Business Tax Planning, ROI, tax planning

16 Jan 2026

U.S. FATCA Model 2 Reporting Obligations for New Fund Managers

For fund managers operating under Model 2 IGAs, U.S. FATCA compliance requires direct engagement with the IRS, precise reporting, and ongoing oversight. Clear processes and reliable support can make the difference between routine compliance and unnecessary risk.

Read more >

Business Tax Planning, ROI, tax planning

20 Nov 2025

Measuring ROI: Tools for Profitability and Strategic Growth

Understanding ROI gives business leaders a clear view of which initiatives are creating value and which need reevaluation. With the right metrics, companies can make sharper, more confident decisions that accelerate growth and profitability.

Read more >

Business Tax Planning, tax planning

6 Nov 2025

The Role of Financial Forecasting in Business Planning and Decision-Making

Financial forecasting plays a critical role in helping businesses anticipate cash flow, assess risks, and plan strategically. By using pro forma statements and accurate projections, companies can make informed financial decisions that support stability and long-term growth.

Read more >

Business Tax Planning, tax planning

20 Aug 2025

Profits Interest in Tiered Partnerships

In structuring a private equity fund or other tiered partnership arrangement, care must be taken to ensure the safe harbor for profits interest received for services is preserved. It is important in the issuance of profits interest to carefully document and substantiate capital account book-ups to protect against IRS contest that the interest is a capital interest.

Read more >

tax planning

7 Aug 2025

Rollover of Hedge Fund Interest Fails IRA Rules: Estate of Caan Offers a Warning on Nontraditional Assets

When an IRA holds a nontraditional asset such as an interest in a private hedge fund, the Taxpayer must be extremely careful to provide the annual value for that interest to the custodian and to follow the rules in rolling that nontraditional asset to a new IRA. Failing to do so can result in significant tax implications.

Read more >

C-Corporation, M&A, tax planning

31 Jul 2025

Selling a Business: Plan Carefully for Assumed Liabilities and Deferred Compensation

In determining the sales price in an acquisition, the seller must determine how assumed liabilities will be treated and either adjust the sales price accordingly or plan to allow the deduction to occur prior to sale.

Read more >

tax filing, tax planning

10 Jul 2025

Taxpayer Can’t Use 2020 Crypto Losses to Offset Prior-Year Gains | Kim v. Commissioner

Virtual currencies can have large swings in values from year to year. Where large gains are recognized in one year that are then followed by large losses in a following year, under the annual accounting principle and the Internal Revenue Code the Taxpayer cannot use a capital loss in a future tax year to offset capital gains in a previous tax year.

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Accounting, Bookkeeping

19 Jun 2025

How Liabilities Affect Business Health: What Small and Midsize Companies Need to Know

Understanding liabilities on a balance sheet is crucial because it provides a clear picture of a company’s financial obligations, revealing its debt levels, solvency, and overall financial health. This allows stakeholders like executives and directors, investors, and creditors to assess the company’s ability to meet its short-term and long-term financial commitments and make informed decisions about its financial stability.

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Business Tax Planning, C-Corporation, tax planning

11 Jun 2025

Avoiding Dividend Reclassification: Key Tax Takeaways for Closely Held C-Corporations | Clary Hood, Inc. v. Commissioner, 69 F.4th 168 (4th Circuit)

This case highlights the need for C corporations to have a dividend policy and history. It also highlights the need to carefully consider the compensation paid each year to the shareholder-employee of a closely held corporation to have better support of reasonable compensation in order to avoid the recharacterization of deductible compensation to nondeductible dividend distributions. It would likely have been tax advantageous for the Taxpayer to be an S corporation.

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Business Tax Planning, ROI, tax planning

16 Jan 2026

U.S. FATCA Model 2 Reporting Obligations for New Fund Managers

For fund managers operating under Model 2 IGAs, U.S. FATCA compliance requires direct engagement with the IRS, precise reporting, and ongoing oversight. Clear processes and reliable support can make the difference between routine compliance and unnecessary risk.

Read more >

Business Tax Planning, ROI, tax planning

20 Nov 2025

Measuring ROI: Tools for Profitability and Strategic Growth

Understanding ROI gives business leaders a clear view of which initiatives are creating value and which need reevaluation. With the right metrics, companies can make sharper, more confident decisions that accelerate growth and profitability.

Read more >

Business Tax Planning, tax planning

6 Nov 2025

The Role of Financial Forecasting in Business Planning and Decision-Making

Financial forecasting plays a critical role in helping businesses anticipate cash flow, assess risks, and plan strategically. By using pro forma statements and accurate projections, companies can make informed financial decisions that support stability and long-term growth.

Read more >

Business Tax Planning, tax planning

20 Aug 2025

Profits Interest in Tiered Partnerships

In structuring a private equity fund or other tiered partnership arrangement, care must be taken to ensure the safe harbor for profits interest received for services is preserved. It is important in the issuance of profits interest to carefully document and substantiate capital account book-ups to protect against IRS contest that the interest is a capital interest.

Read more >

tax planning

7 Aug 2025

Rollover of Hedge Fund Interest Fails IRA Rules: Estate of Caan Offers a Warning on Nontraditional Assets

When an IRA holds a nontraditional asset such as an interest in a private hedge fund, the Taxpayer must be extremely careful to provide the annual value for that interest to the custodian and to follow the rules in rolling that nontraditional asset to a new IRA. Failing to do so can result in significant tax implications.

Read more >

C-Corporation, M&A, tax planning

31 Jul 2025

Selling a Business: Plan Carefully for Assumed Liabilities and Deferred Compensation

In determining the sales price in an acquisition, the seller must determine how assumed liabilities will be treated and either adjust the sales price accordingly or plan to allow the deduction to occur prior to sale.

Read more >

Business Tax Planning, ROI, tax planning

16 Jan 2026

U.S. FATCA Model 2 Reporting Obligations for New Fund Managers

For fund managers operating under Model 2 IGAs, U.S. FATCA compliance requires direct engagement with the IRS, precise reporting, and ongoing oversight. Clear processes and reliable support can make the difference between routine compliance and unnecessary risk.

Read more >

Business Tax Planning, ROI, tax planning

20 Nov 2025

Measuring ROI: Tools for Profitability and Strategic Growth

Understanding ROI gives business leaders a clear view of which initiatives are creating value and which need reevaluation. With the right metrics, companies can make sharper, more confident decisions that accelerate growth and profitability.

Read more >

Business Tax Planning, tax planning

6 Nov 2025

The Role of Financial Forecasting in Business Planning and Decision-Making

Financial forecasting plays a critical role in helping businesses anticipate cash flow, assess risks, and plan strategically. By using pro forma statements and accurate projections, companies can make informed financial decisions that support stability and long-term growth.

Read more >

Business Tax Planning, tax planning

20 Aug 2025

Profits Interest in Tiered Partnerships

In structuring a private equity fund or other tiered partnership arrangement, care must be taken to ensure the safe harbor for profits interest received for services is preserved. It is important in the issuance of profits interest to carefully document and substantiate capital account book-ups to protect against IRS contest that the interest is a capital interest.

Read more >

tax planning

7 Aug 2025

Rollover of Hedge Fund Interest Fails IRA Rules: Estate of Caan Offers a Warning on Nontraditional Assets

When an IRA holds a nontraditional asset such as an interest in a private hedge fund, the Taxpayer must be extremely careful to provide the annual value for that interest to the custodian and to follow the rules in rolling that nontraditional asset to a new IRA. Failing to do so can result in significant tax implications.

Read more >

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