Shareholders Beware: What To Know About Reporting S Corporation Taxes

To elect to be taxed as an S corporation, business entities cannot have (i) more than 100 shareholders (all of whom must be individuals, certain trusts and estates), (ii) non-resident alien shareholders or (iii) more than one class of stock.

By Craig Panholzer & Michael L. Salad Many small businesses are taxed as S corporations because of tax benefits, such as the ability to avoid corporate tax on a business’s earnings. Unlike C corporations, S corporations generally do not pay federal income taxes at the corporate level. Alternatively, profits and losses are passed through to […]

Does a 529 College Savings Account Affect Medicaid Eligibility?

By Craig Panholzer & Michael L. Salad As back to school approaches for many, parents experience the inevitable emotional rollercoaster of sending their children to college. Joyful emotions are mixed with angst that comes with the first tuition bill.  Many people set aside funds to pay for a child or grandchild’s college education through a […]

Reminder: Corporate Transparency Act Compliance Deadline is December 31, 2024 (or Sooner)

by: Steven Land The Corporate Transparency Act (the “CTA”), which went into effect on January 1, 2024, requires nearly all businesses that were formed prior to January 1, 2024 to disclose the identity of their individual beneficial owners to the Financial Crimes Enforcement Network, a bureau of the United States Department of the Treasury (“FinCEN”), […]

Tax Lessons from the “Godfather”

“This is business not personal, Sonny!” the Corleone Family’s consigliere once exclaimed to Sonny Corleone, played by actor James Caan, in the critically acclaimed “The Godfather.” Recently, business became very personal to the beneficiaries of the Estate of James Caan. However, it was not the result of any action from the Tattalglia Family or Barzini […]

‘TIS THE SEASON FOR INCREASED GIFT AND ESTATE TAX EXEMPTIONS

The Internal Revenue Service (“IRS”) recently published Rev. Proc. 2022-38, which announced increases to the estate and gift tax exemption amounts. For 2023, the estate and gift tax exemption will be $12.92 million per individual, up from $12.06 million in 2022. This increase means that a married couple may collectively shield up to $25.84 million […]

Cooper Levenson Business & Tax Law Group Counsel Linode through Acquisition by Akamai Technologies

Akamai Technologies, Inc. (NASDAQ: AKAM), the cloud company that powers and protects life online, announced it has completed its acquisition of Linode. On February 15, Akamai announced an agreement for Akamai to acquire Linode in exchange for approximately $900 million. Cooper Levenson, P.A. represented Linode with a corporate and tax team led by firm President Robert E. Salad and […]