NYCPA News and Blogs

For decades, most people have known 529 Plans as a tool for putting money aside tax free for their children’s college…

After years of debate, discussion and indecision over income gaps, some states have proposed laws to tax the uber-rich even…

Schlapfer v. Commissioner, T.C. Memo. 2023-65 (U.S. Tax Court May 22, 2023), is the first reported caseto contain a detailed…

Welcome back. This article is Part Two in the three-part “After the Move” series, outlining the potential New York State…

Although horrifying tales of on-line romance scam artists swindling the life savings of the lonely are being highlighted on…

The last two articles the author wrote, Dealing with Proposed Regs under the SECURE Act and Strategy Under the SECURE Act,…

There are two separate significant IRS challenges to grantor retained annuity trusts (GRATs) in the context of ongoing merger…

This is part one of a three-part series focusing in nonresident issues that have been seen since the COVID-19 pandemic. For…

The Heart Act added a new federal  Inheritance Tax on certain lifetime and testamentary dispositions to U.S. recipients,…