Publications

Insights into the middle market.

Tax Publications

Legal Updates
Articles
  • State Withholding Taxes: Who, What, Where
    October 1, 2010

    When it comes to payroll issues and withholding taxes, it is easy to decide to rely on your outside payroll service to determine the correct amounts to withhold. But the reporting and withholding requirements for employee compensation can be complex when multiple state jurisdictions are involved, and a payroll service can only rely on the information that they are given; it is up to the employer to gather the relevant information.

  • Middle Class Tax Relief Act of 2010: Estate and Gift Tax Changes
    February 20, 2010

    The 
Middle 
Class 
Tax 
Relief 
Act 
of 
2010,
which 
has 
just 
gone 
into 
effect, 
will 
have 
a
 significant
impact
 on 
estate 
tax
 planning.
 It
 applies 
to 
the 
estates 
of 
those 
who 
died 
in 
2010 
and 
who
 will
die 
in
 2011
 and 
2012. 
Further
 legislation 
is 
expected 
to 
cover 
tax 
treatment 
of 
gifts 
and 
deaths
 that
 occur 
in 
2013 
and 
beyond. 
In 
the 
meantime,
you 
need 
to 
review 
your 
existing 
estate 
plans  
in
 light 
of 
the 
Act.

 

  • Opportunities For Estate and Gift Tax Savings
    September 1, 2009

    As federal law stands now, the estate tax will expire at the end of 2009 and there will be no tax in 2010, but the tax will return in 2011. Congress is expected to take action so that an estate tax will continue without interruption in 2010, but there may be changes to the estate tax rules. In changing or extending the estate tax, Congress may curtail or disallow certain tax-saving techniques. In addition, the current economic environment provides opportunities for significant estate and gift tax savings.

  • Tax Benefits May Mitigate Tax Losses
    July 1, 2009

    In the current economic environment, where taxpayers may be sustaining losses from a variety of transactions, both individual and business taxpayers need to consider how the tax benefits from such losses can provide some measure of relief.