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Don’t Forget Your Charitable Contributions

The CARES Act made a number of well publicized revisions to the tax code, including as to the payment of employee wages and the deduction of interest and net operating losses. Perhaps lesser known are the revisions in the...more

Section 1202 - Qualified Small Business Stock

The tax code includes a number of provisions that benefit small businesses and small business owners. One of these provisions is contained in Section 1202 which provides for an exclusion of up to 100% of the gain realized on...more

Estate and Trust Planning Opportunity – The 65 Day Rule

It is not is too late to plan for 2018. Under Section 663(b) of the Code, the “65 Day Rule” provides an opportunity for estates and certain trusts to elect to treat distributions made within 65 days of year-end as if made on...more

A Change in the Tax Rules Relating to Foreign Credit Support of U.S. Debt

In the continuing stream of IRS guidance relating to the Tax Cuts and Jobs Act of 2017 (the “TJCA”), recent IRS guidance may impact not only a taxpayer’s tax situation, but ultimately the terms of a taxpayer’s credit...more

The New Partnership Audit Rules Are Coming, Have You Checked Your Operating Agreement?

At the end of 2015, the Bipartisan Budget Act of 2015, as amended (the “BBA”), was enacted into law, and will be effective for tax years beginning after 2017. Under the BBA, the rules relating to the audit of partnership tax...more

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