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Generations Summer 2021 - Planning and Pitfalls with Qualified Small Business Stock

USA - June 23 2021 Since 1993, Section 1202 of the Internal Revenue Code has provided taxpayers the opportunity to exclude gain from the sale of "qualified small…

Generations Summer 2021 - The Biden Administration Tax Proposals: The Green Book Sheds Light on Effective Dates

USA - June 23 2021 President Biden has formally released his plans to make substantial changes to existing tax laws. The original proposals left unclear the timing of…

Emily Byrnes, Gene Schlack.

Generations Winter 2021 - Qualified Opportunity Zones: Common Questions and Misconceptions

USA - March 10 2021 As part of the 2017 Tax Cuts and JOBS Act (JOBS Act), Congress introduced a new set of tax incentives designed to encourage investment in certain…

IRS Issues Final Carried Interest Regulations

USA - January 22 2021 On January 7, the IRS released final regulations (the Final Regulations) regarding the taxation of carried interests under Section 1061 of the…

Eliza Sporn Fromberg, Daniel L. Gottfried, Stephen Ziobrowski.

UPDATE: Increased Telecommuting Raises State Tax Issues

USA - January 11 2021 The COVID-19 outbreak continues to affect the work life of most Americans. As federal, state and local governments continue to impose…

Heather Weine Brochin, Daniel L. Gottfried, Edward F. Krzanowski, Carl A. Merino, Glenn G. Rybacki, Stephen Ziobrowski.