Louis Vlahos

Louis Vlahos

Rivkin Radler LLP

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The Family Business – Compensating Family-Employees

Hope you had a good Thanksgiving Holiday. Some of us probably feel we ate or drank either too much or not enough, watched too much or not enough football, or spent too much time discussing politics and the state of the...more

11/29/2023  /  Business Income , C-Corporation , Consultants , Deferred Compensation , Directors , Employee Benefits , Family Businesses , Family Members , IRS , Marketing , Personal Liability , Rental Property , Residential Property Owners , Restructuring , Retirement Plan , S-Corporation , Sole Proprietorship , Tax Court , Tax Deductions , Tax Rates

This Thanksgiving, Give Thanks for Taxes . . . or Not

Thanksgiving has been a national holiday in the U.S. since 1870. During most of that period, at least until recently, it has also been a unifying force as immigrants to this country, eager to be assimilated to American...more

11/22/2023  /  Black Friday , Debt , Federal Taxes , Holidays , Immigrants , Income Taxes , Redistribution , State of the Union , Stock Markets , Tax Revenues , Thanksgiving

In NYC, Cannabis Business Expenses Now Deductible

New York Governor Kathy Hochul signed a bill on Friday, November 20, 2023, that allows New York City cannabis businesses to deduct business expenses paid or incurred in carrying on such business for purposes of determining...more

11/21/2023  /  Business Expenses , Business Taxes , Cannabis-Related Businesses (CRBs) , Controlled Substances Act , Internal Revenue Code (IRC) , Marijuana Related Businesses , New Legislation , New York , Schedule I Drugs , Tax Deductions , Tax Liability

N.Y. Sales Tax – Responsible Person Liability

NY Needs the Revenue- A couple of weeks ago, the Tax Foundation released its latest “State Business Tax Climate Index,” which assesses a state’s tax system and compares it to that of other states. New York seems to be a...more

11/15/2023  /  Audits , Conciliation , Investors , Limited Liability Company (LLC) , Managing Members , New York , OCC , Penalties , Personal Liability , Responsible Person Liability , Sales Tax , State Taxes , Tax Liability , Tax Revenues

Activities Contrary to Public Policy – Revoking the Tax Exempt Status of Universities

It appears that many of the country’s colleges and universities believe they have not already contributed enough to the decline of American education and to the erosion of our society, generally. These institutions of...more

11/9/2023  /  Activist , Annuities , Bad Actors , Business Income , Colleges , Dividends , Donors , Endowment Funds , Executive Compensation , Exempt Organizations , Federal Funding , Hate Speech , Income Taxes , Internal Revenue Code (IRC) , IRS , Non-Taxable Income , Operational Requirements , Public Charities , Public Policy , Rent , Royalties , Student Loans , Students , Tax Benefits , Tax Deductions , Tax Exemptions , Tuition , Universities

Disclaiming to Save Taxes

It’s not enough for the founder of a closely held business to have successfully established the business. The business has to grow, not only to increase profits, but also to make it more competitive and to diversify its...more

11/6/2023  /  Bypass Trusts , Closely Held Businesses , Disclaimers , Estate Planning , Estate Tax , Executors , Fair Market Value , Family Businesses , Gift Tax , Irrevocable Trusts , IRS , Marital Trusts , Personal Liability , QTIP Trusts , Surviving Spouse , Tax Liability , Taxation , Transfer Taxes , Trustees , Trusts

Hospitals and Community Benefit: Senators See a Shortfall

For many weeks, we’ve been hearing about the IRS’s plans to use the funding provided under the Inflation Reduction Act[i] to increase and expand its compliance and enforcement efforts with respect to the wealthy, high-income...more

10/27/2023  /  Affordable Care Act , Charitable Donations , Charitable Organizations , Excise Tax , Hospitals , Income Taxes , Inflation Reduction Act (IRA) , IRS , Medicaid , Reporting Requirements , Tax Deductions , Tax Exemptions

Debtor Corp’s S Election: “Property” in Bankruptcy?

Uncertain Future- The Congressional Budget Office (“CBO”) recently released some data for the federal government’s 2023 fiscal year. According to the CBO, the federal budget deficit for the year was $1.7 trillion, or...more

10/23/2023  /  Allocation of Funds , Bankruptcy Code , Bankruptcy Court , C-Corporation , Chapter 11 , Commercial Bankruptcy , Congressional Budget Office , Debtors , Double Taxation , Federal Debt Collection , Interest Rates , Lenders , Net Operating Losses , Price Inflation , Pro Rata Allocation Rule , S-Corporation , Sale of Assets , Shareholders , Tax Liability , Taxable Income , Unsecured Debt

Supreme Court to Decide: No Realization Means No Moore Income Tax?

