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High Net Worth & Wealth Transfer

High Net Worth & Wealth Transfer Insights

September 03, 2026 Robert Venables, Michael Boncher, Ray Polantz, David Charles, Cynthia Pedersen, Jonathan Williamson

AICPA August Tax Adviser Covers M&A, European Waterfalls, Digital Assets and More

In this issue we focus on subjects including M&A, estate and gift tax, foreign income, digital asset legislation, tax burdens and tax return authority levels.

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August 18, 2026 Tim Kaiser

10 Trust Structures, Elections and Provisions to Consider for Your Charitable, Family and Business Goals

Explore 10 trust structures, elections and provisions that can support charitable, family and business planning goals while managing taxes and assets.

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July 24, 2026 Scott Swain, Tom Kotick

The CFO’s Guide to Estate Planning for Closely Held Businesses

Finance leaders play an important role in helping business owners execute, monitor and adapt their estate plans. Learn how to add value and help avoid costly surprises.

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May 11, 2026 Hannah Prengler

NYC Sets Sights on Reducing Pass-Through Entity Tax Benefit for Residents

While NYC’s proposed PTET credit reduction is no longer on the table, it’s imperative to understand and prepare for this type of unprecedented tax legislation.

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March 02, 2026 Robert Venables

New Court Ruling May Allow Tax Refunds for Pandemic Penalties and Interest

The recent Court of Federal Claims ruling in Kwong vs. U.S. may give taxpayers a refund opportunity on penalties and/or interest resulting from underpayments, late filings or late payments during the COVID-19 pandemic.While it is still too early to know how this will ultimately play out in the...

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November 17, 2025 Joe Falbo, Tom Kotick

2025 Year-End Tax Planning Guide for Individuals

Minimizing taxes is an ongoing challenge for individual taxpayers, and, as year-end approaches, that goal becomes even more critical. There are numerous options within the tax code to help reduce your individual tax burden. To accomplish this, you must evaluate your overall tax situation and...

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August 12, 2025 Nick Longo, Karen Raghanti, Scott Zielaskiewicz, Cody Parkman

Ohio Begins Broader Tax Restructuring with New Budget Bill: What You Should Know

Ohio House Bill 96 signals a significant state tax restructuring effort is underway. The bill repeals several longstanding, impactful sales tax exemptions.

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July 21, 2025 Joe Falbo

One Big Beautiful Bill Up Close: Tax Impact for High-Net-Worth Individuals

OBBBA imposes five key provisions set to reshape tax strategies for high-net-worth individuals. Understanding the implications is extremely important.

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July 21, 2025 Jonathan Williamson, Stephen Fisher

One, Big, Beautiful Bill Up Close: Tax Impact for Private Equity and Registered Funds

Posted by Jon Williamson and Stephen FisherOn July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, altering the tax landscape for the near and long-term. Much like the 2017 Tax Cuts and Jobs Act (TCJA), the impact of the OBBBA is dependent on each taxpayer’s...

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July 21, 2025 Dave Sobochan, Angel Rice

One Big Beautiful Bill Up Close: Tax Impact for Real Estate

On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) became law and will have a significant impact on the real estate industry in particular. Key areas include the preservation of full deductibility for business state and local taxes, permanent extension of the 20% deduction for pass-through...

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July 21, 2025 Adam Fink

One Big Beautiful Bill Up Close: Tax Impact on Private Companies

The One Big Beautiful Act (OBBBA), signed into law on July 4, 2025, is one of the more comprehensive tax reform packages in recent years. It makes several temporary provisions from the Tax Cuts and Jobs Act (TCJA) permanent, introduces new deductions, and impacts how businesses and individuals...

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July 10, 2025 Robert Venables, Michael McGivney

6 Tax Provisions that Changed in the Final One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law after it narrowly passed in the Senate (51-50) and House (218-214). While the new law may have only narrowly passed, it will have widespread impact for almost every taxpayer. From its extension of Tax Cuts...

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June 25, 2025 Robert Venables, James Kaptur

Senate Details Tax Provisions in Its Version of The One Big Beautiful Bill

The One, Big, Beautiful Bill (TOBBB) made more progress this past week as the Senate Finance Committee released its draft tax provisions to be included in the bill. While the Senate’s version is similar to the House version passed in May, key distinctions and certain provisions are still...

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May 21, 2025 Robert Venables

House Bill Takes Next Step: Stand Out Tax Areas to Watch (for Now)

The House of Representatives’ reconciliation bill — The One, Big, Beautiful Bill (TOBBB) — took another step forward this past week when the House Budget Committee advanced the bill by a vote of 17-16. TOBBB will now go to the House Rules Committee, where changes are expected...

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February 03, 2025

Cohen & Co’s Best of the Blogs 2024

This past year certainly kept business and individual taxpayers on their toes. Beneficial ownership information (BOI) reporting topics overwhelmingly took precedence for our blog readers. Grant audits — a specialized financial audit many organizations find themselves facing after receiving...

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January 27, 2025 Mike Dellavalle

5 Digital Asset Trends to Watch in 2025

Posted by Mike DellavalleThe digital asset space continues to captivate us with every nuance and (rev)evolutionary moment. For 2025, we believe there will be even more excitement and energy to both monitor and experience. Below are the five trends topping our radar:Approval and Launch of...

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January 02, 2025 Joe Falbo

How Your Buy-Sell Agreement Could Impact Your Personal Federal Estate Tax

In June of 2024 the Supreme Court unanimously decided in Connelly v. United States that a corporation’s contractual obligation to redeem shares is not necessarily a liability that reduces a corporation’s value for purposes of the federal estate tax. Further, the Court stated that the...

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November 25, 2024 Joe Falbo

5 Year-End Tax Planning Focus Areas for Individuals in 2024 (and Beyond)

An underlying theme in year-end tax planning for high-net-worth individuals last year was planning around the impending sunset of the 2017 Tax Cuts and Jobs Act (TCJA). That theme continues this year, albeit with even more uncertainty. The election of former President Donald Trump along with a...

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October 31, 2024 Marie Brilmyer, Phil Ryan, Jim Lisy

White Paper: 7 Questions to Ask Before Selling Your Closely Held Business

As a business owner, you’ve likely dedicated a significant portion of your life nurturing and growing your business into a success. And now, regardless of the reason — and there are plenty — it’s time to sell. What are your next steps? What are the best practices to...

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October 15, 2024 Cynthia Pedersen

Rev. Proc. 2024-28 Safe Harbor Means Year-End Planning for Digital Asset Users

Earlier this summer the IRS issued final regulations on information reporting requirements for digital assets, including determining amount realized and basis allocations. At the same time, the regulatory body also provided safe harbor relief for taxpayers to substantiate their basis allocations...

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