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One Big Beautiful Bill Act (OBBBA) Resource Center

The One Big Beautiful Bill Act (OBBBA) will have widespread impact for almost every taxpayer. Visit our OBBBA Resource Center regularly for continuing updates and guidance on the tax impact of this legislation to you and your industry.

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April 04, 2024 Beth Reho

Accounting for Profits Interests: FASB Offers Clarity

The “call” for simplification has been answered! We’re talking, of course, about an amendment to FASB’s Accounting Standard Update (ASU), Compensation–Stock Compensation (Topic 718). The amendment clarifies and illustrates when it is appropriate to account for profits interests under Topic 718. If...

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April 03, 2024 Maddie MacStudy

The Importance of State Tax Planning and Compliance for Startups

The early years of a startup are challenging as you navigate financing, hiring, development and managing operations. If state tax considerations are one of the last things on your business’ to-do list, you’re not alone. With the finite resources that come with starting a company from the ground up,...

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March 27, 2024

Cleveland Magazine Names Randy Myeroff to 2024 Cleveland 500 List 

Cohen & Co is pleased to share that Senior Adviser Randy Myeroff has been recognized by Cleveland Magazine as a member of the 2024 Cleveland 500 list.  The 2024 Cleveland 500 profiles Northeast Ohio leaders from several different sectors, including business, education, entertainment, government...

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March 25, 2024 Hannah Prengler, Jon O'Donnell, Karen Raghanti, Marissa Holman

Multi-State Income Tax Update for Businesses

It’s always important for companies to keep abreast of the revolving door of changes to state and local tax compliance. It’s critical not only to ensure they are keeping up and avoiding penalties, but also looking for any potential opportunities.  Our recent webinar offered a multi-state income...

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March 13, 2024 Kelly Anzevino

Court Decision Suspends BOI Reporting for Some, Not All

NOTE: As BOI regulations continue to evolve, please see our BOI Reporting Resource Center for the most up-to-date reporting deadline information. A recent ruling in a federal district court has changed the Corporate Transparency Act’s (CTA) beneficial ownership information (BOI) reporting...

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March 11, 2024 Samantha Smudz

Could the Pass-Through Entity Tax Eliminate Your Gross-Up Payments In 2024? 

If your fund or portfolio company is considering acquiring a pass-through entity this year, such as an S Corporation, advance planning can be the key to help minimize purchase price adjustments due to a seller’s tax burden. In particular, recently created state elections for pass-through entities...

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March 06, 2024

Preparing to Become a Life-Long Learner

As I reflect on my internship experience thus far, I greatly appreciate the kindness everyone at Cohen & Co has shown me.

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February 29, 2024 Joe Falbo, Dennis Szymkowiak

IRS Intensifies Scrutiny of Business Aircraft Usage in New Audit Initiative

The rise in business aircraft purchases across the U.S. in recent years has led to company owners, management and employees using such aircraft for both business and personal purposes — often saving time, enhancing flexibility and increasing productivity. However, the IRS has taken notice.  On...

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February 21, 2024 Jay Laurila

How are Spot Bitcoin ETFs Taxed?

On January 10, 2024, the SEC approved the listing and trading of 11 spot bitcoin exchange-traded products. These products, known as spot bitcoin ETFs, began trading on January 11, 2024. Now that they are officially on the market, a natural — and important — question is, how will they be...

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February 20, 2024 Dan Sexton

IRS Extends Tax Deadlines in Nine Michigan Counties Due to Severe Weather Impact

In response to the devastating natural disasters that began on August 24, 2023, in several Michigan counties, the IRS has granted tax deadline extensions to provide support and flexibility to individuals and businesses in the affected areas. Eligible taxpayers will have until June 17, 2024, to file...

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February 20, 2024

My Recruitment Experience and First Internship

Although beginning an internship is very exciting, it can also be extremely nerve racking, especially for first-time interns!

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February 20, 2024 Matthew Divis, Kayla Lieb

How to Plan for Estate Tax Exemptions Expiring December 2025

Some taxpayers may feel they don’t need to worry about estate planning, because they have less than $13,610,000 of net assets ($27,220,000 for a married couple), which are the current estate tax exemption amounts. The truth is, if you have roughly more than $7 million in net assets ($14 million for...

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February 19, 2024 Kelly Anzevino

How Can a FinCEN Identifier Help with Beneficial Ownership Information Reporting?

NOTE: As BOI regulations continue to evolve, please see our BOI Reporting Resource Center for the most up-to-date reporting deadline information. Have you been asked to provide personal, confidential information for a Beneficial Ownership Information (BOI) report, as mandated under the federal...

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February 16, 2024

With Intelligence Recognizes Cohen & Co as the “Best” in Accounting and Audit Services

Cohen & Co received the distinction of “Best Accounting and Audit Services” in the 2024 With Intelligence Fund Operations and Services Awards.  The annual awards ceremony recognizes and rewards fund service providers who have demonstrated exceptional client service, innovative product...

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February 15, 2024 Karen Raghanti, Hannah Prengler

New York Enacts Beneficial Ownership Information Reporting for LLCs 

** This blog was last updated 8/14/24 ** NOTE: As BOI regulations continue to evolve, please see our BOI Reporting Resource Center for the most up-to-date reporting deadline information. On December 22, 2023, New York’s governor signed Senate Bill 995B/Assembly Bill 3484A, enacting the New...

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February 13, 2024 Claire Toraason

How Blocker Entities Can Help Regulated Investment Companies Expand Their Portfolios

Regulated Investment Companies (RICs) are common and very popular investment vehicles for many reasons. However, the tax code restricts the types of investments RICs can make, therefore limiting options for both funds and their investors. The use of blocker entities is an established strategy...

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February 12, 2024 Josh Lefcowitz

Knowing Your Worth: Fundamentals of Business Valuation During a Sale

As a closely held business owner, the value of your business is one of the most important factors in assessing your personal financial health and driving positive outcomes when it comes to your goals. More often than not, a significant portion of your net worth is tied to the value of your business...

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February 09, 2024 Mike Fink

$12.5 Million Sales Tax Ruling Against Amazon Offers Lesson to eCommerce Businesses

On January 24, 2024, a South Carolina Appeals Court affirmed that Amazon Services LLC was required to collect and remit sales tax on products sold on its marketplace for the period January 1, 2016, to March 31, 2016, totaling approximately $12.5 million. The case underscores the need for taxpayers...

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February 09, 2024 Erin McClafferty

Networking, Mentoring and Educating in the ETF Ecosystem   

In the highly collaborative world of exchange-traded funds (ETFs), building and maintaining a strong network is key.    Erin McClafferty recently joined Bill Arnold, Regional ETF Director of SEI, and Jennica Ross, Co-President of Women in ETFs U.S., on SEI’s ETF Revolution podcast. Erin discussed...

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February 08, 2024 Rob Meiner

Cohen & Co Welcomes Tax Partner Rob Meiner 

Cohen & Co is pleased to announce Rob Meiner, CPA, MST, has joined the firm’s growing Registered Funds Group as a Tax Partner residing in the New York City office. With over 30 years of asset management tax experience, including serving as head of the registered funds tax practice at a Big 4...

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