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The continued rise in the number of internet investment advisers has caused the evolving of certain securities rules from the SEC. This article offers insight into certain changes from the SEC and what advisers can do to react.

Learn about the latest on compliance with the SEC's Marketing Rule for investment advisers.

Preparing your financial records for an IPO? This guide provides a comprehensive overview of the key steps, requirements, and challenges involved. Learn how to get your financials audit-ready and navigate the IPO process successfully.

Key factors when determining the NOL utilization allowed in a given year for New York City partnerships is to look at the current-year percentage and the loss-year percentage.

A discussion about the differences between a hobby and a business as they relate to taxation –and when it may be time to convert.

In addition to determining whether Software as a Service (SaaS) is a taxable transaction, states also have to determine to which state the sales are sourced.

IRS and Treasury Department announced a further delay to the effective/applicability date for dividend equivalent regulations under IRC Sec. 871(m).

A discussion of the IRS and Dept of Treasury’s recently released IRS Notice 2019-66, issued in response to comments received related to the draft Schedule K-1.

This Business Tax Quarterly discusses Hobby vs Business and several Tax Considerations Before Selling a Business.

Two business matters are discussed including what are Four Tax Considerations Before Selling a Business, and three Main Criteria for Turning a Hobby into a Business.

Tim Schuster, a senior manager in EisnerAmper Private Business Services Group, was a guest on CBS News’ live streaming site (CBSN). Tim’s multi-segment appearance focused on tax-season issues such as getting your refund as quickly as possible, what the different tax brackets mean, and more.

EisnerAmper Co -Leader of Personal Wealth Advisors Group was a guest on Yahoo Finance discussing the pros and cons of an IRA versus a Roth retirement account.

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.”

The current tax regime may have owners of middle-market companies thinking of selling their business. 2020 promises a testy election season; a change in the political balance could mean significant tax changes. This article features a review of the main tax impacts based on entity and transaction type.

A brief synopsis of recent audit campaigns initiated by the IRS Large Business and International Division.

A discussion of the Internal Revenue Service’s proposed regulations on federal income tax treatment for cloud-based transactions.

This article discusses key aspects of the final regulations, including the clarification of the definition of interest for purposes of the limitation; the impact on the calculation of adjusted taxable income from sales of depreciable assets; and the impact on the calculation of ATI from depreciation and amortization expense that was capitalized to inventory.

A discussion of the IRS’s move that should calm concerns over the potential tax consequences of the impending transition to the use of reference interest rates other than interbank rates (“IBORs”) in debt instruments and non-debt contracts.

This articles features discussion of the likely tax landscape, post-election and over the next few years.

The IRS’ Bipartisan Budget Act Audit Roadmap is the latest in a series of actions signaling its intention to audit more partnerships. It generally applies to all partnerships required to file a Form 1065, U.S. Return of Partnership Income.