Steven Saraisky

Steven Saraisky

Cole Schotz

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Significant Revisions to the IRS Offshore Voluntary Disclosure Program

The existing OVDP has been in place since March 2009. The program allows a taxpayer to voluntarily come into compliance with US tax reporting obligations and pay a reduced civil penalty rather than facing either greater...more

7/1/2014 - Compliance FBAR IRS OVDP Reporting Requirements

Important Changes to New York Estate and Gift Tax Laws

Estate tax exemption increase. Effective April 1, 2014, the New York State estate tax exemption increased to $2,062,500 for New York residents dying between April 1, 2014 and April 1, 2015 and will increase to $3,125,000 on...more

5/12/2014 - Estate Planning Estate Tax Gift Tax Tax Exemptions

Estate/Gift Tax and Residency Update – New York

There have been important new developments for New York taxpayers over the past two months, some of which may require your immediate attention. ...more

3/10/2014 - Estate Planning Estate Tax Gift Tax Residency Status

Who is a Large Employer Under Obamacare?

Among other things, the Patient Protection and Affordable Care Act (the “Act”), commonly referred to as Obamacare, requires “large employers” to provide qualified health coverage for all of their full-time employees, or pay...more

5/10/2013 - Affordable Care Act Closely Held Businesses Common Ownership Full-Time Employees Healthcare Pay or Play Qualified Health Plans Subsidiaries

After the Fiscal Cliff — A Summary of the New Federal Gift and Estate Tax Law

Congress took the fiscal cliff negotiations over the brink but was finally able to reach a deal resulting in the American Taxpayer Relief Act of 2012 (“2012 Act”). The 2012 Act makes the estate and gift tax laws “permanent,”...more

1/11/2013 - American Taxpayer Relief Act Estate Tax Fiscal Cliff Gift-Tax Exemption Grantor Retained Annuity Trust Portability Tax Rates

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