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Qualified Small Business Stock (QSBS) has matured over the 25 years since enactment to go from offering minimal tax savings to now offering a 100% tax exclusion for stock acquired after September 27, 2009, now achieving significant tax savings.

The Tax Cuts and Jobs Act changed both estate planning and income tax rules so that community property gets a full step-up in basis at the death of the first spouse, even though the surviving spouse’s property is not included.

This article offers a look at some of the complications (and solutions) that can arise during estate planning for married couples, including the community property treatment of assets, the limitations of spousal lifetime access trusts (SLATs), and how to qualify for the marital deduction while also removing those assets from your spouse’s estate.

The SBA’s Train, Hope, Rise, Innovate, Venture, Elevate (“T.H.R.I.V.E.”) program is a free, executive-level training series designed to accelerate the growth of high-potential small businesses across the U.S.

Family offices are increasingly focusing on tax optimization and deferral strategies as responses to inflation and rising interest rates.

There are two options to employ retirement assets in a start-up business: a self-directed individual retirement arrangement (“SDIRA”) and a rollover as business start-ups (“ROBS”). The circumstances in which each of these two options can be used are very different.

The one-two punch of Relentless/Loper Bright v. United States and Corner Post v. United States in the summer of 2024 could have ramifications for tax regulations and guidance for years to come.

What NJ small businesses and nonprofits need to know about taking advantage of the New Jersey Economic Development Authority’s (“NJEDA’s”) Small Business Improvement Grant.

A cautionary tax case study for practitioners tackling innocent spouse relief claims and the subjective nature and procedural process required by the court.

In 2021, the IRS issued commentary regarding IRC 469 on short-term rental property and the linkage with self-employment income.

You may be eligible to claim the Child and Dependent Care Credit if you have a dependent child under age 13, or any other dependent or a spouse incapable of caring for themselves and you pay someone to provide household services or care for them while you work or seek work.

A recent panel on the future or the art market showed where technology along with other factors are playing key roles for investors.

This content features and examinations of the differences between donating via donor-advised funds and private nonoperating functions, as well as a review of recent cases involving donor-advised funds.

A recent webinar discussed the importance of communication in creating and maintaining family cohesion among generation 1 (“G1”) and the younger generations (“G2” and “G3”).

Customized technology solutions can help modern family offices create roadmaps to reach their strategic goals and objectives, aid in data-driven decision-making, and provide opportunities for outsourcing to free up internal resources.

Often a family vacation home is a very significant asset of the parents; when that is the case, it is harder to keep it if there is not an availability of funds to facilitate future maintenance and repairs. This content takes a look at the decision to keep the property, and a few methods that may make it easier.

In February 2022, the U.S. Treasury issued a notice of proposed regulations regarding the distribution rules for inherited IRAs and other retirement plans by eliminating the life expectancy payout (“stretch IRA”) for most beneficiaries under the 2019 SECURE Act.

A look at the U.S. Federal Reserve’s decision to raise its benchmark interest rate by half a percentage point on May 4.

A look at how recent moves by the Federal Reserve to increase interest rates are impacting mortgages, inflation, business loans and equity markets.

One of the EisnerAmper Tax Partners was a guest on Kelly Phillips Erb’s widely popular Taxgirl Podcast. He shared his insights on how inflation can impact tax planning strategy.