Blog

Entity Selection Under the New Tax Law

January 22, 2018 by Sean Hauenstein
Copeland Buhl
The new tax law made several changes to business taxes that an analysis of entity selection may be appropriate. The new tax rate for a C corporation is a flat 21%.  For a pass-through entity (S corporations and partnerships) and sole proprietorships, the income is taxed on the owner’s personal...
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Easing of Individual Alternative Minimum Tax

January 22, 2018 by Jeremy Thompson
Copeland Buhl
The new tax law does not eliminate the alternative minimum tax (AMT) for individuals, but there are changes that will reduce the number of taxpayers who are subject to it. First, the AMT exemption has been increased for tax years 2018-2025.  The AMT exemption is similar to the standard deduction...
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Meals & Entertainment Expense Changes

January 22, 2018 by Jeremy Thompson
Copeland Buhl
The New Tax Act changed the rules on the deductibility of business meals and entertainment expenses. The New Tax Act disallows the deduction for an activity that is considered entertainment, amusement, or recreation (i.e. sporting event tickets, golf, hunting and fishing trips, etc…). Another change in this area is the...
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2018 Estate and Gift Tax Law Changes

January 8, 2018 by Pete Finch
Copeland Buhl
FEDERAL: Under the Tax Cuts and Jobs Act of 2017 that was signed into law by President Donald Trump on 12/22/2017, the basic exclusion amount for gifts made and estates of decedents passing away after December 31, 2017 and before January 1, 2026 has doubled from an inflation-adjusted $5 million...
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