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The Treasury and IRS have materially turned up the pressure and sharpened their focus on transactions involving small captive insurance companies.

The following is a summary of key highlights of the final regulations, and the related provision of the April 2016 proposed regulations, where relevant.

Many companies get tangled up in Section 382 of the U.S. Tax Code governing the handling of tax carryovers when there’s been a change of ownership. EisnerAmper's Jeffrey Kelson, a Section 382 expert, walks us through the intricacies.

Partnership audit rules were materially changed in 2015 as part of the Bipartisan Budget Act of 2015 (the "BBA"). The BBA repealed the TEFRA and Electing Large Partnership rules and replaced them with a single set of rules for auditing partnerships

The Treasury released proposed regulations under Section 2704 of the Internal Revenue Code that would essentially eliminate valuation discounts currently available to gifts and bequests of non-controlling interests in family owned entities.

Any future reduction in business tax rates could have a beneficial impact on most corporations' bottom lines. However, corporations that have net-deferred tax assets recorded in their balance sheets could experience a substantial one-time hit to their P&Ls.

Governor Chris Christie reportedly gave Pennsylvania notice of New Jersey’s intent to withdraw from the Reciprocal Personal Income Tax Agreement. As it currently stands, the reciprocal agreement will be terminated as of January 1, 2017.

Taxes on foreign investors in U.S. real estate and the extensive applicability of FIRPTA. Investors who are averse to FIRPTA compliance requirements are not necessarily excluded from participating in the real estate investment market but should consult a tax advisor.

Tax accounting for Insurance companies tax provision background and steps of tax provision. ASC 740 overview and basic principles of ASC 740. The tax provision formula and the four steps to the tax provision process.

Equity interests and Section 83(b) election. This Alert addresses when and under what circumstances a section 83(b) election may be revoked. For more information on Section 83(b) Election, contact our employee benefit plan services group.

Key New Jersey tax changes that take effect for tax years ending on or after July 1, 2014. More non-resident partners of New Jersey partnerships are required to file New Jersey tax returns. Click-through nexus for sales and use tax purposes and more.

New York Tax Law raises concerns for New York corporations. The reduction in the corporate rate will be offset by the increase in the MTA surcharge. The New York tax law changes will also render many previous tax planning techniques obsolete.

Texas Tax Code explains that a taxable entity is primarily engaged in retail or wholesale trade if certain conditions are met. An issue arises when a taxable entity becomes a producer. Info on determining whether a taxable entity will be considered a producer of the products it sells.

While we are far from understanding the share of workers that will ultimately return to the office either full-time or only a few days per week, some decline in office demand is likely in almost all markets. This post highlights the questions owners are facing.

From COVID-19’s lasting impacts on the industry to the continued corporate relocations in the area, learn about the promising outlook of South Florida’s commercial real estate market.

A recap of remarks from David Bitner of Cushman & Wakefield on the current U.S. market and the trends in the real estate industry at EisnerAmper’s Real Estate Principals Luncheon.

How Property Assessed Clean Energy (PACE) funding can be used as a tool to enable building owners to borrow up to 100% of funds needed upfront to make property more sustainable, efficient, and resilient.

Whistleblower programs provide employees with a route to voice concerns while being protected from retaliation and safeguarding their anonymity. The following are key considerations for boards to consider in properly handling whistleblower complaints.

EisnerAmper partner Elliott Lee moderated a panel at the Thomson Reuters Law Firm Financial Performance Forum. Panelists tackled the topic of how to handle billable hours in the age of artificial intelligence (AI).

A discussion of FASB Accounting Standards Update (ASU) 2018-15, Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract, and what it means to public companies regarding the capitalization of implementation costs for cloud computing arrangements.