Louis Vlahos

Louis Vlahos

Rivkin Radler LLP

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Will New York Be Looking At Your Federal Tax Return? Probably

State Finances- Much has been written over the last few weeks about the unprecedented financial cushion that many states have accumulated thanks to federal support prompted by the pandemic and larger-than-expected tax...more

5/24/2022  /  Adjusted Gross Income , ALJ , Audits , Federal Aid , IRS , Limited Liability Company (LLC) , New York , State Budgets , State Taxes , Tax Appeals , Tax Liability , Tax Returns , Tax Revenues , Taxable Income

Selling Your Business? Take the Money But Defer the Tax?

Sale of the Business- Imagine Client has just received an attractive, all cash offer for the sale of their business; there is no financing contingency. The buyer has proposed a cash-free and debt-free deal....more

5/17/2022  /  Balloon Payments , Borrowers , Cash Transactions , Debt , Fair Market Value , Income Taxes , Installment Agreements , Lenders , Promissory Notes , Secured Debt , Selling a Business , Tax Deferral , Tax Liability , Tax Returns , Trusts

Shareholder Beware: Personal Liability for N.Y. Sales Tax

Limited Liability? Many individual taxpayers who invest in a closely held business, including one organized as a corporation, fail to appreciate there are circumstances in which they may be held personally liable by a...more

5/10/2022  /  Audits , Closely Held Businesses , Corporate Taxes , Duty to Act , Financial Transaction Tax , Income Taxes , Information Document Requests , New York , Personal Liability , Sales Tax , Shareholders , Tax Appeals

Unreasonable Compensation As Constructive Dividend, Redux

An often-explored theme of this blog is the frequency with which similarly situated owners of similarly situated closely held business, facing a similar set of economic circumstances, and presented with a similar set of...more

5/3/2022  /  Appellate Courts , B Corporation , C-Corporation , Closely Held Businesses , Compensation , Dividends , Entrepreneurs , Management Fees , Reasonable Compensation , Shareholders , Stocks , Tax Court , Tax Deductions , Written Agreements

Current Partnership Distributions: When Do You Figure Your Basis?

Withdrawing Value- In general, the owners of a closely held business have several options by which they may withdraw money from the business without selling their interest in the business....more

4/26/2022  /  Capital Assets , Closely Held Businesses , Compensation , Debtor-Creditor , Equity , Fund Distribution , IRS , Liquidation , Partnership Distributions , Partnership Interests , Partnerships , Passthru Payments , Taxation

The Deduction of Cannabis Business Expenses Following New York’s 2023 Budget

The 2023 Budget- Last week, the New York Legislature passed the State’s 2022-2023 Budget. The $220 billion Budget reflects an $8 billion increase over last year’s budget (a more than 3 percent jump). It is also $4 billion...more

4/13/2022  /  Cannabis-Related Businesses (CRBs) , Controlled Substances Act , Decriminalization of Marijuana , Federalism , Financial Services Industry , Financial Stimulus , Internal Revenue Code (IRC) , IRS , Medical Marijuana , Pass-Through Entities , Popular , State Budgets , State Taxes , Tax Revenues

Attention Congress: Focus On the Estate Tax Regime; Leave the Income Tax Alone

“Déjà vu All Over Again”- The White House last week released the President’s Budget for the Fiscal Year 2023. The Budget is ambitious, but its “investments,” we are told, “are more than paid for with tax reforms focused on...more

4/8/2022  /  Capital Gains , Capital Gains Tax , Estate Tax , Fair Market Value , Family Businesses , Federal Budget , Gift Tax , Grantor Retained Annuity Trusts (GRATs) , Grantor Trusts , Income Taxes , Joe Biden , Rule Against Perpetuities , Taxable Income , Transfer Taxes , Trusts , Wealth Tax

[Webinar] Lunch & Learn Series: A Refresher on Form 990: Tips and Traps for Tax-Exempt Organizations - April 14th, 12:00 pm - 1:00...

Please join us as Louis Vlahos and Bernadette Kasnicki provide a refresher on preparing Form 990, the tax return for tax-exempt organizations. We will review…...more

4/1/2022  /  Best Practices , Charitable Organizations , Continuing Legal Education , Corporate Governance , Form 990 , Income Taxes , IRS , Tax Exempt Entities , Tax Returns , Webinars

The Rental of Art Between Related Parties: Applying the Resale Exclusion to the N.Y. Sales Tax

“Yes” to Art, “No” to Tax- Private patronage of the arts. For centuries, artists, museums, and galleries have depended, in no small part, upon the largesse of wealthy families. Today, as in the past, many of these...more

