Our View

 

Employee Benefits

2018-08-18 – Employee Benefit Arrangements Potentially Affected by Revised UBIT Calculations

2017-12-19 – Compensation and Benefits Provisions in the Final Tax Cuts Bill

2017-11-06 – Tax Cut and Run Employee Benefits Change Under the Tax Cuts and Jobs Act

Energy Tax

2018-08-10 – Proposed 168(k) Regulations Offer Several Surprises for Utilities and Present Challenges with Uncertainties Left Unaddressed

2018-02-13 –  Energy Tax Extenders Package Passed

2018-01-05 –  Tax Extender Act of 2017 Proposes Changes for Renewables and Nuclear Power, Alternative Fuels and Other Energy Provisions

2017-12-19 –  Final Tax Reform Bill Released – What does it Mean for the Energy Sector?

2017-11-16 – A Comparison of the Energy Tax Changes in the Proposed House and Senate Tax Reform Bills

2017-11-07 – Energy Tax Changes Proposed by House Republicans Tax Reform Bill

General

2018-03-06 –  Tax Planning in the Age of Tax Reform

2018-01-30 –  Special treatment for motor vehicle inventory interest under new federal tax law

2018-01-04 – Tax Reform Bill – Changes to Section 529 Qualified Tuition Programs and Section 529A Qualified ABLE Programs

2017-12-27 – Section 162(q) Raises Questions about Deductibility of Employment Settlements

2017-12-27 – SEC Staff Provides Disclosure and Accounting Guidance in Response to Recent Tax Reform Legislation

2017-12-22 – Party Like It’s 1986: Business Impacts of the Bill Formerly Known as the Tax Cuts and Jobs Act

2017-12-19 – Tax Reform Provisions Affecting BDCs and Closed-End Funds

2017-11-28 – Tax Reform Executive Summary – A 2-Pager on the 7 Things You Need to Know

2017-11-16 – Reconciling the Differences, the Senate Tax Cuts and Jobs Act

2017-11-09 – Sometimes Smaller Is Better—How H.R. 1 Offers Small Businesses Welcome Flexibility

2017-11-07 – How a Framework Becomes a Law: House Republicans Release Tax Reform Bill

Insurance Tax

2017-11-14 – Tax Cuts and Jobs Bill Update: Major Insurance Industry Changes

2017-11-08 – Tax Cuts and Jobs Bill: Major Insurance Industry Changes

International Tax

2018-08-20 – In Transition – Proposed Section 965 Regulations Incorporate and Expand on Prior Guidance

2018-07-19 – Ireland after US Tax Reform – What Does it Mean for Business?

2018-4-09 – Transition Tax – enough about how it works; here is what doesn’t work

2017-12-19 – Following the Senate’s Lead – The International Tax Provisions for the Final Bill

2017-11-22 – Worldwide Territoriality: International Tax Proposals Broaden the Base

State and Local Tax

2018-06-12 –  New York Bill Introduced to Exempt GILTI

2018-05-24 –  IRS to Crackdown on SALT Deduction Cap Workarounds

2018-04-02 –  New York State Budget Adopts Substantial Changes in Response to Federal TCJA

2018-03-21 –   Georgia Passes Legislation to Provide Deduction of GILTI from the State Tax Base

2018-02-05 – Will Georgia Conform to Federal Tax Reform?  Annual Legislation Introduced

2017-11-10 –  The State and Local Tax Implications of Federal Tax Reform

Tax Accounting

2018-10-16 – Comments on the Proposed Regulations Under Section 168(k)

2018-08-08 –  The More Things Change the More Things Remain the Same – Temporary Guidance Regarding Bonus Depreciation Rules Under Section 168(k)

2018-08-06 – IRS Appears to Walk Back Disregard of Certain Accounting Method Changes in Proposed Section 965 Regulations – Does it Make a Difference?

2018-05-18 – IRS Releases Automatic Changes in Methods of Accounting List

2018-04-24 – IRS Releases Fact Sheet on Depreciation

2018-04-09 – IRS Releases Notice 2018-26 – retroactively disregarding certain accounting method changes and entity classification elections.

2017-12-20 – The Tax Cuts and Jobs Act, Final Cut: A Methods-Based Review of the Tax Bill

2017-11-28 – The Tax Cuts and Jobs Act, Take Three: A Methods-Based Review of the Senate’s Initial Draft of Tax Reform Legislation

2017-11-13 – The Tax Cuts and Jobs Act, Take Two: A Methods-Based Comparison of the Senate and House’s Tax Reform Plans

2017-11-07 – The Tax Cuts and Jobs Act, Take One: A Methods-Based Overview of the Initial Draft of the House Tax Bill