Publications

Insights into the middle market.

Publications

Legal Updates
  • Death, Taxes and Qualified Opportunity Funds
    September 6, 2019

    Investing in a Qualified Opportunity Fund (QOF) may be attractive to many taxpayers, but older investors may be concerned with the possibility that they may pass away while holding the QOF investment and what that will mean for their estates and heirs.

  • Tarter Krinsky & Drogin’s Top 10 Legal Alerts from the First Half of 2019
    June 25, 2019

    As we head into summer, we would like to share with you some of our most popular legal alerts from the first half of 2019. Our top-read alerts range from construction, labor and employment, tax, corporate and securities, immigration, cooperatives and condominiums, commercial leasing, real estate, litigation and intellectual property, reflecting the broad array of our full-service practice. We hope that our alerts have been valuable to you and your colleagues, and demonstrate our commitment to providing helpful information to you.

  • Our Top 10 Legal Alerts from 2018
    January 14, 2019

    As we start a new year, we would like to share with you some of our most popular legal alerts from 2018. Our top-read alerts range from construction, corporate and securities, labor and employment, tax and intellectual property, reflecting the broad array of our full-service practice. We hope that our alerts have been valuable to you and your colleagues, and demonstrate our commitment to providing helpful information to you.

  • Proposed Regulations Put the Opportunity in Qualified Opportunity Zones
    January 9, 2019

    One of the positive developments resulting from the 2017 tax legislation has been offering taxpayers a limited-time opportunity to defer gain on the sale of assets, reduce the gain when finally recognized and even eliminate gain on certain new investments. This is all made possible under the 2017 Tax Act by investing in "Qualified Opportunity Zones," a new provision that allows taxpayers to free up capital gains and reinvest those gains in economically distressed census tracts.

  • There's a Tax-Savings Opportunity in Qualified Opportunity Zones
    August 2, 2018

    The 2017 Tax Act is offering a limited-time opportunity for taxpayers to defer gain on the sale of assets, reduce the gain when finally recognized and even eliminate gain on certain new investments. This is all made possible under the 2017 Tax Act by investing in "Qualified Opportunity Zones," a new provision that allows taxpayers to free up capital gains and reinvest those gains in economically distressed communities. Learn more about the intricacies of these tax benefits.

Articles
  • Giuliano Iannaccone and Luigi Perin Recently Co-Authored Stati Uniti d'America: Diritto e Fiscalità d'Impresa (United States of America: Business Law and Taxation)
    July 1, 2019

    Giuliano Iannaccone and Luigi Perin recently co-authored Stati Uniti d'America: Diritto e Fiscalità d'Impresa (United States of America: Business Law and Taxation), a comprehensive resource to navigating the complicated business and tax issues facing Italian companies interested in doing business in the United States.

  • Article by Andrew Ben-Ami on Significant Upcoming IRS Audit Rule Changes for Partnerships and LLC’s Featured in Wealth Strategies Journal
    July 5, 2017

    Wealth Strategies Journal featured an article by Tax partner Andrew Ben-Ami that discusses significant IRS rule changes for partnerships and LLC’s that are certain to go into effect next year. The article examines how those changes will impact the 2018 tax year and present owners with new decisions about how to handle IRS audits and any adjustments that may be required. Andrew recommends that every partnership and LLC should consider revising their agreements to adapt to the new rules since failure to do so not only may lead to disputes among partners, but could also impact buyers and sellers of partnership interests.

  • 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.

 

  • 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. 


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