Gerald Nowotny – Osborne & Osborne, PA

266 Lovely Street
Avon, CT 06001, United States

  • 860-404-9401
  • 860-490-9689

For Love or Charity – A Charitable Bailout Using Charitable Remainder Trusts for the Sale of a C Corporation

I have personally observed in my professional travels that many taxpayers are reluctant charitable donors. However, we you remind a business owner that they only have three choices when it comes to taxes (1) Pay yourself; (2)…more
| Commercial Law & Contracts, Finance & Banking, Taxation, Wills, Trusts, & Estate Planning

Swimming in the Deep End – The Surprising Utility of Pooled Income Funds for High Net Worth Tax Planning

Overview - The old cliché about Charity is that “Charity begins at home.” The federal government has always recognized the social benefit of providing tax incentives for individual and corporate taxpayers in order to…more
| Commercial Law & Contracts, Finance & Banking, Taxation, Wills, Trusts, & Estate Planning

San Juan – The New Havana?: Making the Move from Miami to Puerto Rico

I lived in Miami for about ten years during the time that I went to law school at the University Of Miami School of Law, i.e. the Harvard of the South! I also worked in Miami while I went to law school at night and have a good…more
| Commercial Law & Contracts, Finance & Banking, Taxation

Discriminatory Defined Benefit Plans: Finding Retirement Gold in the Least Likely of Places

We live in politically charged times. Congress seems unable to reach a consensus on anything, including where to have the annual congressional Christmas ball! Years of political crossfire over the Affordable Care Act have drawn…more
| Labor & Employment Law, Finance & Banking, Taxation

From Nuyorican to Puerto Rican - A Reverse Economic Pilgrimage to the Land of Los Padres!

The New York metropolitan area has always been the largest Puerto Rican community outside of Puerto Rico. Puerto Ricans have been coming to “Nueva York” since Puerto Rico was a Spanish colony. The heaviest migration of Puerto…more
| Finance & Banking, Taxation

Mi Casa es Su Casa! - Planning Considerations Non-Resident Aliens Purchasing a Home in America

Overview - In spite of our many problems as a nation, the quality of life and level of economic opportunity as well as the overall respect for the rule of law, places the United States in a very unique position when…more
| International Law & Trade, Real Estate - Residential, Taxation

I’ve Fallen and Can’t Get Up! - Planning Observation on How to Pay for Your Parents Nursing Home Care

Overview - If any of us could identify with any character from Greek mythology it would probably Sisyphus. A few might say it is Narcissus and a very few might be bold enough to say Zeus. The famous myth recounts the…more
| Finance & Banking, Health

Old Days – Remembering When Small Business Had Pension Plans

We lived in politically charged times. Congress seems unable to reach any consensus on anything including where to have the annual Congressional Christmas Ball! Years of political crossfire over the Affordable Care Act have…more
| Labor & Employment Law, Finance & Banking, Taxation

Blame It on the Bossa Nova! A One Note Samba for Inbound Real Estate in the U.S

As an undergraduate at West Point, I was a Spanish and Portuguese major. My Brazilian “thing” had already started a decade earlier as a ten year old growing up in the Panama Canal Zone seeing Pele play for his Brazilian team…more
| Finance & Banking, International Law & Trade, Real Estate - Residential, Taxation, Real Estate - Commercial

IC-DISCS- Exporting the American Dream and Capitalism for Love of Country and Tax Benefits

I always loved the old Coca Cola commercial sung to the catch jingle “It’s a Small World” demonstrating the appeal of Coca Cola to all people around the globe. I think the same can be said about the idea of having to pay a…more
| Commercial Law & Contracts, International Law & Trade, Taxation

Small Ball Obamacare - Healthcare Strategies for Small Business Owners Under Obamacare

The sports term “Small Ball” usually refers to the productive but unglamorous approach of winning games. In most sports, as spectators we live to see the “big play”, i.e. the long touchdown pass; the grand slam or the slam dunk…more
| Labor & Employment Law, Finance & Banking, Health, Taxation

Finding Love in All of the “Right” Places – Part 1: Deferred Compensation Opportunities within Captive Insurance Companies - Ownership within Roth IRAs and Roth 401(k)s

Overview - In my last article, I produced an overview of closely held insurance companies aka captive insurance companies and their excellent tax benefits for businesses. Separate and apart from the risk management…more
| Business Organizations, Insurance, Taxation

Held Captive! The Closely Held Insurance Company - An Integrated Tax and Risk Management Solution

Overview - Captive or closely held insurance companies have been around a long time, at least fifty or more years. For most of their existence, captive insurance companies lived in relative anonymity and were mostly in…more
| Finance & Banking, Insurance, Taxation

The Boricua Option – The Taxation of Incentive Stock Options (ISOs) as a Puerto Rican Resident - Another Good Reason to Move to La Isla del Encanto

Overview - Many professional living and working in Silicon Valley over the last twenty years have become very wealthy as a result of their participation in company stock options plans – qualified and non-qualified. While…more
| Labor & Employment Law, Finance & Banking, International Law & Trade, Science, Computers, & Technology, Taxation

Plan C for Your Plan B - Using Excepted Benefits to Maximize Cost Savings under Obamacare for Small Businesses: Non-Coordinated Excepted Benefits

Overview - The Godfather trilogy is one of my favorite movie series. My mother was Italian American with both parents from the Old Country. What is the connection between these Oscar winning films and Obamacare? Arguably…more
| Labor & Employment Law, Health
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Areas of Practice
  • Finance & Banking
  • Insurance
  • International Law & Trade
  • Securities Law
  • Taxation
  • Wills, Trusts, & Estate Planning
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