HOT TOPICS / INSIGHTS

Industry Insights
Hot Topics / Insights
February182016
PATH Act Impacts FIRPTA Rules

Berdon Tax Team 02.18.2016 | eVisor The enactment of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) on December 18, 2015 made significant changes to Foreign Investment […]

February182016
Still No Relief for Substantiation of Charitable Donations of $250 or More

erdon Tax Team 02.18.2016 | eVisor Responding to thousands of negative public comments, the IRS has withdrawn proposed regulations that would have permitted charities to file a new information return […]

February112016
NYC Multifamily Market Remains Bullish, Despite 421-A Uncertainty

02.11.2016 | Berdon Alerts Regulatory uncertainty, with the expiration of 421-A, and rising land prices have resulted in developers finding themselves in a holding pattern with regards to new rental […]

January282016
Greenlighting a Lateral or Merger? Financial Due Diligence Leads the Way

John Fitzgerald, CPA and Michelle Chan, CPA 01.28.2016 | Practice Made Perfect Pushing the button on a lateral or merger can be one of the most difficult decisions a firm […]

January112016
New Information Reporting Requirements Effective January 1st

Berdon Tax Team 01.11.2016 | eVisor Issuers of securities are generally required to file Form 8937 to report actions that affect the basis of issued securities. Rules effective on January […]

January112016
The Wrong Way to Take a Partial Bad Debt Deduction

Berdon Tax Team 01.11.2016 | eVisor An IRS ruling1 highlights that there is a right way and a wrong way to charge a bad debt off the books. The ruling […]

December282015
Court: CEO’s Compensation Must be Capitalized

Berdon Tax Team 12.28.2015 | eVisor The Fifth Circuit Court of Appeals recently upheld a decision of the Tax Court regarding the capitalization of costs incurred by a real estate […]

December282015
Feds Gain Enhanced Ability to Collect Delinquent Taxes

12.28.2015 | eVisor As part of the highway funding bill, signed by President Obama on December 4, the IRS gets two more ways to go after delinquent taxes – via […]

December282015
Limited Financial Authority is No Protection from Liability

12.28.2015 | eVisor A federal court ruled in Waterhouse v. U.S. 1 that a shareholder with limited financial authority could still be liable for payroll tax deficiency. In the matter, […]