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October 18, 2011
Fundamentals of ESOPs for S Corporations
October 18, 2011
Is that K-1 Income Subject to Self Employment Tax?
October 04, 2011
Lessons Learned from a Case of Bad Debt
October 04, 2011
Business or Pleasure? The Red Flag Deductions of the Entertainment Industry
Entertainers undoubtedly incur many expenses in their industry, but the divide between personal and business motives is not always clear. In our previous issue of For the Record, we briefly discussed tax planning issues for… read more
October 04, 2011
Marketability Discounts Prove Critical Factors in Appraisal
When equity interests are transferred, appraisal reports are often required for tax purposes. When the subject interest represents a minority interest in the underlying business or asset, the interest is typically valued… read more
October 04, 2011
Standing Strong: Investing in Today’s Volatile Market
Following the recent market pullback, uncertainty is a common concern shared among the majority of investors. The second half of 2010 and the first half of 2011 saw a slow and steady climb in the S&P 500, and may have… read more
October 04, 2011
Form Over Substance: New York’s Mechanical Approach to Residency
In the past few months, the Tax Appeals Tribunal (TAT), New York’s administrative adjudicatory branch for tax cases, has issued two decisions that signal a shift in NY State Tax Department’s approach to determining… read more
October 04, 2011
Stock Options or Restricted Stock?
As an employee of a corporation, what would you rather receive – stock options or restricted stock? The answer depends on many factors such as the potential change in the price of the company’s stock and the number… read more
October 04, 2011
Let’s Make a Debt Deal!
On August 2, 2011, President Obama signed The Budget Control Act of 2011 (the Act) into law ending a political drama over an increase in the federal debt ceiling, at least for the moment. While the so-called “debt deal”… read more