NYCPA News and Blogs

New York’s corporate franchise tax reform, which passed in 2014 and became effective Jan. 1, 2015, was groundbreaking in…

Most businesses operating in New York City in the form of pass-through entities for federal tax purposes—such as…

Affluent U.S. citizens and long-term legal permanent residents (i.e., green card holders) looking to expatriate from the…

On Dec. 20, 2017, Congress passed far-reaching changes to the IRC that were signed into law by the president on Dec. 22, 2017…

Introduction On Dec. 22, 2017, President Trump enacted into law Public Law 115-97, which is colloquially, although not…

When entering a new business transaction (or significantly changing an existing one), clients should consider their choices…

An employee stock ownership plan (ESOP) is a qualified retirement plan under IRC section 401(a) that is nondiscriminatory and…

On May 5, 2017, the New York State Department of Taxation and Finance (the “Department”) released its long-awaited draft…

New York City is in the middle of its biggest office construction building boom in three decades, and residential…