Searching Content indexed under Tax by McLane Middleton, Professional Association ordered by Published Date Descending.
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How Should I Structure My New Business?
Q: I recently started a new business in New Hampshire. What is the best way to set up my business that is simple, yet enables me to grow the business in the future?
United States
6 Feb 2019
Complying With Federal Partnership Audit Rules
Q: My business is an LLC taxable as a partnership and has only a few members. I understand that the new federal partnership audit rules may require me to name a "partnership representative."
United States
7 Jan 2019
Time To Zone In On Qualified Opportunity Funds
Buried in the 2017 tax bill is a tax deferral and basis boosting provision aimed at luring investors to fund real estate development projects and new businesses in distressed, low-income communities.
United States
10 Dec 2018
Fix Your Obsolete Estate Plan
The Tax Cuts and Jobs Act of 2017 can mean good news for folks standing to inherit property.
United States
9 Nov 2018
S Corp Shareholders Take Note
New tax law contains some pitfalls that should require switching your tax regimen.
United States
11 Oct 2018
If You're A Shareholder Of A NH S Corp, You Might Be Making A Mistake
As you may know, on Dec. 22, President Trump signed into law, as part of the Tax Cuts and Jobs Act of 2017, an amazing new provision of the Internal Revenue Code called Section 199A.
United States
27 Sep 2018
What Every Business Lawyer Should Know About The New IRC Section
On December 22, 2019, new Internal Revenue Code Section 199A was signed into law as part of the Tax Cuts and Jobs Act of 2017 (TCJA). It became effective on January 1, 2018.
United States
28 Aug 2018
How One IRS Change Could Impact NH Small Businesses
On Jan. 1, new Internal Revenue Code Section 199A became effective under the Tax Cuts and Jobs Act of 2017.
United States
4 Jul 2018
United States Supreme Court Declares Open Tax Season On On-line Retailers
In a long awaited decision reversing 26 years of existing precedent, on June 21st the United States Supreme Court ruled in South Dakota v. Wayfair, Inc., that states and other taxing jurisdictions...
United States
2 Jul 2018
The Pass-Through Business Income Deduction
To the surprise of many, the federal tax legislation that was the focus of last fall's Congressional session, the Tax Cuts and Jobs Act of 2017 (the "TJCA"), was enacted December 22 ...
United States
16 May 2018
LLCs And Tax Reduction: What Members Can Do To Avoid Social Security And Medicare Taxes?
No one likes to pay federal income taxes, but for many members of multi-member LLCs, the self-employment tax and the Medicare tax on their income from their LLCs can be almost as bad.
United States
28 Nov 2017
Preparing For A 'Border Adjustment Tax'
What is the proposed "border adjustment tax," and what does it mean for businesses?
United States
20 Apr 2017
Nonprofits And Property Income: Renting To The Wrong Entity Could Result In A Tax Liability
Charitable entities---schools, churches, fraternal organizations--- are largely dependent upon private financial contributions for their existence.
United States
27 Mar 2017
New Deferred Compensation Rules Provide Greater Flexibility To Tax Exempt Employers
Unlike private employers, tax-exempt and governmental employers are required to comply with the complex rules of Tax Code Section 457 whenever compensation is payable to employees in arrangements beyond...
United States
3 Mar 2017
Ending The Dreaded Basis Step-Up Addition Statute
For many years, one of the most controversial aspects of the New Hampshire business profits tax has been the basis step-up requirement triggered on the transfer of equity in a business.
United States
3 Mar 2017
New Federal Partnership Audit Rules Could Be Trouble For NH LLCs
For many New Hampshire business entities taxable as partnerships, including multi-member limited liability companies and general and limited partnerships, the possibility of an adverse IRS audit is a continuing nightmare.
United States
20 Oct 2016
New Hampshire Legislature Enacts Tax Amnesty Program
Recently enacted House Bill 2 includes a tax amnesty plan for all New Hampshire taxes collected by the Department of Revenue Administration.
United States
26 Nov 2015
Before The Sale: Tax Planning For Business Owners
As the baby boomers age, we are witnessing what many have described as the largest transfer of wealth from one generation to another.
United States
19 Aug 2015
The New Hampshire Interest And Dividends Tax
The I&D tax does apply to the usual suspects: interest from bonds, promissory notes and debts owed to the taxpayer, and dividends paid on corporate stock, among others.
United States
8 Jul 2015
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