William Kastin

William Kastin

Snell & Wilmer

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Latest Publications


Canadians Who Invested in U.S. LLPs and LLLPs Need to Rethink Their Choice of Entity

Historically, Canadian investors in U.S. partnerships benefitted from an extremely efficient income tax structure – i.e., a single level of tax, credit against Canadian taxes for taxes paid in the U.S., and an ability to...more

9/12/2016 - Business Entities Canada CRA Foreign Tax Credits Investment Limited Liability Companies Limited Partnerships LLC Partnerships Tax Liability Tax Returns

Incorporating a Partnership to Take Advantage of the Qualified Small Business Stock Rules (Update)

This is an update to a 2013 Legal Alert by Bahar Schippel and Bill Kastin titled: Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013. Among the tax breaks included under the...more

3/28/2016 - Alternative Minimum Tax C-Corporation Capital Gains Partnerships Protecting Americans from Tax Hikes (PATH) Act Qualified Small Business Stock

Identity Theft Protection Services – Federal Income Tax Treatment

I. Executive Summary - The Treasury Department and the IRS are sensitive to the data security problems facing organizations, their employees and their customers and, as a result, have provided some welcomed...more

3/16/2016 - Data Breach Data Security IRS Personally Identifiable Information U.S. Treasury

Federal Agencies Issue Guidance to Business Owners: A Forecast of Enforcement Trends

Over the past few months both the IRS and the Department of Labor (DOL) have separately issued guidance emphasizing the importance of proper worker classification and some of the more common employment tax-related issues...more

12/21/2015 - Employer Liability Issues Employment Tax Fringe Benefits IRS Misclassification

Global Connection - June 2015

The latest edition of Global Connection offers insight into a potential money laundering crackdown in the real estate sector, information on the Federal Trade Commission’s approach to data breach investigations and a legal...more

6/19/2015 - Corporate Taxes Data Breach Filing Requirements FinCEN Foreign Affiliates Form BE-10 FTC Money Laundering Real Estate Market

New Requirement to File BE-10: Benchmark Survey of U.S. Direct Investment Abroad

Any U.S. person with a foreign affiliate is required to file the 2014 Form BE-10, Benchmark Survey of U.S. Direct Investment Abroad by June 30, 2015 or face civil penalties between $2,500 and $25,000. Further, a willful...more

6/6/2015 - Benchmarks Civil Monetary Penalty Compliance Criminal Penalties Filing Requirements Foreign Affiliates Foreign Direct Investment Foreign Investment Form BE-10 Internal Revenue Code (IRC) Popular Real Estate Investments

For-Profit Hospitals and Management Companies May Enjoy New Tax Benefits

The IRS recently issued a private letter ruling which allowed a for-profit medical group (e.g., a hospital) to benefit from losses sustained by its wholly owned physician medical group – and allowed this to occur in a state...more


IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined Procedures

On June 18, 2014, the IRS made significant changes to the procedures pursuant to which U.S. Persons can disclose any failure to timely file a Report of Foreign Bank and Financial Accounts (FBAR), and/or an international...more

6/25/2014 - FBAR IRS OVDP Standards & Procedures

The Portfolio Interest Exemption: A Pretty Good Thing

You know what’s better than earning portfolio interest? Nothing. OK, that may be an overstatement. But for non-U.S. lenders looking to earn a return on their U.S.-based investments, with respect to paying U.S. taxes, that’s...more

12/4/2013 - Exemptions Income Taxes Interest Rates Investment Portfolios

Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013

If you own a small business, it may be easier to raise money in 2013. This is because, among the favorable tax breaks included under the American Taxpayer Relief Act (the “2012 Act”), there is a temporary extension of the...more

2/11/2013 - Alternative Minimum Tax American Taxpayer Relief Act C-Corporation Capital Gains Income Taxes Qualified Small Business Stock

Doing Business In Arizona - A Legal Guide

Contents: Part I: A Brief Factual Look at Arizona: - Population and Job Growth - Personal Income - Exports - Leading Industries - Location - Business Costs - Labor Force - Education -...more

1/5/2013 - Business Ownership

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