3/29/2022  /  Art , Art Collections , Exclusions , Financial Transaction Tax , Fine Art , Good Faith , Leases , Limited Liability Company (LLC) , Private Resales , Property Ownership , Purchase Price , Resales Agreements , Retail Sales , Sales Tax , Tax Appeals , Tax Tribunal , Trustees

Constructive Dividends and The Closely Held C Corporation

Withdrawing Value- Any tax adviser who has represented closely held businesses and their owners long enough realizes there are certain recurring themes that transcend the otherwise unique characteristics of the industry of...more

3/21/2022  /  C-Corporation , Closely Held Businesses , Compensation , Corporate Taxes , Credit Cards , Dividends , IRS , Management Fees , Meal and Entertainment Expenditures , Personal Use , Shareholder Distributions , Shareholders , Tax Court , Tax Planning

Reasonable Compensation Meets The Principal Shareholder of a C Corp

Double Tax- The shareholders of C corporations have long sought legitimate operational and transactional structures by which they may reduce the double tax hit that is realized when such a corporation distributes its...more

3/11/2022  /  Audits , Burden of Proof , C-Corporation , Closely Held Businesses , Corporate Bonuses , Corporate Net Income , Disguised Sales , Dividends , Income Taxes , IRS , Job Duties , Midsize and Large Business Loans , Multi-Factor Test , Purchase Price , Reasonable Compensation , Salary/Wage History , Sale of Assets , Shareholders , Tax Liability , Tax Returns

Tax Court’s Decision On Assumption of Liability in M&A – A Clean Block or Goaltending?

Assumed Liabilities- If a taxpayer were to sell the assets that comprise the taxpayer’s business, they would realize gain if the amount realized by the taxpayer from the sale is more than the taxpayer’s adjusted basis for...more

3/4/2022  /  Acquisitions , Amended Tax Returns , Deferred Compensation , Investment Property , IRS , Limited Partnerships , Sale of Assets , Tax Code , Tax Court , Tax Deductions , Tax Liability

Taxing NFTs as an Investment in “Art”

Segue- Earlier this month, the Treasury released a study in which it examined how transactions in “high-value art” may facilitate the laundering of illicit proceeds.[i] The study also considered efforts that be undertaken by...more

2/25/2022  /  Art , Blockchain , Collateralized Loan Obligations , Digital Assets , Digital Marketplace , IRS , Money Laundering , Non-Fungible Tokens (NFTs) , Popular , Taxation , U.S. Treasury , Virtual Currency

Me, Myself, and I: Tax Liabilities and Dealing with One’s Own Business

“It’s My Business”- The owner of a closely held business will often find it difficult to distinguish the business from their own person. That is certainly true for a sole proprietorship. In many cases, unfortunately, the...more

2/17/2022  /  Alter Ego , Client Assets , Closely Held Businesses , Compensation , Creditors , Fraudulent Transfers , IRS , Limited Liability Company (LLC) , Purchase Agreement , Tax Assessment , Tax Liability , Trusts

Deferring the Tax Hit on a Grant Equity to an Employee – Are You Prepared to Enforce the Forfeiture Provision?

“Would I ever leave this company? Look, I’m all about loyalty. In fact, I feel like part of what I’m being paid for here is my loyalty. But if there were somewhere else that valued loyalty more highly, I’m going wherever they...more

2/11/2022  /  Closely Held Businesses , Compensation , Corporate Officers , Directors , Employee Stock Purchase Plans , Equity , ESOP , Fair Market Value , Family Businesses , Forfeiture , IRS , Limited Liability Company (LLC) , Partnerships , S-Corporation , Tax Court , Tax Shelters , Trustees , Vested Benefits

The Liquidation of a Partner’s Interest Under NYC’s Unincorporated Business Tax

Taxes and Snowy Weather? How many of you awoke Saturday to find that the winter storm about which we had heard so much during the preceding days had lived up to its hype? What was your first thought? “Fudge,” right?...more

2/4/2022  /  C-Corporation , Income Taxes , IRS , Liquidation , New York , Partnerships , Pass-Through Entities , S-Corporation , State Taxes , Tax Authority , Tax Deductions , Taxable Income , Unincorporated Business Tax (UBT)

Revised Nonresident Audit Guidelines For New York Statutory Residence

Last Week- What a week it was. It began relatively well, with the Cowboys losing the NFC wild card game, albeit to a California team. It ended disturbingly, with the Arizona Democratic Party censuring Senator Sinema...more

1/24/2022  /  Audits , Domicile , Holding Periods , Joe Biden , Jurisdiction , Lawful Permanent Residents , Non-Residents , Out-of-State Employees , Property Owners , State Taxes , Sustainability , Tax Increases , Taxable Income

Leaving New York – But What About One’s New York Business?

