building.

  • Construction
  • Tax
Article
December 16, 2019
Understanding the Importance of Nursing Home Resident Trust Accounts
  • Healthcare
  • Advisory
December 16, 2019
Understanding the Importance of Nursing Home Resident Trust Accounts

Over the years, resident funds accounts are one of the most commonly audited events that occur in the provider community. So common that we feel it’s important to review the key facts and practices relating to Resident Funds Accounts.

  • Healthcare
  • Advisory
Article
December 16, 2019
Overview of Common Valuation Methodologies
  • Tax
December 16, 2019
Overview of Common Valuation Methodologies

In the world of business valuation, understanding the results of a valuation report can also be a challenge for many individuals. This blog summarizes each of the general valuation approaches as well as the most common valuation methodologies associated with each approach used specifically in business valuation.

  • Tax
Article
December 15, 2019
Common Flaws in ESOP Valuations
  • Valuation
December 15, 2019
Common Flaws in ESOP Valuations

With the ever-increasing scrutiny of the Department of Labor, the Internal Revenue Service, and the Employee Benefits Security Administration, valuations of employee stock ownership plans are best performed by a specialized valuation advisor.

  • Valuation