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Cohen & Co’s Best of the Blogs 2023

January 03, 2024 Advisory Services, Assurance Services, Tax Services, Investment Companies , Private Companies

This past year was filled with twists and turns for businesses and their owners — from rising interest rates and inflation impacting cash flow, to the ups and downs of the M&A market, to planning for sunsetting provisions of the Tax Cuts and Jobs Act. New regulations also added complexity, such as SEC rules for private fund advisers and the Corporate Transparency Act’s Beneficial Ownership Reporting requirements. 

Below recaps some of our most popular thought leadership topics from 2023.

The Pros and Cons of Selling Your Business to an ESOP

Posted by Mike Demko

As part of a series of topics focused on helping owners understand the many facets of selling a business, we reviewed one lesser-known but worthy option — the Employee Stock Ownership Plan, or ESOP. The article highlights key pros, cons and considerations.

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The SEC’s New Rules — and Their Impact — for Private Fund Advisers

Posted by Keith Stafford

The SEC’s new rules and amendments to the Investment Advisers Act of 1940 significantly impacts both registered and non-registered investment advisers, but specifically advisers of private funds. We cover what’s at stake, especially for new and small advisers, and the impact on their business from implementation through the long-term.

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2023 Year-End Tax Planning for High-Net-Worth Individuals

Posted by Joe Webb and Matt Rager

Members of our tax team take a deep dive into planning ideas to help high-net-worth individuals maximize opportunities and minimize taxes at year-end. Focus areas include sunsetting of key provisions of the Tax Cuts and Jobs Act, estate tax and retirement planning, charitable contributions, pass-through entity taxes and more.

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2023 Year-End Tax Planning: What Your Business Needs to Know

Posted by Adam Fink

With interest rates and inflation on the rise, tax planning is as important as ever for businesses. Our tax experts compiled some of the key areas to help business decision makers and entrepreneurs manage cash flow for their enterprise, and stay up to date on prominent changes to tax rules and regulations. 

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7 Q&As to Guide You Through Beneficial Ownership Information Reporting Under the Corporate Transparency Act 

Posted by Jason Jones

While part of the Corporate Transparency Act of 2021, the looming effective deadlines for beneficial ownership reporting, beginning in January 2024 for some, have made this a hot topic of discussion. Q&As in this piece from our dedicated team will help you prepare for the new regulations and their implications.

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6 Essential Questions Audit Committees Should Be Asking Their Auditors

Posted by Bryan Friedmann

Our professionals focused solely on the investment industry break down the PCAOB’s staff Spotlight on what questions audit committee members should be asking their independent auditors. We focused on six of the 10 areas we find the most impactful — adding our perspectives concerning specific obligations, responsibilities and overall efficacy of an audit.

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IRS Offers New Filing Exception for Schedule K-2 & K-3 for 2022 Tax Year

Posted by Robert Venables

Beginning with tax year 2021, partnerships and S corporations that had items of international tax relevance were required to file two additional forms: Schedules K-2 and K-3. But for the 2022 tax year, the IRS updated its instructions to include an important domestic filing exception.

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Why Real Estate Entities Should Consider Interest Rate Swaps and Caps to Hedge Against Rate Volatility

Posted by Krista Zuchowski and Donna Weaver

Whether you are looking to finance new deals or refinance current properties, rising interest rates may cause significant tax issues in the immediate future. Interest rate swaps and caps could provide an excellent option to hedge against uncertain rates. Our experts help you understand the tax implications of each alternative.

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Your Auditors are Invited to the Tailored Shareholder Report Party, Too!

Posted by John Braun

Many in the mutual fund and ETF industry have been asking, “What role, if any, does my auditor have relative to the Tailored Shareholder Report, and how will the process work?” These questions are a result of the SEC’s additional reporting requirement after adopting new rule and form amendments in October 2022. This article offers clarity around the role your auditors should take.

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Proposed Regulations for Domestically Controlled REITs Could Result in More Tax for Foreign Investors

Posted by Dave Charles and Dave Sobochan

In December 2022, the IRS issued proposed regulations that may change real estate investment trusts’ (REITs) domestically controlled status, which could cause non-U.S. investors to pay significant U.S. tax on any gains realized upon sale of their stock. Our real estate team takes a closer look at the potential impact.

Read now >>

Contact a member of your service team or one of the authors to discuss these topics further.

Cohen & Co is not rendering legal, accounting or other professional advice. Information contained in this post is considered accurate as of the date of publishing. Any action taken based on information in this blog should be taken only after a detailed review of the specific facts, circumstances and current law.

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