Many of you, perhaps most, may have read about a case that will be heard by the U.S. Supreme Court during its current term. The case, Moore v. United States, comes out of the Ninth Circuit Court of Appeals. The Supreme Court...more

10/13/2023  /  Amicus Briefs , Apportionment , Certiorari , Controlled Foreign Corporations , Duties , Equitable Distribution , Foreign Corporations , Foreign Investment , Foreign Partner , Income Taxes , Internal Revenue Code (IRC) , Net Investment Income , Pass-Through Entities , Reinvestment Funds , SCOTUS , Shareholders , Sixteenth Amendment , Subpart F , Tax Cuts and Jobs Act , Taxation , Ways and Means Committee

The Trust Fund Penalty – Times May be Tough, But Don’t “Borrow” from Withheld Taxes

It’s wonderful to be part of a successful business, especially in a strong economy. The owners are probably enjoying a more than just decent return on their investment and, in most cases, are getting along well enough. The...more

10/6/2023  /  Business Expenses , Business Ownership , Corporate Officers , Directors , Economic Downturn , FICA Taxes , Internal Revenue Code (IRC) , IRS , Medicare , Payroll Taxes , Recovery Plans , Responsible Party , Social Security , Summary Judgment , Tax Debt , Trust Fund Recovery Penalty (TFRP) , Trust Funds , Wages , Willful Violations , Withholding Tax

Open Transaction Treatment for The Liquidation of a Partner’s Interest

Another Mess- Congress has only a few days to avert a “shutdown” of the federal government. It’s not looking good in the House, as Speaker McCarthy has struggled to bring certain members of the majority into line, while...more

9/29/2023  /  Business Assets , Capital Assets , Distribution Rules , Government Shutdown , Inflation Reduction Act (IRA) , Internal Revenue Code (IRC) , IRS , Liquidation , Partnership Interests , Partnerships , Reporting Requirements , Retirement , Speaker of the House

ESBTs and the Carryover of S Corporation Losses

Since 1995 to the present, the LLC has emerged as the entity of choice for the vast majority of entrepreneurs. This form of business entity owes its success to the flexibility and to the tax benefits that it affords its...more

9/22/2023  /  Beneficiaries , C-Corporation , Capital Gains , Entrepreneurs , Federal Taxes , Limited Liability Company (LLC) , Net Operating Losses , Reasonable Compensation , S-Corporation , Shareholders , Small Business , Tax Liability , Trusts

Self-Employment Tax and the Limited Partner – Substance Over Form, or Something Else?

Last week, the IRS announced “the start of a sweeping, historic effort to restore fairness in tax compliance by shifting more attention onto high-income earners, partnerships, large corporations and promoters abusing the...more

9/14/2023  /  Artificial Intelligence , Balance Sheets , Compliance , Highly Compensated Employees , Inflation Reduction Act (IRA) , IRS , Limited Partnerships , S-Corporation , Self Employed , Self-Employment Tax , Tax Court , Tax Debt , Tax Evasion , Tax Liability , Taxable Income , Wealth Tax

Withholding Taxes: Deferred Comp and Services Overseas

Approaching Year End- Which holiday do you dread the most? For me, it has always been, and likely will always be, Labor Day. Of course, with each passing year, anything that I describe as “always” is less meaningful than...more

9/7/2023  /  Acquisitions , CFC , Controlled Foreign Corporations , Equity , FICA Taxes , Grantee , Income Taxes , Internal Revenue Code (IRC) , Medicare , Qualified Restricted Stock Units (RSUs) , Remuneration , Selling a Business , Social Security , Stocks , Taxable Income , Taxation , Vesting , Wages , Withholding Tax

Tax Compliance: Self-Assessment, Transparency, and Enforcement

NY’s Almost There- Back in June of this year, New York’s legislature passed a bill that, if enacted, would create the first state-level public database with information regarding the ownership of limited liability...more

8/24/2023  /  Beneficial Owner , Business Entities , Business Ownership , Civil Liberties , Corporate Transparency Act , Department of Justice (DOJ) , Disclosure Requirements , FinCEN , IRS , Limited Liability Company (LLC) , New York , Privacy Act of 1974 , Tax Audits , Tax Fraud , Tax Liability , Tax Reform , Transparency , US State Departments , Whistleblowers

Sale of Mortgaged Property – Amount Realized or COD Income

Do you feel as challenged as I do when someone asks you to explain the term “Bidenomics”? I know that it is predicated upon the imposition of higher taxes on businesses and their owners, which have not yet materialized....more

8/17/2023  /  Business Ownership , Buyers , Cancellation of Debt (COD) , Capital Gains , China , Debt , Fair Market Value , Federal Budget , Federal Taxes , Income Taxes , Insolvency , IRS , Limited Liability Company (LLC) , Recessions , S-Corporation , Startups , Tax Court , Third-Party

Transferee Liability for Estate Tax: The Downside of Being a Beneficiary

Death of a Parent- In the context of a family-owned business, it is often the case that the matriarch or patriarch of the family is also the chief executive of the business. They may have founded the business, or they may...more

8/11/2023  /  Closely Held Businesses , Estate Planning , Estate Tax , Family Businesses , Heirs , Insolvency , Internal Revenue Code (IRC) , IRS , Spouses , Surviving Spouse , Tax Court , Tax Liability , Tax Liens , Tax Returns , Transfer Taxes , Trusts

Should Closely Held Businesses Be Charitable?

