Articles

Articles October 03, 2022 President Biden’s EO Directs CFIUS to Align with National Security Priorities

This article features coverage of President Biden’s recent executive order aimed at directly connecting CFIUS’s actions with the administration’s national security priorities and restating the U.S. commitment to open investment as part of economic po…

Articles October 03, 2022 Five Tips to Setting Attainable Goals that Motivate Us and Allow Us to Grow as Individuals

How motivation is unique to us as individuals, how to strategically create goals that drive us, and practical strategies to stay motivated when sticking with our goals.

Articles September 28, 2022 Inventory in Amazon Warehouse Did Not Create Nexus in Pennsylvania

Online Merchants Guild v. Department of Revenue addresses whether a non-Pennsylvania businesses selling merchandise through Amazon, and whose only contact with the state was inventory storage in one of Amazon’s Pennsylvania warehouses, were not subje…

Articles September 22, 2022 How to Adopt the New Lease Standard for Private Companies

A primer of considerations for private companies who are now required to adopt ASC 842 Leases.

Articles September 21, 2022 A General Tax Overview of Corporate Equity Arrangements

This paper is intended to be a general overview of the various types of equity arrangements that can be offered by C corporations. There are, in general, six types of equity compensation plans that can be offered to employees.

Articles September 16, 2022 Internal Controls for Cannabis Companies

Most cannabis companies are focused primarily on scaling their operations, and there are few established government-imposed regulations that require or encourage the implementation of internal controls for private cannabis companies. The consistent a…

Articles September 16, 2022 Aretha Franklin Estate Settles with IRS

The estate of Aretha Franklin has settled its long-standing debt with the IRS following negotiations.

Articles September 16, 2022 Don’t Forget! 2020 Social Security Tax Deferral Payments are Due December 31st

The CARES Act, enacted in response to the COVID-19 pandemic, allowed employers to defer the payment and deposit of the employer’s share of Social Security tax. Those payments are coming due.

Articles September 16, 2022 When Does Owning or Managing Rental Real Estate Make You a “Real Estate Professional?”

This article examines the tests a taxpayer must satisfy in order to qualify as a real estate professional.