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Tags archive: tax law

Home /Tag: tax law
TCJA Impact

The Continuing Fight over the SALT Deduction Cap

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

November 2019 0

Several northeastern states are finally in agreement with regard to the imposition of state and local taxes (SALT). To this end, Connecticut, New Jersey, and…

May 2018 Issue

ICYMI | Tax Cuts and Jobs Act: Impact at Different Stages of Life

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

October 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made dramatic changes to the rules for individuals that affect tax planning at all stages of…

May 2018 Issue

ICYMI | Post-TCJA Qualified Personal Residence Trust Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

May 2019 0

In Brief The sweeping changes of the Tax Cuts and Jobs Act (TCJA) have prompted reconsideration of many financial plans. The realm of estate planning…

April 2018 Issue

ICYMI | Tax Cuts and Jobs Act: Impact on Individual Charitable Giving

By  Mark A. Nickerson, CPA, CMA

May 2019 0

On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by President Trump. Numerous revisions to the tax code, most…

April 2018 Issue

ICYMI | Tax Cuts and Jobs Act: Impact on Exempt Organization Employers and Employees

By  David Trimner, CPA, MST and Karen A. Gries, CPA

May 2019 0

Since President Donald Trump signed the Tax Cuts and Job Act (TCJA) on December 22, 2017, not-for-profit and tax-exempt organizations have been analyzing the impact…

TCJA Impact

An Analysis of the Initial Financial Statement Impact of the Tax Cuts and Jobs Act

By  Kim Honaker, DBA, CPA and Paula B. Thomas, CPA, DBA

February 2019 0

In Brief The Tax Cuts and Jobs Act of 2017 (TCJA) is generally considered the most significant tax legislation since the Tax Reform Act of…

TCJA Impact

Tax Cuts and Jobs Act Tools

By  Susan B. Anders, PhD, CPA/CGMA

February 2019 0

Many industry publications indicate that the Tax Cuts and Jobs Act of 2017 (TCJA) is high on CPAs' concern list, especially now that the new…

Featured

ICYMI | Getting Married Under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James A.J. Revels, CPA, James R. Grimaldi, CPA and Thomas K. Lauletta, JD

February 2019 0

More than 2.1 million couples get married in the United States each year (http://www.cdc.gov/nchs/nvss/marriage_divorce_tables.htm). Few probably give any thought to the tax implications of their…

TCJA Impact

Estate and Related Planning for Real Estate Developers under the TCJA

By  Steven M. Cohen, CPA and Martin Shenkman, JD, CPA/PFS, AEP

February 2019 0

Real estate developers and investors need to address estate planning. This need is likely not urgent, as it is unlikely that a Democratic House and…

Featured

ICYMI | The Tax Cuts and Jobs Act of 2017: Impact on State Taxation

By  Corey L. Rosenthal, JD, Peter Rabinowitz, JD and Annie Yang

January 2019 0

On December 22, 2017, President Trump signed into law H.R.1, the Tax Cuts and Jobs Act (TCJA). This law represents significant and complex changes to…

TCJA Impact

Homeownership After the Tax Cuts and Jobs Act

Making the Most of the Mortgage Interest Deduction

By  Dana L. Hart, PhD, CPA and Robert Slater, PhD, CPA

January 2019 0

In the aftermath of the Tax Cuts and Jobs Act of 2017 (TCJA), home buyers may be disappointed by the diminishment of tax benefits that…

TCJA Impact

Examining the 2017–2018 Tax Law Changes

One Firm’s Before-and-After Comparison of Actual Taxpayers

By  David B. Mirsky, CPA/PFS, CFP, CMA

January 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced the most sweeping changes to the tax code in decades. It promised to put more…

January 2018 Issue

ICYMI | The Tax Cuts and Jobs Act: Impact on Individuals

By  Sidney Kess, JD, LLM, CPA

December 2018 0

On December 20, 2017, Congress passed the Tax Cuts and Jobs Act (H.R. 1) designed to cut taxes on individuals and businesses, stimulate the economy,…

TCJA Impact

Paying for Higher Education under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA, James A.J. Revels, CPA and Thomas K. Lauletta, JD

October 2018 0

For most students, the price of higher education is steep and getting steeper. Annual increases in the cost of higher education have consistently outpaced the…

TCJA Impact

Deep Dive on the Tax Cuts and Jobs Act

Changes for Securities Investors

By  Sidney Kess, JD, LLM, CPA

October 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) did not make any major changes to the taxation of gains and losses from securities transactions.…

