Thomas Cotter

Thomas Cotter

Shumaker, Loop & Kendrick, LLP

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Latest Publications


Insights - Spring 2013

In This Issue: - Taxpayer Relief Act of 2012 - Tax Planning for the “New Normal” - HIPAA: Not Just for Health Care - ADA Requirements for Pools - Impact of Dodd-Frank Swap Regulations on Loan Documents -...more

6/4/2013 - ADA American Taxpayer Relief Act Dodd-Frank FDIC HIPAA Loan Documentation Successor Liability Swaps Tax Planning

Tax Planning for the “New Normal”

Effective January 1, 2013, the American Taxpayer Relief Act of 2012 (“ATRA”) was enacted into law, finally settling years of debate over the fate of the Bush era tax cuts. On the same day, the 3.8% Medicare Tax on net...more

5/29/2013 - 3.8% Medicare Tax American Taxpayer Relief Act C-Corporation Corporate Taxes Dividends IRS LLC Medicare Taxes S-Corporation Tax Planning

Banks Not Required to Capitalize OREO Costs

The Office of the Chief Counsel of the Internal Revenue Service has issued a Legal Memorandum (Number AM2013-001, dated March 1, 2013) (the “Memorandum”), which has important implications and represents a victory for lenders...more

3/11/2013 - Capitalized Cost Deed-in-Lieu of Foreclosure Foreclosure IRS Mortgages OREO Properties

Insights - Spring 2012

In This Issue: JOBS Act: Jumpstart Our Business Startups Act; Fracking: Ohio’s New Oil and Gas Boom; 2012 Estate Planning; American Airlines: Who’s Flying the Plane? Labor Law Update; S Corporations; Blow to Method...more

5/28/2012 - Accredited Investors Crowdfunding Dodd-Frank Emerging Growth Companies EPA FINRA Fracking JOBS Act SEC

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