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Overview of the Tax Provisions in the One Big Beautiful Bill Act

On July 4, 2025,, the One Big Beautiful Bill Act (OBBBA) became law.  The Act itself was almost 1,000 pages.  It made many of the provisions of the 2017 Tax Cuts and Jobs Act permanent and included new federal tax provisions....more

New Dollar Limits Applicable to Retirement Plans for 2024

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2024. Many...more

Ringing in 2024 with Updates on Estate and Gift Taxes

The New Year brings with it new estate and gift tax exemption and exclusion amounts.   In 2017, a new tax law doubled the federal estate and gift tax exemption. And that exemption amount has increased each year between 2018...more

'Tis the Season for Giving Charitable Giving Through Donor Advised Funds

Have you considered establishing a donor advised fund as part of your year end giving? A donor advised fund is a type of charitable giving vehicle that allows you to make an irrevocable contribution to a charitable...more

IRS Cost of Living Adjusted Dollar Limits Applicable to Retirement Plans for 2022

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2022. Many...more

Four Key Estate Planning Issues We're Following in 2021

The past twelve months have demonstrated that a solid estate plan, which includes steps to protect your wealth, can help you feel better prepared and provide a sense of control during times of economic uncertainty.  As we...more

Are Eligible PPP Expenses Deductible? IRS vs. Congress?

The CARES Act was enacted in March 2020 for purposes including providing financial assistance to eligible borrowers under the Paycheck Protection Program, well known as PPP, and more than $500 billion of forgivable loans have...more

Good News for Owners of Connecticut Pass-Through Entities

The Internal Revenue Service (IRS) released Notice 2020-75 on November 9, 2020, which validates the federal income tax deductibility of the payment of the Connecticut Pass-Through Entity Tax (the “PET”)....more

IRS Permits RMD Rollovers Until August 31, 2020

The Coronavirus Aid, Relief and Economic Security Act, known as the CARES Act, permits any taxpayer with a Required Minimum Distribution (RMD) due in 2020 from a defined-contribution retirement plan, including a 401(k) or...more

IRS Extends Individual Tax Filing Deadline to July 15, 2020

The Internal Revenue Service (IRS) previously announced that the time for payment of income tax and including self-employment tax was extended until July 15, 2020, for amounts up to $1 million for individuals and $10 million...more

IRS Announces Cost of Living Adjustment (COLA) Limits for 2020 Applicable to Retirement Plans

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2020. Many...more

Partnerships and Limited Liability Companies Take Note: Significant Changes in IRS Audit Procedures Take Effect January 1, 2018

Under pre- 2018 rules, when a partnership (which for this Client Alert will include a limited liability company which is taxed as a partnership) was audited by the IRS, one of the partners acted as the “Tax Matters Partner”...more

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