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Remote Workers Beware: Potential Double Taxation Under the Convenience Rule
State Taxation
As the realities of COVID-19 are setting in, telecommuting arrangements have emerged as part of the new normal. A recent…
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Interest Rates and Planning: What You Need to Know
Corporate Taxation
Interest rates are at historic lows. This is good news for certain planning techniques and bad news for others. …
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Structuring the Deal: Taxation When Selling Your Financial Service Business
State Taxation
For professionals planning to purchase or sell a financial services book of business, the most common negotiating points are…
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Important FAQ: Section 166
Federal Taxation
These days, many of our clients are holding debt obligations they can’t collect. The IRC may provide some relief, in the…
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Use It or Lose It: Income Tax Attributes at Death
Federal Taxation
With potential reductions in the gift, estate, and generation-skipping transfer tax exemptions looming, many practitioners…
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“Quarantining" in the States: Tax Residence Issues During the COVID-19 Pandemic
State Taxation
The global outbreak of COVID-19 has significantly impacted individuals and their ability to travel. Many are under state…
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Restructuring and Repurchasing Distressed Debt: Risks and Opportunities for Borrowers
Federal Taxation
Amid an almost unprecedented (in the modern era) pandemic, debt restructuring and workout transactions are accelerating.…
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Give Me Your Tired, Your Poor…and Your Tax Planners? Pre-Immigration Tax Planning for the Hong Kong Emigrant
State Taxation
At the foot of the Statue of Liberty is an inscribed plaque with a poem about America being the land that welcomes the…
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Examining Emerging Technologies After COVID-19: Tax, Accounting, and Artificial Intelligence
State Taxation
As we continue to adjust to the impact of the COVID-19 crisis and rethink how business gets done, it’s important to realize…
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