Articles & Publications

  Have you recently inherited assets and are wondering how to preserve your inheritance in the face of complex tax issues?  Heirs need to be aware of a few estate tax implications associated with inheritance that can work in. Read More >>

The IRS released the highly anticipated final regulations regarding tangible property late last year.  The final regulations provide a myriad of new rules for many taxpayers that became effective Jan. 1 of this year for calendar year-end taxpayers. The. Read More >>

  Mandatory Electronic Filing and Changes to the Minimum Fee A number of changes to the Ohio Commercial Activity Tax (CAT) became effective Jan. 1. Among those changes is the mandatory online filing of all originally filed CAT returns.. Read More >>

  Trustees have a small window of opportunity to save potentially thousands in tax dollars if they act quickly by March 6, 2014.  Trust distributions have always been an important planning tool to maximize tax savings for trusts and. Read More >>

  As the world celebrated the beginning of a new year, many here in the U.S. may not have realized that as of midnight, Dec. 31, Congress allowed 55 popular tax breaks, benefiting everyone from teachers and students to. Read More >>

  Late last year, the Internal Revenue Service finally released the highly anticipated final regulations regarding tangible personal property.  The final regulations provide a myriad of new rules for many taxpayers that became effective Jan. 1 of this year.. Read More >>

  Allows L.L. Bean to Move On in Fight Against Taxation The Ohio Board of Tax Appeals (BTA) upheld an assessment for Ohio’s Commercial Activity Tax (CAT) against L.L. Bean, Inc., an out-of-state taxpayer with no physical connection to. Read More >>

  In late fall of last year, the IRS released final regulations that clarify how business expenditures related to tangible property should be treated from a tax perspective. This has been a gray area for many business owners for. Read More >>

  On Feb. 10, the Obama administration delayed the employer healthcare mandate once again until 2016. The one year delay gives mid-sized employers (50-99 full-time employees) an additional year to adapt to the healthcare regulations without incurring a penalty.. Read More >>

  Ohio residents, part-time residents and nonresidents are eligible for a deduction of 50 percent of “Ohio small business investor income,” up to the first $250,000.  The maximum deduction allotted is $125,000.  Ohio small business investor income includes net. Read More >>