Wendi Kotzen

Wendi Kotzen

Ballard Spahr LLP

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OPA Makes It Easier for Tax-Exempt Owners of Real Property To Recertify Tax Exemptions

The Office of Property Assessment (OPA) has simplified the process for owners of tax-exempt real estate in Philadelphia to recertify that their properties are, in fact, tax-exempt. The OPA's original notices to property...more

3/25/2015 - Property Tax Recertification Tax Exempt

Pa. Department of Revenue Delivers Good News and Bad News Regarding New Realty Transfer Tax Provisions

The Pennsylvania Department of Revenue (DOR) recently issued Information Notice - Realty Transfer Tax 2014-01 (the Information Notice) delivering some good news and bad news about how the new law that became effective January...more

11/4/2014 - Department of Revenue Real Estate Holding Companies Real Estate Transfers Realty Transfer Taxes Transfer Taxes

IRS Proposes To Eliminate ‘Confusing’ 36-Month Non-Payment Testing Period for Cancellation of Debt

The Internal Revenue Service recently proposed very well-received regulations under Section 6050P of the Internal Revenue Code (the Code) that would eliminate the requirement for financial entities to treat debt as canceled...more

10/30/2014 - Banks Corporate Taxes Debt Dischargeable Debts Financial Institutions Income Taxes IRS U.S. Treasury

Supreme Court Rules That Severance Payments Are Subject to FICA Taxes

The U.S. Supreme Court has unanimously held that payments of supplemental unemployment benefits (SUB payments) are taxable wages subject to FICA tax withholding. The Court’s decision in United States v. Quality Stores, Inc.,...more

3/31/2014 - FICA Taxes IRS Quality Stores SCOTUS Severance Agreements

Pennsylvania To Expand Application of Bank Shares Tax to Out-of-State Banks

Pennsylvania Act 52 (Act 52), signed into law on July 9, 2013, expands the reach of the Pennsylvania bank shares tax and allows the Commonwealth to impose the bank shares tax on a bank with no offices or branches in...more

8/8/2013 - Bank Taxes Banks New Legislation

Significant Pennsylvania Tax Changes

The General Assembly made significant changes to a number of Pennsylvania taxes as part of the 2013-2014 budget process. These changes were enacted in Act 52, signed into law on July 9, 2013, and have various effective dates....more

7/17/2013 - Corporate Net Income Corporate Taxes New Legislation Tax Loopholes Tax Reform

Deadlines for Pennsylvania Real Property Tax Appeals

In view of current market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2014. ...more

7/8/2013 - Appeals Deadlines Property Tax

New Common Level Ratio Factor for Philadelphia May Mean Realty Transfer Tax Refunds

For straightforward real estate transactions involving a deed for consideration, the Pennsylvania realty transfer tax is based on the purchase price....more

1/16/2013 - Commercial Leases Property Tax Real Estate Transfers Tax Assessment Transfer Taxes

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