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Tags archive: pass-through

Home /Tag: pass-through
Featured

ICYMI | How the Tax Cuts and Jobs Act Might Change Estate Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

November 2018 0

The Tax Cut and Jobs Act (TCJA) was signed into law by President Trump on December 22, 2017 and is the most comprehensive tax law…

Featured

Tax Effecting and the Valuation of Pass-Through Entities

Considering the Impact of the Tax Cuts and Jobs Act

By  Daniel Tinkelman, PhD, CPA

October 2018 0

In Brief One of the key elements of the Tax Cuts and Jobs Act of 2017 is its lowering of corporate tax rates. As a…

Featured

Connecticut Enacts New Tax on Pass-Through Entities

By  Corey L. Rosenthal, JD, Cheryl Povilonis, JD, LLM and Cynthia Galamgam, JD, LLM

September 2018 0

On May 31, 2018, Connecticut Governor Dan Malloy signed Public Act 18-49, which established a new tax on pass-through entities (PE) doing business in Connecticut…

News & Views

First Look at the Tax Cuts and Jobs Act

Impact of the New 20% Pass-Through Deduction—Traps and Planning Opportunities

By  Norman Lencz, JD

May 2018 0

The new IRC section 199A, with its complex terms and limits, will be part of almost every tax preparer's life until at least 2026. The…

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  • Audit Committee Penetration Testing Considerations May 2023
  • GASB Issues Statements 100 and 101 May 2023
  • Mitigating the Negative Impacts of Job-Related Stress May 2023
  • CPAJ News Briefs: FASB, IASB, AICPA May 2023
  • Financial Reporting Quality during COVID-19 May 2023












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