Two Timely Elections Trustees and Executors Should Consider Now

   February 19, 2019

Trustees and executors have the ability to make certain elections on, or before, March 6, 2019 that could affect 2018 […]

Proposed Regulations Explain New Interest Deductibility Rules

   January 28, 2019

Background The Tax Cuts and Jobs Act (“TCJA”) significantly revised the rules regarding the deductibility of interest attributable to a […]

New York and Pennsylvania Enact Sales Tax Nexus Rules Pursuant to Wayfair

   January 21, 2019

As many taxpayers now know, the landmark U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. dramatically changed the […]

Proposed Regulations Address the Estate and Gift Tax Clawback Issue

   December 14, 2018

The Treasury Department and IRS recently issued proposed regulations to address the effect of legislative changes to the applicable exclusion […]