top of page

WILLIAM BRICKER PLLC
Search


wbricker
Dec 14, 20204 min read
Proposed Coronavirus Relief: PPP Expenses; Remote Worker State Tax Issues
By: Rachel Trickett and Maria Pigna While “stimulus” COVID-19 relief may be uncertain, COVID-19 tax relief nonetheless may occur. While...
79 views0 comments


wbricker
Dec 12, 20203 min read
President-Elect Biden’s Proposed Tax Plan Drives Tax Planning–Part II
By: Maria Pigna and Rachel Trickett Certain provisions of the Biden Tax Plan could impact business planning. A lack of control of the US...
45 views0 comments


wbricker
Nov 19, 20204 min read
IRS Signals Approval of SALT Cap Workaround
By: Rachel Trickett, Juliya L. Ismailov and Maria Pigna In Notice 2020-75, released on November 9, the Department of the Treasury and the...
35 views0 comments


wbricker
Nov 8, 20205 min read
New York-Based Employees Who Work Remotely Out-of-State Are Subject to New York Income Tax
By William L. Bricker, Jr., Rachel Trickett and Maria Pigna Taxpayers frequently anticipate that telecommuting from outside of New York...
30,450 views0 comments


wbricker
Oct 25, 20205 min read
Joe Biden’s Proposed Tax Plan Drives Tax Planning
By: William L. Bricker, Juliya L. Ismailov, Linda Galler and Rachel Trickett Partial Summary of the Biden Tax Plan [1] This note will...
46 views0 comments


wbricker
May 18, 20203 min read
IRS Issues Rules to Preserve Some Deductions for Trusts, Estates and Their Beneficiaries
By: Juliya L. Ismailov Clients often ask us whether their trust should be a "grantor" or "non-grantor" trust. This is an income tax...
37 views0 comments


wbricker
May 17, 20203 min read
IRS Relaxes “Substantial Presence” US Residency Test
By: Linda Galler and Juliya L. Ismailov The IRS has provided short-term relief to non-US persons who did not anticipate meeting the...
36 views0 comments


wbricker
May 6, 20202 min read
Congress Introduces Legislation to Allow the "Double-Dipping" Deduction of PPP-Paid Expenses
By: Juliya L. Ismailov In the wake of major legislation, known as the CARES Act (as discussed in this prior article), passed in late...
60 views0 comments


wbricker
May 3, 20201 min read
IRS Issues Guidance on Deductibility of Business Expenses Paid by Payroll Payment Program Loans
By: Juliya L. Ismailov While the CARES Act is clear on the income tax treatment of the forgiven portion of a Payroll Payment Program...
37 views0 comments


wbricker
Apr 28, 20203 min read
Federal Loans, Forgiveness and Taxes in the Time of Corona
By: William Bricker, Linda Galler and Juliya Ismailov The Paycheck Protection Program (“PPP”) is a popular feature of the CARES Act...
32 views0 comments


wbricker
Apr 23, 20202 min read
Federal Interest for Loans at Near-Zero Historic Lows
By: Linda Galler On April 18, the IRS issued Rev. Rul. 2020-11, establishing monthly applicable Federal rates (“AFRs”) for May 2020....
18 views0 comments


wbricker
Apr 18, 20201 min read
Remote Will Executions
By: Juliya Ismailov During the COVID epidemic and related emergency actions taken by state and federal governments, we have been asked if...
20 views0 comments


wbricker
Apr 7, 20205 min read
Summary of Coronavirus Legislation, The CARES Act
By: Juliya Ismailov After the Senate previously passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, H.R. 748) on...
30 views0 comments


wbricker
Apr 1, 20202 min read
3rd Part of Coronavirus Relief Package Passed: Business Loss Limitations Suspended
By: Samantha Levokove On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”)...
11 views0 comments


wbricker
Mar 31, 20201 min read
Coronavirus Relief Expanded to Federal Gift Taxes
By: Samantha Levokove The IRS has issued Notice 2020-20, amplifying the relief previously provided in Notice 2020-18. Notice 2020-20...
6 views0 comments


wbricker
Mar 29, 20203 min read
Alert: Coronavirus Tax Filing and Payment Updates
By: Samantha Levokove, Linda Galler and William L. Bricker, Jr. In the wake of the novel coronavirus (COVID-19) pandemic, the IRS has...
21 views0 comments


wbricker
Feb 21, 20207 min read
Election Season, Exemption Sunset and Planning with US Assets
By: William Bricker, Juliya Ismailov and Daniel King With the 2020 US presidential election season upon us, the million-dollar question...
33 views0 comments


wbricker
Feb 4, 20202 min read
United States v. Microsoft Ruling Limits Privilege with Accountants
By: Samantha Levokove, Linda Galler and William L. Bricker Jr. A federal district court judge [1] has ordered Microsoft to comply with...
88 views0 comments


wbricker
Feb 4, 20203 min read
Double Taxation for New York Statutory Residents
By: Samantha Levokove and William L. Bricker Jr. For years, New York (State and City) has been aggressive in seeking to conclude that a...
38 views0 comments


wbricker
Jan 24, 20203 min read
FBAR Penalties for Non-Willful Violations – By Year? By Account?
By: Samantha Levokove The unanswered question of how non-willful FBAR penalties are computed is being litigated in the Connecticut...
31 views0 comments
bottom of page