Articles

Situations in which a spouse can obtain relief from joint and several liability for any tax, interest, penalties and additional tax liability—including innocent spouse relief, relief by separation of liability, and equitable relief.

EisnerAmper discusses the recent changes affecting employee benefit plans and retirement plan limitations for 2020, including cost-of-living adjustments, defined benefits and defined contributions.

Using a failed 1031 exchange in order to both achieve tax objectives as well as avoid any unintended tax consequences, such as this installment sale provision. Further, this approach has risks, such as the inability to locate replacement property.

A discussion of the evolution of and differences between 3D and 4D printing.

An examination of the benefits of a strong cloud accounting system. You’ll find out about how you can improve your planning and decision-making processes.

A discussion of the financing and incentives for small and mid-sized businesses from the New Jersey Economic Development Authority (NJEDA).

A look at the fiduciary responsibilities of trustees and executors to an estate’s beneficiaries. Included are red flags that may point to incidents of fraud by a trustee or executor.

An overview of the change of how New Jersey records corporate revenue sourcing to the market-based method. It further states that the impact will be on S and C corporations.

The IRS has recently released FAQs for taxpayers who hold virtual currency as a capital asset as well as Revenue Ruling 2019-24, which addresses the tax treatment of a cryptocurrency “hard fork.”