Goodbye New York- Late last year, the U.S. Census Bureau released data showing population shifts across the country during 2021. According to this information, New York lost 1.8 percent of its population... ...more

1/18/2022  /  Apportionment , C-Corporation , Census Bureau , Closely Held Businesses , Corporate Taxes , Domicile , Exit Tax , Income Taxes , Middle Market , New York , Pass-Through Entities , Residence Status , Small Business , State of the State , Tax Advice , Tax Increases , Tax Relief , Taxable Income

Gifting Business Interests Before Selling the Business? Think Valuation

Counting the Days?- We are 302 days away from the national mid-term elections, to be held November 8, 2022, yet the first full week of the new year has already highlighted some of the economic issues with which the...more

1/12/2022  /  Appraisal , Business Ownership , Business Valuations , Closely Held Businesses , Estate Planning , Estate Tax , Fair Market Value , Federal Budget , Gift Tax , Grantor Retained Annuity Trusts (GRATs) , Grantor Trusts , Investment Banks , IRS , Letters of Intent , Mark-To-Market , Medicare , Net Investment Income , Qualified Small Business Stock , Stocks , Surtax , Target Company , Tax Increases , Wealth Tax

New York’s Pass-Through Entity Tax, F Reorgs, and the Sale of An Electing S Corp

Timing- I had planned to post this piece during the third week of December, a day or so after the exchange between Senator Manchin and the White House sealed the fate of the Build Back Better plan, at least in its current...more

1/4/2022  /  Business Assets , Closely Held Businesses , IRS , Limited Liability Company (LLC) , New York , Partnerships , Pass-Through Entities , Private Equity , QSub , Reorganizations , Revenue Procedures , S-Corporation , SALT , Shareholders , Tax Increases , Tax Liability , Transfer Taxes

‘Tis the Season . . . to Recall Taxes?

Mention the “tax season” and most folks think of the weeks leading up to the April 15 deadline for filing one’s federal individual income tax return and paying the associated income tax. Truth be told, given the number of...more

12/23/2021  /  Federal Taxes , Filing Deadlines , Income Taxes , IRS , Tax Planning , Tax Returns

The Tax-Deferred Rollover – Some Considerations

“I have wondered at times what the Ten Commandments would have looked like if Moses had run them through the U.S. Congress.” – Pres. Ronald Regan- That line probably describes the exasperation with which many Americans...more

12/14/2021  /  Acquisitions , Business Ownership , Capital Gains , Closely Held Businesses , Fair Market Value , Federal Budget , Income Taxes , Partnerships , Private Equity , Stocks , Target Company , Tax Code , Tax Deferral , Tax Increases , Tax-Free Exchanges

Selling Your S Corporation’s Business? What If It’s Not an S Corporation?

Haste Makes Waste? How many of you are suffering from Build Back Better Fatigue? Seriously, it’s a thing. Sure, the House passed its version of the President’s tax and spending bill on November 19, and the Senate...more

12/9/2021  /  Beneficiaries , Business Ownership , C-Corporation , Capital Gains Tax , Closely Held Businesses , Good Faith , IRS , Reorganizations , Restructuring , S-Corporation , Sale of Assets , Shareholders , Target Company , Tax Increases , Trustees , Trusts , Ways and Means Committee

Not Selling Despite Tax Increases? Review the Buy-Sell Agreement Among Owners

Not Selling Your Business This Year? Beginning shortly before the House Ways and Means Committee released its version of the President’s Build Back Better plan, several posts on this blog have explored the uptick in M&A...more

11/29/2021  /  Arms Length Transactions , Business Ownership , Buy-Sell Agreements , Corporate Taxes , Equity , Estate Tax , Fair Market Value , Family Businesses , Income Taxes , IRS , Life Insurance , Liquidity , Mergers , Partnerships , Shareholders , Stock Purchase Agreement , Tax Increases , Transfer of Assets , Ways and Means Committee

One Step Closer to “Building Back” – Where Do Federal Transfer Taxes Stand?

Tax the Rich? The President’s plan for a tax regime that would ensure the rich pay their “fair share” of the cost of implementing his programs has come one step closer to being realized . . . maybe . . . well, sort of ....more

11/23/2021  /  Adjusted Gross Income , C-Corporation , Capital Gains , Capital Gains Tax , Corporate Taxes , Estate Tax , Gift Tax , Grantor Retained Annuity Trusts (GRATs) , Income Taxes , Infrastructure , Inter Vivos Gifts , IRS , Mark-To-Market , Net Investment Income , Social Security Taxes , Tax Code , Tax Court , Tax Liability , Tax Returns , Transfer Taxes , Valuation , Wealth Tax
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Updated: Dec 28, 2021:

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JD Supra, LLC
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Contacting JD Supra

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