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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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Featured Insights

Article

8 Most Significant Private Letter Rulings Impacting REITs in 2025

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Article

How Inventory Cycle Counts Can Optimize Your Inventory Management Process

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Year-End Tax Planning Strategies and Updates for REITs and Real Estate Funds

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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 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 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 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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December 06, 2021 Angel Rice

How to Claim Ohio Opportunity Zone Tax Credits in 2022

Earlier this year, Ohio passed its 2022-2023 operating budget. The legislation not only renewed the Ohio Opportunity Zone (OZ) Tax Credit, retaining the previous fiscal biennium limit of $50 million in tax credits to be issued, but it also doubled the amount a single application can claim — now up...

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November 29, 2021

5 Important Questions to Ask When Forming A Trust

Forming a trust can seem like a daunting or unnecessarily complicated task, but its benefits often outweigh the paperwork and added tax complexity. Trusts are customizable to your specific situation and can help you protect your assets, establish an estate plan, direct how you will ultimately...

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November 23, 2021 Laura Sefcik

9 Year-End Tax Planning Strategies High-Net-Worth Individuals Need to Know for 2021

The election of a new president in 2020 created much speculation regarding changes to tax law, but minimal lasting changes actually took place in 2021. While the Consolidated Appropriations Act and American Rescue Plan modified and expanded some tax provisions for 2021, we still rely on the Tax...

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November 22, 2021 Marie Brilmyer

5 Tax, Assurance and Business Areas to Watch in 2021 and Beyond

Talk about being thankful. We had more than 350 clients and friends register for our annual fall CPE day — undaunted by the virtual format we presented in again this year. We are always truly happy to put together this day, no matter the format, to help educate clients on what they need to know for...

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November 19, 2021 Jeffrey McMichael

Top 10 Year-End Tax Considerations for Your Business in 2021

As we continue to navigate a challenging environment, one certainty remains: year-end tax planning is upon us. Now is the time to look back on your business performance, successes and challenges to determine how you can use those to best optimize your tax position for 2021 — while keeping a close...

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November 17, 2021 Lori Novak

Investment Industry Wire | November 2021

The pace and intricacies of regulatory change in the investment industry are, at times, nothing short of overwhelming. Yet, organizations in this space need to have a clear understanding of evolving regulations, their timing and overall impact. To help you stay up to date, below is Cohen & Co’s...

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November 15, 2021 Beth Reho

How ASU No. 2021-08 Changes the Treatment of Deferred Revenue During an Acquisition

Your acquisition has deferred revenue, which you know how to treat. But guess what? The accounting rules have changed!  Earlier this year, we posted a blog about where deferred revenue “goes” during an acquisition, focusing on the complex process of writing down that revenue as of the date of the...

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November 08, 2021 Cynthia Pedersen, Robert Venables

How Will the Infrastructure Investment and Jobs Act Impact Taxpayers?

** Updated 11/15/21 ** On November 5, 2021, Congress passed the long-awaited Infrastructure Investment and Jobs Act, which was signed by President Biden on November 15. Below is a look at the two tax-related provisions included in the Act and their potential impact. 1. Crypto Asset Information...

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