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Corporate Taxation

  • Cybersecurity for Accountants

    By:
    Patrick Buono
    |
    Mar 1, 2018
    According to Forbes magazine, the global cost of cybercrime will reach $2 trillion by 2019. Warren Buffett considers cyber attacks “a bigger threat to humanity than nuclear weapons,” and Ginni Rometty, IBM President & CEO, describes cybercrime as “the greatest threat to every profession, every industry, every company in the world.” 
  • Accounting Methods for Construction Contracts

    By:
    Joseph Molloy, CPA
    |
    Jan 1, 2018
    New York City is in the middle of its biggest office construction building boom in three decades, and residential spending—which includes spending on new construction as well as alterations and renovations—is projected to reach $11.6 billion in 2018, according to a New York Building Congress analysis of multiple data sources.
  • The Current State of Leveraged Partnership Structures and Liability Allocations

    By:
    Jorge Otoya, CPA and Jim Dubeck
    |
    Nov 1, 2017
    One of the many benefits of using partnerships to conduct business is that a partner can include its allocable share of partnership liabilities in the tax basis of its partnership interest (“outside basis”). 
  • Tools and Techniques to Shield and Defer Taxes On Unrealized Stock Gains

    By:
    Thomas Boczar, ESQ., LLM, CPWA, CFA, and Elizabeth Ostrander, CFA
    |
    Oct 1, 2017
    What strategies might investors consider to strategically manage their single-stock risk over a longer-term period? Exchange funds, stock protection funds, and completeness portfolios are the primary tools investors can use to manage their stock concentration risk over a long-term period.
  • Tools and Techniques to Shield, Defer Taxes on Unrealized Stock Gains

    By:
    Thomas Boczar, ESQ., LLM., CPWA, CFA, and Elizabeth Ostrander, CFA
    |
    Sep 1, 2017

    Investors with highly appreciated stock positions face a challenging environment. The stock market is at record heights, interest rates are steadily increasing, and risks seem to be lurking everywhere around the globe. 

  • Asset Protection Planning: An Accountant’s Guide to Domestic and Foreign Asset Protection Trusts

    By:
    K. Eli Akhavan, Esq.
    |
    Jul 1, 2017
    Accountants should have more than a passing familiarity with asset protection. There are three reasons: first, an accountant occupies a unique position in an individual’s personal and business life—he or she has unfettered access to the data comprising a client’s financial existence and operations.
  • Investments by U.S. Investors in Non-U.S. Businesses – Tax Planning and Effective Structuring

    By:
    Gerard O’Beirne, CPA, and Harold Adrion, JD, LLM
    |
    Jun 1, 2017
    Planning and effective structuring for U.S. investors investing in non-U.S. businesses can only be accomplished with an understanding of the various rules that impact cross-border transactions. 
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