Faulty Framework? The question posed above is not intended to be rhetorical. Rather, it is one that the owners of a closely held business should consider thoroughly before transferring or committing any business assets to...more

8/4/2023  /  Charitable Donations , Charitable Organizations , Charitable Trusts , Closely Held Businesses , Fair Market Value , Family Businesses , For-Profit Corporations , IRS , Nonprofits , Public Charities , S-Corporation , Tax Court , Tax Deductions

Partnership Losses But No Outside Basis? Too Bad

Losses Weren’t Always Bad- Most tax advisers are aware that, prior to the Tax Reform Act of 1986 (the “TRA”),[i] the Code placed few limitations on the ability of an individual taxpayer to use deductions from a particular...more

7/27/2023  /  Business Losses , Capital Contributions , Deficit Reduction , IRS , Limited Liability Company (LLC) , Membership Interest , Net Operating Losses , Non-Recourse Loans , Partnership Interests , Partnerships , Passive Losses , Promissory Notes , Tax Court , Tax Cuts and Jobs Act , Tax Deductions , Tax Losses , Tax Planning , Tax Reform

Debt or Equity? The Never-Ending Question For Closely Held Businesses

What Was Intended? Transactions between commonly controlled, closely held businesses are often conducted in an informal manner. This is unfortunate because, in the absence of documentation, it is sometimes difficult to...more

7/20/2023  /  Bad Debt , Capital Assets , Capital Contributions , Closely Held Businesses , Creditors , Debt , Debtor-Creditor , Deductions , Equitable Contribution , Equity , Fair Market Value , Fund Transfers , Investment , IRS , Loans , Ownership Interest , Real Estate Development , S-Corporation , Secured Debt , Tax Court , Tax Liability , Tax Returns

Enough Already – Eliminate Downward Attribution and Accidental CFCs

It’s Complicated- The Code includes a number of complex rules that are aimed at those overseas business and investment activities of U.S. taxpayers that Congress has determined may result in the improper deferral or...more

7/11/2023  /  CARES Act , Controlled Foreign Corporations , Foreign Corporations , Foreign Earned Income , Foreign Investment , Foreign Ownership , Foreign Tax , Income Taxes , Internal Revenue Code (IRC) , IRS , Parent Corporation , Senate Finance Committee , Stock Ownership , Subpart F , Tax Cuts and Jobs Act , Tax Deferral

Thomas Paine and Today’s Tax Debates

Earlier this week, the United States celebrated the 247th anniversary of its declaration of independence from the United Kingdom of Great Britain, though the latter did not formally recognize the independence of its thirteen...more

7/7/2023  /  Activist , Government Agencies , IRS , Tax Reform , Taxation

Pre-Consolidation Conversions in the Accounting World – Tax Considerations

Another Change- Last week BDO confirmed that it was going to convert from an entity organized as a limited liability partnership under state law to one organized as a corporation. With that, BDO became the latest in a...more

6/29/2023  /  Attestation Requirements , Audits , Business Income , Business Profits , Business Taxes , C-Corporation , Corporate Conversions , Corporate Taxes , CPAs , Distribution Rules , Dividends , Earnings Tax , Employment Tax , Federal Taxes , Industry Consolidation , Limited Liability Company (LLC) , Mergers , Partnerships , Pass-Through Entities , Reorganizations , Restructuring , Shareholders , State Taxes

Some Observations On Recent Conversions of Partnerships to “C” Corporations

Decisions- It is often the case that the optimal form of legal entity through which a business should operate, at least for income tax purposes, will depend in part upon the stage of its life cycle in which the business...more

6/20/2023  /  Acquisitions , C-Corporation , Federal Taxes , Investors , Limited Liability Company (LLC) , Liquidation , Partnerships , Pass-Through Entities , Reinvestment Funds , Shareholders , State Taxes , Tax-Free Transfers , Taxable Income

Corporate-Owned Life Insurance, a Redemption, and The Value of a Decedent’s Stock

Estate Tax – It’s a Killer- One of the reasons often given for eliminating the estate tax is the substantial economic burden it places upon the estate of a deceased business owner and upon the business itself. Specifically,...more

6/16/2023  /  Acceleration , Adjusted Gross Income , Business Assets , Business Ownership , Closely Held Businesses , Deceased , Decedent Protection , Estate Tax , Fair Market Value , Gift Tax , Installment Agreements , Irrevocable Life Insurance Trusts , IRS , Life Insurance , Redemption Agreement , Stock Ownership , Stock Purchase Agreement , Tax Liability , Testamentary Transfers
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JD Supra Privacy Policy

Updated: Dec 28, 2021:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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California Privacy Rights

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

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