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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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February 21, 2022 Robert Venables

Does Your Partnership or S Corp Need to File a K-2 or K-3 for Its 2021 Taxes?

Partnerships and S Corporations with certain foreign activity or foreign owners may have a surprise in their returns this year — in the form of additional reporting via Schedules K-2 (Partners’ Distribute Share Items – International) and K-3 (Partner’s Share of Income, Deductions, Credits, etc. –...

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February 16, 2022 Tina Dzik

How to Know If Your Organization Will Need an Audit for Provider Relief Funds

Many commercial entities have received funding from the federal government in various forms since 2020 in response to the COVID-19 pandemic. The Department of Health and Human Services (HHS) continues to be at the forefront, funding healthcare entities specifically with Provider Relief Funds (PRF)...

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February 11, 2022 Corey McLaughlin

5 Proposed Changes to the Investment Advisers Act That Could Impact Private Fund Advisers

On February 9, 2022, the Securities and Exchange Commission (SEC) voted to propose new rules and amendments to the Investment Advisers Act of 1940 that, if adopted, will significantly affect private fund advisers. Below highlights the primary changes and their potential impact. Proposed...

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February 10, 2022

How to Maximize the Tax Benefits of Capital Expenditures

Whether building a new project, acquiring assets or making improvements to in-service assets, it’s important for developers to understand the rules, benefits and detriments of expensing or depreciating capital expenditures for tax purposes. With a clear view of what’s at stake, you can set policies...

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February 03, 2022 Hannah Prengler

Michigan Enacts Flow-Through Entity Tax as Workaround to State and Local Cap

Governor Whitmer signed H.B. 5376 on December 20, 2021, enacting a flow-through entity tax for those doing business in Michigan. This legislation was passed as a workaround to the federal $10,000 state and local tax deduction limitation that has frustrated many business owners since it was passed in...

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February 01, 2022 Laura White

New Online IRS System Provides Taxpayers Easier Access to Information

With staffing burdens impacting the IRS as much as any other sector, it is increasingly difficult to reach an agent via phone for timely tax-related questions and information. To help alleviate this issue, the IRS is now using ID.me, which allows taxpayers to access a host of account information...

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January 31, 2022 Chris Bellamy

Cohen & Co Announces New CEO

Cohen & Co, an award-winning, national accounting and advisory firm, is pleased to announce that Chris Bellamy has been selected as the firm’s next chief executive officer (CEO) effective June 1, 2022. Bellamy will succeed Randy Myeroff who joined Cohen & Co in 1985 and has served as CEO for 25...

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January 27, 2022 Hannah Prengler

What Employers and Employees Should Know About Ohio Municipal Withholding

As the pandemic drags on, employees continue to split their time between the office and home — leaving many questions for employers and employees related to city income tax withholding. Below takes a look at the reality Ohio municipalities have faced over the past two years and where those in the...

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January 27, 2022 Matt Rager, Cynthia Pedersen

Non-Fungible Tokens: Unique Tax Implications for a Unique Product

From digital art to in-game digital assets, the recent emergence and rising popularity of non-fungible tokens (NFTs) is leaving individuals with a plethora of tax questions. This article is intended to provide some clarity for those looking to invest in this evolving asset class.  What is an...

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January 26, 2022 Sean Kilcher

Nonprofits: Beware the Super Bowl Office Pool

As a not-for-profit dealing with the never-ending struggle to raise funds, you might look for more creative ways to meet your budgeted revenue goals. In some cases, certain activities surrounding high-profile events, such as Super Bowl Squares or NCAA March Madness bracket pools, may seem like...

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January 20, 2022

New Informational Requirements for Amended Tax Returns Claiming an R&D Tax Credit

The IRS recently released a memo outlining new informational requirements for amended tax returns claiming a Research and Development (R&D) tax credit, effective January 10, 2022. Depending on the specifics of your business, the impact could be minor or extremely time consuming.  Specifically,...

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January 17, 2022

Randy Myeroff Named to The Cleveland 500 by Cleveland Magazine

Cohen & Co is proud to share that our CEO, Randy Myeroff, has been recognized by Cleveland Magazine as a member of The Cleveland 500 list. Cleveland Magazine’s 2022 edition of The Cleveland 500 is a compendium that profiles leaders from all facets of the business, entertainment, education and...

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January 14, 2022 Jonathan Williamson

Deadline Approaching for Round I of Ohio Brownfield Grant Applications

Ohio has allocated $500 million in funding for brownfield assessment, remediation and demolition in its 2022-2023 budget. To be considered a “brownfield,” a property must be linked to either known or potential releases of hazardous substances, including asbestos abatement. Run by the Ohio...

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January 11, 2022 Caroline Jiang

Outsourcing Your Financial and Accounting Function: Why It Might Be Time

Goodbye 2021. A year of great anticipation, January 2021 was filled with goodbyes to 2020 and turning our focus to a year of recovery. And recover we did! Segments of the economy re-opened, the S&P 500 registered 68 record highs and by March job openings increased 80% over the prior year, according...

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January 05, 2022 Laura White

Important Letters from the IRS for Child Tax Credit and Economic Impact Payment Recipients

If you received extra money from the IRS in 2021 in the form of the advance child tax credit payment or the third round of Economic Impact Payments (stimulus payments), you will soon receive a letter from the IRS, if you haven’t already. The letters began mailing out in late December 2021 and will...

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December 27, 2021 Hannah Prengler

Gov. Whitmer Announces New Michigan Pass-through Entity Tax

Happy New Year! Gov. Whitmer has given Michigan residents a present in the form of an election to have pass-through entities pay, and deduct, state taxes paid on behalf of its pass-through owners, retroactively effective January 1, 2021. This election removes these taxes from the individual...

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December 15, 2021 Tarik Awad

3 Options for Businesses with Low Inventory and LIFO

Manufacturers, auto dealers, distributors and retailers have experienced severe supply chain disruptions, chip shortages and idle factories resulting from the pandemic — leading some to significantly reduced inventory levels. A significant reduction in inventory may be even more concerning for...

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December 09, 2021 Robert Venables

Treasury Addresses Advance Payments and Reduced Employment Tax Deposits for Q4 ERC

The Infrastructure Investment and Jobs Act ended the employee retention credit (ERC) for periods after September 30, 2021, except for recovery startup businesses. As the ERC had previously been extended through 2021, employers may have already requested advanced payments or reduced payroll deposits...

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December 09, 2021

Cohen & Co Recognized on Forbes’ 2022 List of Best Tax and Accounting Firms

Cohen & Co has been highlighted among the nation’s elite as part of Forbes’ 2022 list of America's Best Tax and Accounting Firms. The firm was also recognized as a top tax and accounting firm in 2021, and as a top accounting firm in 2020.  To create the list, Forbes partnered with market research...

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December 08, 2021 Gino Scipione

White Paper: Lease Accounting Guide for Private Companies

Does your organization have leases to account for under ASC 842, otherwise known as the new lease standard? Will the standard impact your debt covenants? What’s the best way to transition from ASC 840? Do you know what information to extract from your lease agreements to be compliant? These are...

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