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Corporate Taxation

  • A Year in Review and an Outlook on the Horizon for Tax-Exempt Entities

    By:
    Magdalena M. Czerniawski, CPA
    |
    May 1, 2023
    The new year brings numerous changes in tax and financial reporting for tax-exempt entities, as well as looming deadlines to recoup payroll taxes paid during the early days of the COVID-19 pandemic. Following is a roundup of the more significant changes discussed recently at the New York State Exempt Organizations Conference

  • Total Tax Mindset as a Sustainable Business Strategy

    By:
    Daniel Fuller, CPA, and Jonathon Geisen, CPA
    |
    Apr 1, 2023

    For many years, sustainability was little more than a footnote in corporate strategies – written on paper, but disconnected and low on the priority list. Yet the case for sustainable business was steadily building, underpinned by the belief that how companies manage environmental, social and governance (ESG) issues influences long-term resilience, reputation and ROI.

  • Reporting Foreign Assets and Activities: Requirements and Challenges

    By:
    Rosy L. Lor
    |
    Mar 1, 2023
    Complex annual U.S. federal information reporting requirements apply to U.S. citizens and resident aliens who own foreign assets or engage in cross-border activities. These U.S. taxpayers and their tax advisors must be proactive in identifying their foreign assets or transactions and understanding the reporting requirements that may apply.

  • Expatriation from the United States Part 1: The Exit Tax

    By:
    Gary Forster
    |
    Feb 1, 2023

    The U.S. imposes an Expatriation Tax on U.S. citizens who abandon citizenship and on or long-term U.S. residents (non-citizens) who surrender their green card. The expatriation tax consists of the Exit Tax and the Inheritance Tax.  This article explains the Exit Tax.

  • Corporate Transparency Act

    By:
    Mitchell A. Drossman
    |
    Jan 3, 2023

    On December 11, 2020, the National Defense Authorization Act for Fiscal Year 2021 (“Defense Act”) was presented to the President, who then vetoed the legislation on December 23. The House voted to override the veto on December 28, and the Senate soon followed on January 1, 2021. Accordingly, the Defense Act became law. 

  • The Status of LLCs in Asset Protection Planning

    By:
    Gary Forster
    |
    Aug 1, 2022

    Limited liability companies (“LLCs”) have become the business entity of choice. The corporation has waned in popularity, likely due to the exposure of corporate stock to shareholder creditors. Although corporations insulate shareholders from “inside” operational liabilities, an indebted shareholder must generally surrender corporate stock to a judgment holder. The judgment holder then often becomes a shareholder (with all shareholder voting and liquidation rights).

  • Business Appraisal: Case Law Update

    By:
    Peter A. Mahler, JD, Esq.
    |
    Jul 1, 2022
    I recently had the privilege of presenting at the FAE 2022 Business Valuation/Litigation Services Conference on recent case law developments of interest to business appraisers, primarily involving statutory fair value appraisal proceedings but also involving contract-based damages and buyout disputes litigated in the courts of New York, Delaware, and several other states. For those who were unable to attend, this article covers much of the same discussed at the conference. 
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