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Income Taxation

  • Maintaining Beneficial Tax Treatment of Employer Stock After Job Loss

    Daniel Mazzola, CPA, CFA
    Nov 1, 2015
    A combination of low interest rates, abundance of cash in company coffers, and a need for growth has led to an explosion of corporate mergers and acquisitions this year.  
  • SCOTUS: Same Sex Marriage for All

    Jane Bernardini, CPA, PFS
    Oct 1, 2015
    Throughout my long career as a public accountant, I have never experienced and observed changes in tax laws and federal benefits as sudden as those related to same-sex marriage.  
  • The Supreme Court Decided on Colorado Sales Tax—Or Did It?

    Brian Gordon, CPA
    Jul 1, 2015
    In 2010, Colorado came up with a unique way to collect use tax on sales from remote sellers outside that state: because states cannot require out-of-state retailers to collect sales tax for them, Colorado passed a law requiring out-of-state sellers to report, to their customers and to the state, the amount of purchases made that is subject to use tax.
  • Optimizing Wealth Transfer under the U.S. Transfer Tax Regime

    Robert Weiss and Victoria Bolton
    Jun 1, 2015
    The U.S. transfer tax regime, with its relatively new portability feature, high exclusion levels, and stability—along with the convergence of maximum estate and ordinary income tax rates—might tempt taxpayers into thinking that lifetime strategic planning is no longer needed or that simplified testamentary plans will produce better results for families. 
  • Charitable Lead Annuity Trust/Grantor Trust

    G. Dean Goodwin, CLU, AEP
    May 1, 2015

    A CLAT / Grantor Trust provides the best of both worlds; an immediately income tax deductible charitable donation and tax-free income for children and a legacy for grandchildren.

  • Household Employment Issues: How to Keep Your Clients Compliant

    Guy Maddalone
    Apr 1, 2015

    As it relates to household employment, state, local and federal tax laws as well as relevant state and local labor laws are often overlooked or misunderstood. To avoid making a costly error, it is important to understand current tax and labor law and to follow it appropriately. 

  • The Value of Using Irrevocable Trusts in Medicaid Planning

    Louis Lepore, Esq.
    Jan 1, 2015
    If a potential Medicaid recipient desires to qualify for benefits, but yet preserve his or her assets within the family, he or she must gift those assets away. After a 5-year lookback period, the transferred assets are no longer countable for purposes of determining the recipient’s eligibility for Medicaid benefits. This raises the question of whether the form of the gift should be an outright gift or a transfer to an irrevocable trust for the benefit of the family member(s).

Views expressed in articles published in Tax Stringer are the authors' only and are not to be attributed to the publication, its editors, the NYSSCPA or FAE, or their directors, officers, or employees, unless expressly so stated. Articles contain information believed by the authors to be accurate, but the publisher, editors and authors are not engaged in redering legal, accounting or other professional services. If specific professional advice or assistance is required, the services of a competent professional should be sought.