TCJA Impact

Narrowing the Casualty Loss Deduction

TCJA Provisions Limit Scope of Tax Relief

By  Richard Lahijani, CPA/CGMA, MST

August 2018 0

Internal Revenue Code (IRC) section 165(c)(3) defines a casualty event to be a “fire, storm shipwreck, or other casualty.” As usually happens with ambiguous language…

TCJA Impact

First Look at the Tax Cuts and Jobs Act

Impact on Real Estate

By  Marc Wieder, CPA, CGMA

June 2018 0

The Tax Cuts and Jobs Act (TCJA), signed into law on December 22, 2017, has brought significant changes for how real estate owners depreciate assets.…

TCJA Impact

Using a Qualified Retirement Plan to Take Advantage of TCJA Provisions

A ‘Triple Play’ of Tax Benefits

By  David I. Gensler, MAAA, MSPA, EA and David M. Gelman, MAAA, MSPA, EA

June 2018 0

It is way too early to understand the full impact of the Tax Cuts and Jobs Act (TCJA) recently passed by Congress and signed into…

April 2018 Issue

First Look at the Tax Cuts and Jobs Act

Impact on Estate Planning

By  Joy Matak, JD, LLM and Steven Dane, CPA, ABV

May 2018 0

The Tax Cuts and Jobs Act (TCJA) has doubled the amount that can be exempted from federal estate tax to $11.18 million per individual, effective…

TCJA Impact

First Look at the Tax Cuts and Jobs Act

Questions and Answers about International Taxation

By  Sidney Kess, JD, LLM, CPA and Chaya Siegfried, CPA

May 2018 0

Taxation of international activities has always been complex and rife with traps for the unwary. The Tax Cuts and Jobs Act of 2017 (TCJA) has…

TCJA Impact

Post-TCJA Qualified Personal Residence Trust Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

May 2018 0

In Brief The sweeping changes of the Tax Cuts and Jobs Act (TCJA) have prompted reconsideration of many financial plans. The realm of estate planning…

April 2018 Issue

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…

TCJA Impact

The Impact of the Tax Cuts and Jobs Act on Life Insurance

Increased Exclusions, Reduced Rates, and Rule Changes

By  Sidney Kess, JD, LLM, CPA and Lee Slavutin, MD, CLU, AEP

May 2018 0

In Brief The Tax Cuts and Jobs Act of 2017 will have far-reaching effects on many areas of financial planning, and life insurance is no…

April 2018 Issue

First Look at the Tax Cuts and Jobs Act

Impact of ‘GILTI’ on International Taxpayers

By  Lisa Goldman, CPA, MST, TEP

May 2018 0

One of the central features of the Tax Cuts and Jobs Act of 2017 (TCJA) is its reformation of the U.S. system for taxation of…

April 2018 Issue

First Look at the Tax Cuts and Jobs Act: Impact on Donor Advised Funds

By  Ronald Ries, CPA, CGMA

May 2018 0

Most CPAs practicing in the not-for-profit sector understand what a donor advised fund (DAF) is and how it is used to benefit both donors, as…

April 2018 Issue

First Look at the Tax Cuts and Jobs Act

Impact on Exempt Organization Employers and Employees

By  David Trimner, CPA, MST and Karen A. Gries, CPA

April 2018 0

Since President Donald Trump signed the Tax Cuts and Job Act (TCJA) on December 22, 2017, not-for-profit and tax-exempt organizations have been analyzing the impact…

March 2018 Issue

U.S. Tax Residency

Some Black-and-White Rules, Some Gray

By  Ian Weinstock, JD

March 2018 0

When advising taxpayers or preparing returns, bright-line rules are generally the easiest to explain and to handle. In contrast, tax outcomes that depend on facts…

March 2018 Issue

First Look at the Tax Cuts and Jobs Act

Questions and Answers on the Qualified Business Income Deduction

By  Sidney Kess, JD, LLM, CPA

March 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced a new write-off for owners of pass-through entities that runs from 2018 through 2025. This…

February 2018 Issue

First Look at the Tax Cuts and Jobs Act of 2017

Impact on Estates and Trusts

By  Sidney Kess, JD, LLM, CPA, Mary T.D. Delman, JD and Catherine M. Taylor, JD

March 2018 0

On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by President Trump. Most of the provisions affecting estates and…

February 2018 Issue

First Look at the Tax Cuts and Jobs Act of 2017

Impact on State Taxation

By  Corey L. Rosenthal, JD, Peter Rabinowitz, JD and Annie Yang

March 2018 0

On December 22, 2017, President Trump signed into law H.R.1, the Tax Cuts and Jobs Act (TCJA). This law represents significant and complex changes to…

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