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Tax Reform

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Business Meals Remain Deductible

On Wednesday, October 3, 2018, the Internal Revenue Service (IRS) issued Tax Notice 2018-76 confirming our conclusion reached in March 2018 that certain

IRS Releases 2018 Draft of Excise Tax Form 4720; Includes Schedules for Exempt Organizations

Two new excise taxes added by the recently enacted Tax Cuts and Jobs Act may apply to exempt organizations, for tax years beginning after December 31,

Key Oil and Gas Provisions Remain Through Tax Reform

While there have been sweeping changes due to the Tax Cuts and Jobs Act of 2017, a few key components that taxpayers in the oil and gas industry have routinely

IRS Provides Guidance on What Constitutes a Covered Employee under Code Sec. 162(m)

On August 22, the IRS issued Notice 2018-68, providing guidance on the application of section 162(m), which generally limits the amount of a deduction

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The interplay of the new charitable deduction regulations and state and local tax credits

There is a lot of concern, and possibly even misconceptions, regarding the (practical) impact of the proposed charitable contribution regulations that

IRS Issues Interim Guidance to Organizations with Multiple Unrelated Businesses

On August 21, the Internal Revenue Service released IRS Notice 2018-67, which provides long-awaited interim guidance on the new rules under Section 512(a)(6)

How Tax Reform Will Make Divorce More Expensive

Divorcing couples are not likely to be found on the list of taxpayers who are happy with the sweeping changes effected by The Tax Cuts and Jobs Act (the

Tax Reform Impact on Donor Acknowledgement Letters

Each year, charitable organizations gather their contribution data over the past calendar year in order to prepare their donor acknowledgement letters.

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IRS Clarifies Freight Brokerage Will Qualify for 20% Qualified Business Income Deduction

The Internal Revenue Service issued proposed regulations on August 8, 2018 related to the new Section 199A Deduction, also known as the Qualified Business

How Tax Reform Made Your Estate Plan Obsolete

If you are among the many taxpayers who had wills and other estate planning documents prepared prior to this year, don’t be too eager to delete your

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