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The Tax Cuts and Jobs Act introduced a new 20% pass-through deduction – IRC Sec. 199A – for business taxpayers other than corporations. Taxpayers may rely on the Proposed Regulations until final regulations are published.

Recent tax reform offered many favorable business tax breaks at the federal but that doesn’t mean states will follow in lockstep with all the same provisions. To what extent states will adopt similar measures isn’t yet fully known.

The Supreme Court reversed a 1992 ruling that a state could only require vendors with a “physical presence” to collect and remit sales tax. The new ruling has ramifications far beyond merely sales tax and typical e-commerce companies.

In Notice 2017-38, the IRS and Treasury identified documentation regulations under IRC Sec. 385 as one of the eight tax regulations imposing an undue financial burden on taxpayers. Until finalized, taxpayers may rely on the proposed regulations.

This article offers a recap of a recent roundtable hosted by EisnerAmper and Lowenstein Sandler LLP, featuring Suzan Rose and Michelle Noyes of the Alternative Investment Management Association. Conversation focused on the U.S. Court of Appeals for the Fifth Circuit’s recent decision to vacate the SEC Private Fund Adviser Rules, and the impact of that ruling on the responsibilities of compliance professionals.

EisnerAmper covers the latest regulatory developments in the financial industry from our Chief Compliance Officer Roundtable Luncheon. Learn more about the SEC's recently adopted Private Fund Adviser rules and Form PF reporting amendments, gaining valuable insights into compliance challenges and key deadlines for large and small advisers.

EisnerAmper's CCO Roundtable address the SEC's whistleblower program and FinCEN's AML/CFT's impact on investment advisers

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.”