IRS Releases Long-Awaited Carried Interest Regulations Under Section 1061

By Krysten Hambrook

Share The long-awaited regulations under §1061 are finally here, even if only in proposed form. The proposed regulations, released on July 28, 2020, provide some clarity, and are effective for taxable years beginning after final regulations are published, though taxpayers can rely on them beforehand if followed in their entirety and in a consistent manner….

Physician Compensation Series: Reasonable Compensation

By Krysten Hambrook

Compensation paid to physicians can be the result of various payroll methodologies, and with that, it’s necessary to understand the concept of reasonable compensation. What Is Reasonable Compensation? Reasonable compensation is defined differently based on its context. Simplistically, in terms of deductibility, it is the amount of compensation paid so that it would be deductible…

Mergers & Acquisitions Involving Entities With PPP Loans

By Krysten Hambrook

Share The Paycheck Protection Program (PPP), enacted as part of the CARES Act on March 27, 2020, opened officially on April 3, 2020 when lenders started accepting the first round of applications. Since that time, the rules have evolved rapidly and new statutes were enacted to add additional funding (the PPP and Health Care Enhancement…

The Taxation of Payroll Protection Program Loans and Loan Forgiveness

By Krysten Hambrook

Share Some have compared the design and execution of the Paycheck Protection Program to flying an airplane while trying to build it. As analogies go, it works, writes Daniel Mayo of Withum. The author explains how the latest guidance is limiting the benefits of the program. The rules governing the paycheck protection program (PPP) have…

Tax Consequences of a Partnership or LLC Defaulting on a Mortgage

By Krysten Hambrook

Whether the economy is rebounding or in a tailspin, a business may be faced with defaulting on its loan on commercial or residential real estate property. Many real estate entities operate as partnerships and limited liability companies taxed as partnerships, and the tax consequences flow through to the partner level. So, what exactly are the…

Physician Compensation Series: Compensation Models

By Krysten Hambrook

There are many different physician compensation models and there are pros and cons to each. The best method is the one that most effectively meets the goals of your practice, partners, and employees. In addition, you need to consider the change from fee for service to value-based reimbursements. Aligning the physicians’ financial incentives for productivity…

How has COVID-19 Enhanced Your Opportunity to Claim R&D Tax Credits?

By Krysten Hambrook

Share Has your business been affected by the pandemic, requiring you to pivot your business model, production process or product offerings to meet the unprecedented demand during these turbulent times? While unintended, the COVID-19 crisis brings about a unique opportunity for businesses who might otherwise not normally qualify for the Research and Development (R&D) tax…

Election Update: Biden Proposes Eliminating Like-Kind Exchanges

By Krysten Hambrook

Share The real estate industry could be in for major change if Joe Biden is elected President this Fall. Biden, the presumptive Democratic nominee, unveiled yesterday a $775 billion plan to fund universal childcare and in-home elder care that would be paid for by eliminating tax breaks for certain high-income real estate investors, including the…

5 Withum Team Members Named to 2020 NJBIZ Accounting Power 50

By Krysten Hambrook

Share Withum, a leading advisory and accounting firm, is proud to announce that five team members, including Managing Partner and CEO Bill Hagaman, were named to the 2020 Edition of NJBIZ’s Accounting Power 50 List. Other Withum Team Members included in the list are Glenn Bellomy, Jim Bourke, Nina Chmura and Nicole DeRosa. It’s an honor…

Withum Partners with Bitpay to Accept Cryptocurrency

By Krysten Hambrook

Share Withum is now accepting Bitcoin and Ethereum, among other cryptocurrencies, as a form a payment. By partnering with Bitpay, a pioneer in blockchain payment technology, we can assure client’s cryptocurrency payments will be handled securely by the world-standard in fraud detection and efficiency. This alternative payment method offers flexibility and convenience for both national…