In the late afternoon on Friday, January 18, 2019, the IRS issued in rapid-fire succession four documents concerning ...

The Tax Cuts and Jobs Act temporarily doubled the value of assets that can be transferred without triggering ...

On August 8, the Internal Revenue Service issued much-anticipated proposed regulations (REG- 107892-18) (“Proposed Regulations”) concerning the deduction ...

The Tax Cuts and Jobs Act of 2017 (“TCJA”), enacted Dec. 22, makes modifications to the deductibility of ...

A new Qualified Opportunity Zone (“QOZ”) program to encourage investment in low-income communities (“LICs”) is part of the ...

On February 9, Congress passed, and the President signed into law, H.R. 1892, the “Bipartisan Budget Act of ...

Section 199A Pass-through Deduction Webinar When Thursday, February 15, 2018 from 1:00 PM to 2:00 PM CST Add ...

Deadline Approaches for Distributions Eligible for 65-Day Election by Calendar-Yearend Complex Trusts and Estates: Tuesday, March 6, 2018 The ...

Tax Cuts and Jobs Act Webinar- February 7, 2018 at 2:00pm CST     When Wednesday, February 7, ...

The part of the new Tax Cuts and Jobs Act (“TCJA”) about which we at HM&M have received ...

Question: Are Business-Related Meals and Entertainment Still Deductible? Answer: Fifty percent of all costs of reasonable business-related meals are deductible. Some ...

Tax Cuts and Jobs Act   SUMMARY The House of Representatives and Senate have both passed the “Tax ...