August 05, 2015

Ohio Budget Bill Enacts Click-Through Nexus

2015-08-04 By Gary Bingel, CPA and David Venanzi With the signing of the fiscal year 2016-2017 budget by Ohio Governor John R. Kasich comes click-through nexus provisions.  These provisions are effective July 1, 2015.  A presumption is provided that a seller will have substantial nexus in Ohio if the sel


July 28, 2015

Forget the Sexy Six: Why These Investors Love Secondary and Tertiary Markets

At the U.S. Real Estate Opportunity & Private Fund Investing Forum panelists were asked if they were running into more real estate funds in the secondary and tertiary markets. Learn more about what type of capital is available and the cities that excited the panelists. More

July 27, 2015

IRS Proposes Changes to Requirement to File Section 83(b) Election with Form 1040

Info on IRS proposed changes to requirement to file Section 83(b) election with Form 1040. The requirement under IRC section 83(b) to include a copy of the election with the individuals’ Form 1040 is an obstacle to electronically filing Form 1040. More

July 22, 2015

Catalyst - Summer 2015 - Celmatix's Game Changing Fertility Diagnostic Tools Allow Women to Watch Their Own Unique Biology Clock

A Biotech Startup to Watch, Celmatix's fertility diagnostic tools allow women to watch their own unique biology clock. Nova and Polaris provide couples with a personalized road map that plots their fertility journey. More

July 21, 2015

IRS Provides Permanent Penalty Relief for Late-Filed Form 5500-EZ

Information on late-filed Form 5500-EZ penalty relief. The IRS has penalty relief for late filers of IRS Form 5500-EZ and is encouraging eligible small businesses that did not file certain retirement plan returns to take advantage of a low-cost penalty relief program. More

July 15, 2015

Reminder - IRA One-Rollover-Per-Year Rule Began in 2015

Beginning this year, you can make only one rollover from an IRA to another (or the same) IRA in any 12-month period, regardless of the number of IRAs you own. Information on exemptions and tax consequences of violations of the IRA rollover rule. More

July 14, 2015

Basket Option Contracts Now A Listed Transaction

Information and examples of basket option contract transactions. With this Notice, affected taxpayers must now file Form 8886. Taxpayers failing to file the required tax forms may experience very significant monetary penalties. More

July 14, 2015

South Carolina Grants Department of Revenue Authorization to Enact a Tax Amnesty

South Carolina Governor Nikki Haley signed a bill that allows the South Carolina Department of Revenue to designate a 3-month tax amnesty period. Will the South Carolina Department of Revenue start a tax amnesty program? More

July 14, 2015

Maryland Releases Information Regarding 2015 Tax Amnesty Program

The Comptroller of Maryland releases information regarding 2015 Tax Amnesty Program. Everything that a delinquent taxpayer needs to file such as the tax amnesty application and Tax Amnesty BillPay will be available on 8/28/15. The following taxes will be eligible for amnesty. More

July 14, 2015

Missouri Governor Signs Legislation Authorizing Tax Amnesty

The tax amnesty program only applies to tax liabilities that are due but unpaid on or before 12/31/14. Only certain tax payments will be allowed amnesty. Tax amnesty will only be granted taxpayers if all of the following is fulfilled. More

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