NYCPA News and Blogs

Credit Shelter Trust—Design Considerations A Credit Shelter Trust [(CST), also known as a bypass trust, estate tax shelter…

Since the inception of cryptocurrency in 2009, the very concept of currency has been challenged and debated. This article…

The IRS audit process is rife with procedural rules to ensure taxpayers are notified before action is taken against them and…

The 2017 Tax Cut and Jobs Act (TCJA) created a number of significant roadblocks for non-profit organizations. The roadblocks…

The Research and Development (R&D) credit has become an integral part of tax planning for businesses in the United States…

Earlier this year Customs and Border Protection officers in Nogales, Arizona seized 254 pounds of fentanyl that was hidden in…

Technological advances have increased life expectancy significantly. As the population ages, caring for the elderly has…

According to the IRS 26 C.F.R. § 1.6109-2(d), “Beginning after December 31, 2010, all tax return preparers must have a…

Introduction The Tax Cuts and Job Acts (TCJA) was ratified at the end of 2017 and placed into effect beginning with the 2018…