The Patient Protection and Affordable Care Act (ACA) is putting healthcare organizations between a rock and a hard place, introducing requirements meant to improve quality care, while also mandating reduced spending.

This is the time to reflect on the past year and make plans for the year to come. Here are some income and estate tax planning items to consider before the year-end.

Lease incentives are negotiated into many commercial property leases as an incentive for the tenant to sign a long-term lease. Free rent, cash for moving expenses, renovations, video conferencing equipment, and elaborate conference rooms help close deals.

New York City enacted the nation’s first comprehensive zoning resolution in 1916. Currently, with the exception of parkland and other open spaces, every square foot of the city is subject to zoning regulations. The purpose of these regulations is to ensure some degree of structural and usage conformity in the various boroughs and neighborhoods that comprise this very diverse metropolitan area.

There has long been a debate among professionals as to the method for achieving tax compliance when handling start-up and organizational costs after a technical termination. The IRS recently released final regulations to address and clarify this issue.