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Learn MoreThe Inflation Reduction Act (IRA) of 2022 created an increased or “bonus” credit rate for certain solar and wind facilities placed in service in connection with low-income communities under Section 48(e). Bonus credit amounts significantly increase the tax incentives of qualified projects and will...
Read MoreWe attended the SBIA Southern Private Equity Conference in late February, talking with private equity group buyers and other professionals focused on smaller, lower-middle market M&A deals — typically companies with $2 million to $10 million of EBITDA. What was the outlook for smaller companies...
Read MoreOn December 28, 2022, the IRS issued proposed regulation REG-100442-22, which may change real estate investment trusts’ (REITs) domestically controlled status. This change could cause non-U.S. investors in these structures to pay potentially significant U.S. tax on any gains realized upon sale of...
Read MoreDuring boom times, M&A activity can be one of the most challenging strategies for organizations to successfully execute, often with high rates of failures. In a challenging environment, say, of rising inflation and interest rates, that challenge becomes even greater. And while pre-deal activities,...
Read MoreThe 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...
Read MoreSelling a business can be an exciting time, but there are numerous hurdles to overcome well in advance of the finish line to ensure a smooth transaction and to enhance the ultimate market price of the business. A successful sale does not occur overnight, and careful planning and preparation will...
Read MoreA solid system of internal controls for any organization translates into more reliable financial reporting and can help companies prevent, detect and correct financial misstatements. In contrast, weak controls can result in costly errors — and even fraud. And while internal controls are certainly...
Read MoreWith the release of Revenue Procedure (Rev. Proc.) 2023-9 on January 27, 2023, the IRS has simplified the process for real estate developers that incur common improvement costs to switch to the Alternative Cost Method of accounting. This change, which goes into effect for tax years beginning on or...
Read MoreThe Inflation Reduction Act reinstated Section 48C, which offers $10 billion in tax credits for qualified investments in new, expanded or re-equipped manufacturing facilities that produce certain emissions-reducing technologies. Recently, the IRS provided initial guidance via Notice 2023-18 on...
Read MoreWhat can we do to help employees engage in an increasingly virtual world? This is a question I’m sometimes asked, and often ask myself — particularly over the past few years as our work environment has gone from essentially 100% in the office, to 100% home office, to now a hybrid...
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