How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals
Energy & Infrastructure: Renewables Driving Change in the Investment Landscape
South Carolina Abandoned Building Incentives at Risk of Going Away
SO VERY HARD TO GO (NOT)! In Pursuit of Puerto Rican Tax Incentives
ISLA DEL ENCANTO - INTRODUCING BORICUA SPLIT DOLLAR
Isla del Encanto-Introducing Boricua Split Dollar
2020 Presidential Candidates' Tax Proposals
JONES DAY TALKS®: Tax Credits: The Original ESG Investment?
Qualified Opportunity Zone Fund Investments
After SoundCloud & Wunderlist: How Berlin plans to grow its startup scene
In a move to regulate the ancillary obligation created by Provisional Measure No. 1,227/2024, on June 18, 2024, the Brazilian Federal Revenue Service (RFB) published Normative Instruction RFB No. 2,198/2024 (the...more
Businesses have entered 2024 facing the challenge of forecasting future tax obligations and preparing tax filings in a time of uncertainty, not the least of which is created by Congressional indecision on the future of a...more
Although the IRS is now on high alert for wealthy individuals, new and existing planning opportunities are available, such as tax-free gifts and other advantageous planning. Wealthy individuals and families should take...more
Explosive growth in digital assets has left investors with real questions about how to donate cryptocurrency and non-fungible tokens. That the tax bills are high enough to generate this interest is clear evidence of the gains...more
The Inflation Reduction Act of 2022 (the “IRA”) released by U.S. Senate Democrats on July 27, 2022 would, if enacted, provide a number of financial incentives to encourage the purchase of electric and hydrogen fuel cell...more
If you acquired or built a senior living facility that is located in an opportunity zone, or are considering doing so, a recent bipartisan bill introduced in Congress proposes making changes to the opportunity zone rules. ...more
In 2017, the Tax Cuts and Jobs Acts (TCJA) created a capital gains investing program aimed at revitalizing impoverished neighborhoods in the United States, known as “Qualified Opportunity Zones.” The purpose of this program...more
We are kicking off 2022 with the latest tax considerations for M&A transactions. Practice chair Larry Parker and tax partner Anna Derewenda will outline key incentives and tax trends for you to contemplate for your next deal....more
Proposal’s Effect Would Limit Access to Capital for Small Businesses - An overlooked provision of the new, sweeping tax bill currently under consideration by Congress as part of President Joe Biden’s $3.5 trillion...more
By using a Charitable Unitrust Remainder Trust (CRUT), philanthropic minded donors can gift to a charitable cause while maintaining a lifetime benefit. A CRUT is an irrevocable agreement that will provide an income stream to...more
Over the past number of weeks, a variety of legislative proposals, from both sides of the aisle, have been released that, if enacted, could drastically impact the US energy industry and, in many cases, the taxation of energy...more
Preliminary Biden Tax Plan - Although high-level details were previously announced, on April 7, 2021, the U.S. Treasury released an additional summary of the Biden administration’s tax reform plan, “The Made in America Tax...more
OVERVIEW - In late July 2020 the New South Wales Government announced it would provide duty and land tax incentives for qualifying "build-to-rent projects". Qualifying projects must meet conditions set out in the Treasurer's...more
Increasingly, utilities are replacing older generation fleets with more cost-effective generation technologies. Renewables are cost-competitive alternatives in this effort for a number of reasons, including the current tax...more
Live in the United States and gain the benefits of Puerto Rican tax incentives! ...more
Nowotny On Death and Taxes, episode #30 focuses on planning strategies to minimize the impact of any potential tax increases in 2021. A business owner can repatriate the profits of the Puerto Rican exempt company without...more
So Very Hard to Go - The Commonwealth of Puerto Rico has had a hard time in the last ten years. PR has suffered a combination of devastating events including the Island’s bankruptcy, a hurricane and COVID19. The Puerto...more
Isla del Encanto - Boricua Split Dollar: The tropical paradise for tax planning! #splitdollar #taxplanning #estateplanning #financialadvisor #insurance ...more
Nowotny On Death and Taxes podcast episode #28, Introducing Boricua Split Dollar discusses combining the best of Puerto Rican tax incentives with the best sophisticated high end life insurance planning to produce superior...more
This article focuses on a combination of techniques, the use of a Puerto Rican tax-exempt company and the loan method of split dollar life insurance. What’s different in this approach is the fact that the business owner does...more
Long before ESG caught the attention of corporate boardrooms, Wall Street, and the investing public, socially responsible investing thrived in the form of tax credit investments, often in the form of incentives implemented by...more
What we'll cover: - What is Act 22? - What is Act 20? - Requirements for U.S. Taxpayer - Planning Examples...more
We are nearing the final stretch of the 2020 campaign. What have the parties proposed for the future of the U.S. retirement system? A chart below summarizes the policy documents prepared by the parties outlining their goals...more
Many individuals incorporate charitable giving into their estate plans, providing assistance to their favorite charities while preserving sufficient assets for their heirs. Typically, the charitable donations are structured...more
As a school official, have you ever wondered, “what do I do with this CRA tax abatement notice from the city?” There are certain quantitative and legal analysis points that school districts should consider when being...more