Praestans Key Service Insights Newsletter

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.

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.

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.

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.

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.

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.

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.

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.

tax filing, tax planning

10 Jul 2025

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

Accounting, Bookkeeping

19 Jun 2025

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

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)

M&A, tax planning

15 May 2025

Tax Complications of an Earnout: How Earnouts Trigger Tax Considerations in M&A Deals

An earnout is a contractual mechanism in acquisitions that provide for contingent additional payments from the buyer of the company to the seller’s shareholders. Earnouts are usually received if the business that is acquired meets certain financial or other milestones after the acquisition is closed.

M&A, tax planning

24 Apr 2025

The Critical Role of Tax Treatment and Structuring in International M&A

There can be additional complexities involved in cross-border acquisitions. It is important to understand the tax treatment in each country in order to ensure the acquiror and target receive the desired result. Techniques for acquisitions in one country can be different than in the other and the resulting tax implications can be significant even if unintended.

Accounting, tax planning

26 Mar 2025

How Assets are Reported on the Balance Sheet

The information found on a company’s balance sheet is among the most important information for a business leader, regulator, or potential investor to understand. Without this knowledge, it can be challenging to know whether a company is struggling or thriving

Accounting, tax planning

6 Feb 2025

Cash Method of Accounting

Cash basis accounting is a method of accounting that records income when cash is received and expenses when they are paid. It is also known as the cash method of accounting. The cash basis of accounting is usually followed by individuals and small companies.

Accounting, tax planning

5 Dec 2024

Follow the Cash Flows of the Acquisition to Understand the True Return to the Sellers

Cross-border acquisitions usually have additional complexities as the laws of more than one country must be planned for and coordinated. Typical acquisition planning in one country may be different than in another country. A structure that is common in one country may significantly change the deal for an acquiror or target in another country.

Accounting, tax planning

24 Oct 2024

Strategic Coordination of Accounting and Tax for the Family Office and Dynasty Trust

The typical family office has a sophisticated tax structure that must blend income tax planning with estate tax planning. The structure typically involves a number of business entities that will include owners involving individuals and one or more dynasty trusts for efficient estate and gift tax planning.

avoid double taxation, FATCA compliance for U.S. citizens, tax filing, tax for U.S. citizens and U.S. tax residents, Taxation of Foreign Assets

28 Mar 2024

U.S. Taxation of U.S. Citizens and U.S. Tax Residents Residing Overseas – Taxation and Reporting of Certain Foreign Assets

U.S. citizens and U.S. tax residents (“U.S. Persons”) who reside outside the U.S may have investments or assets that require special reporting or have alternative tax regimes. It is important the U.S. Person or their tax advisor understands these specialized tax rules in order to avoid punitive tax regimes or penalties to properly file the required informational reports.

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

Measuring ROI: Tools for Profitability and Strategic Growth

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

Profits Interest in Tiered Partnerships

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

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

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

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

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

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

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

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

Tax Complications of an Earnout: How Earnouts Trigger Tax Considerations in M&A Deals

The Critical Role of Tax Treatment and Structuring in International M&A

How Assets are Reported on the Balance Sheet

Cash Method of Accounting

Follow the Cash Flows of the Acquisition to Understand the True Return to the Sellers

Strategic Coordination of Accounting and Tax for the Family Office and Dynasty Trust

Structuring for Tax-Exempt Investors

U.S. Taxation of U.S. Citizens and U.S. Tax Residents Residing Overseas – Taxation and Reporting of Certain Foreign Assets