Family Law and the 2017 Tax Act
The 2017 Tax Act (formally, the Tax Cuts and Jobs Act) will have indirect and direct impacts in family law cases.
199A Qualified Business Income Regulations
Erin Maloney / 0 Comments / Observations, Tax /
The Tax Cuts and Jobs Act enacted one of the most significant tax deductions in history for small businesses.
Supreme Court Ruling – Sales Tax
Erin Maloney / Observations, Tax /
June 28, 2018 In a 5-4 vote and an opinion written by Justice Kennedy on June 21, 2018, the US Supreme Court decided South Dakota v. Wayfair, Inc. Basically, this opinion states that physical presence is not a necessary requirement in determining nexus rules (i.e. whether a business has a connection to a state). The… [Read More]
Jan Sorrentino, EA Meets with Associates of Senators Hassan and Sanders
2018 Fly-in Participant Press Release
Rick Maloney Speaks at the Annual NHAJ CLE on Family Law
Erin Maloney / Company News, Observations, Tax /
Richard Maloney presented “The New Tax Law” at the New Hampshire Association for Justice’s annual Continuing Legal Education Seminar on Family Law on February 9. Attended by over 100 attorneys, speakers included judges and experienced family law practitioners. The seminar was intended to assist trial attorneys in understanding and navigating through the complex issues associated… [Read More]
Kevin Kennedy Presents at Business Industry Association’s Small Business Day
Erin Maloney / 0 Comments / Company News, Tax /
Presenting on February 9, 2018 in Concord New Hampshire at the New Hampshire Business and Industry Small Business Day, Kevin Kennedy, CPA, CFE on the new federal tax law “The Tax Cut and Jobs Act” and its implications to small New Hampshire businesses. Presenting along with Kevin were Karl A. Heafield, CPA MST, John Rich,… [Read More]
Kevin Kennedy Presents at Business Industry Association’s Small Business Day
Erin Maloney / Company News, Tax /
Presenting on February 9, 2018 in Concord New Hampshire at the New Hampshire Business and Industry Small Business Day, Kevin Kennedy, CPA, CFE on the new federal tax law “The Tax Cut and Jobs Act” and its implications to small New Hampshire businesses. Presenting along with Kevin were Karl A. Heafield, CPA MST, John Rich,… [Read More]
Meals & Entertainment via the Tax Cuts and Jobs Act
Erin Maloney / Observations, Tax /
February 1, 2018 The Tax Cuts and Jobs Act (TCJA) made substantial changes to the income tax rules for the deduction of entertainment expenses and meal expenses. These changes are effective for amounts incurred or paid after December 31, 2017, regardless of the taxpayer’s tax year. We encourage businesses to consider how their record keeping… [Read More]
Rick Maloney Speaks on the new Tax Law to New Hampshire Family Law Mediators
Erin Maloney / Company News, Observations, Tax /
On January 25, Richard Maloney led a panel discussing “What Family Mediators and Lawyers Need to Know About the 2018 Tax Changes” sponsored by the New Hampshire Conflict Resolution Association (NHCRA). The presentation was intended to guide family law mediators on relevant issues effected by the new Tax Cut and Jobs Act, including significant changes… [Read More]
Dependents, Exemptions, and Credits via the Tax Cuts and Jobs Act
Linda Silva / General /
January 17, 2018 The new Tax Cuts and Jobs Act has significantly reworked the tax treatment of dependents. Child Exemptions: The statute was kept in place but a new subsection was added that defined the exemption amount as zero. The significance is in the case of non-married parents, the definition of dependent stays in place… [Read More]