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Tags archive: tax reform

Home /Tag: tax reform
TCJA Impact

IRS Tax Reform Resources

By  Susan B. Anders, PhD, CPA/CGMA

November 2019 0

Tax professionals will be pleased to discover that the IRS is slowly but surely adding Tax Cuts and Jobs Act of 2017 (TCJA) resources to…

November 2018 Issue

ICYMI | Estate Planning after the Tax Cuts and Jobs Act

By  Martin Shenkman, JD, CPA/PFS, AEP and Lamarr Butler-Parker, CFP

November 2019 0

Many articles have been written about how the changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) will affect estate planning. These…

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…

April 2018 Issue

ICYMI | Tax Cuts and Jobs Act: Impact on Donor Advised Funds

By  Ronald Ries, CPA, CGMA

May 2019 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

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

How Collectors Can Utilize the Opportunity Zone Program

Investors See a Potential Replacement for Like-Kind Exchanges

By  Sidney Kess, JD, LLM, CPA and Michael Kelley

April 2019 0

For many investors in art, coins, or fine wine, their investments are their passion. The pride of ownership and the beauty they bring into the…

TCJA Impact

New York State Decouples from Certain Federal Personal Income Tax Changes

An Overview of Key Changes

By  Corey L. Rosenthal, JD and Benjamin Wexler, JD

March 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to personal income taxation. In response to the federal tax law changes made…

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…

November 2018 Issue

New Jersey Enacts Sales Tax Reforms

Taxing Remote Sellers and Marketplace Facilitators

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

November 2018 0

On October 5, New Jersey Governor Phil Murphy signed sales tax legislation that significantly expands who is required to collect and remit New Jersey sales…

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

First Look at the Tax Cuts and Jobs Act of 2017

Seven Questions about the Business Interest Expense Deduction

By  Kathryn Simms, PhD, CPA, Jeff Smith, PhD and Robert Moreschi, PhD, RF

August 2018 0

This article answers several questions taxpayers and their advisors will have about the new rules under the Tax Cuts and Jobs Act of 2017 (TCJA)…

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.…

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

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…

TCJA Impact

First Look at the Tax Cuts and Jobs Act

The Impact on Individuals at Different Stages of Life

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

May 2018 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…

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…

January 2018 Issue

U.S. Macro Outlook for Tax Reform

A Plan That Doesn’t Get It Done

By  Mark Zandi

February 2018 0

The sweeping changes to the tax code passed by the Trump administration and the Republican Congress will significantly impact the near-term economic outlook. The $1.5…

January 2018 Issue

Congress and the SALT Deduction

Past, Present, and Future

By  Scott Ahroni, Biagio Pilato and Benjamin Silliman

January 2018 0

The Tax Cuts and Jobs Act (P.L. 115-97) (TCJA) represents the most significant overhaul of the tax system in decades. One of the most contested…

January 2018 Issue

A Tax Reform Law for Our New Normal

Publisher’s Column

By  Joanne S. Barry, CAE

January 2018 0

In The CPA Journal's December 1986 issue, authors Stanley Rier and Leonard Goodman summed up their analysis of how that year's major tax reform bill would…

News & Views

ICYMI | 20/20 Vision for Upcoming Tax Reform

By  David Lifson, CPA

January 2018 0

Despite recent reports to the contrary, the sky is not falling. The increasing anticipation—or concern—over fundamental tax reform will certainly be with us in 2017,…

October 2017 Issue

Plan to Amend U.S. GAAP’s Tax Disclosures Waiting on Tax Reform

By  Thomson Reuters Checkpoint

November 2017 0

FASB News Plan to Amend U.S. GAAP’s Tax Disclosures Waiting on Tax Reform As the House and Senate advance their bills to overhaul the tax…

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Our Latest Content

  • New York City Tax Treatment of Deemed Repatriation Income, FDII, and GILTI December 2019
  • The Unsustainability of the Current U.S. Fiscal Path December 2019
  • Sales Allocation Methods December 2019
  • CPAJ News Briefs December 2019
  • ICYMI | 15 Questions Answered about Flood Damage December 2019






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