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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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August 10, 2021 John Cavalier, Jason Zeman

Treasury Optimization 101

When is the last time you took a careful look at the treasury department of your business? How are you saving money and creating efficiencies while managing the lifeblood of your business: your cash? In this installment of our series on treasury and risk management best practices, explore the core...

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August 09, 2021 Tina Dzik

Receiving Provider Relief or Shuttered Venue Operators Grant Funds Could Mean a Compliance Audit for Your Organization

Many nonprofit and commercial organizations have received funding from the federal government in various forms since 2020, from the Paycheck Protection Program (PPP) to the Provider Relief Fund (PRF) to the Shuttered Venue Operators Grant (SVOG). While these funds have been well deserved and well...

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August 06, 2021 Hannah Prengler

How Sales & Use Tax Can Affect Construction Contractors

As a part of our series aimed at helping you navigate the impact of sales and use tax on your business, periodically we will focus on the impact of these taxes on specific industries, beginning with a high-level look at construction. Construction contractors face many complexities when navigating...

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August 03, 2021 Brian Fiedler

How the New Lease Standard Could Impact Your Compliance with 4 Common Debt Covenants

In this installment of our series on leases, we offer insights into ASC 842’s potential impact on your company’s debt covenants and what you should be doing now. Private companies and not-for-profits are by now aware they will have to implement ASC 842, Leases, beginning in 2022. Early adoption...

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August 02, 2021 Julie Lowry

Investment Industry Wire | August 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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July 29, 2021 Marissa Holman

Doing Business in Washington? Know How the B&O Tax Could Impact You

Washington’s tax regime has always been non-traditional in comparison to other states, imposing no individual income tax or business tax for those within its borders. However, even well before Wayfair, Washington had a reputation as one of the most aggressive states pursuing out-of-state businesses,...

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July 23, 2021

How a Secure Software Development Model Can Minimize Your Cybersecurity Risk

In this installment of our cyber safety series, learn how implementing a secure software development process can minimize your risk for software breaches. Exploiting software vulnerabilities is one of the most common causes of cybersecurity breaches. These vulnerabilities are flaws in application...

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July 21, 2021 Hannah Prengler

What Impact Can Sales and Use Tax Have on Your Business?

In this first installment of our series aimed toward helping you navigate the impact of sales and use tax on your business, we start with a fundamental element: understanding the difference between and implications of sales and use tax. Sales and use taxes are transactional based and impact...

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July 16, 2021 Camille Clemons

3 Trust Options for Your New Mutual Fund or ETF

When deciding to enter the mutual fund or exchange-traded fund (ETF) space, one of the first critical decisions you’ll have to make is whether or not to establish your own trust or use an existing one. This significant decision should be carefully thought through, as it will affect many areas...

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July 15, 2021 John Cavalier, Jason Zeman

How To Incorporate Payment Process Best Practices into Your Business (and Why)

In this first installment of our series on treasury and risk management best practices, find out why it’s critical to incorporate payment process best practices into your business and what you can do to achieve that goal. Implementing payment process best practices for your treasury department...

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July 09, 2021

5 Cyber Liability Insurance Fundamentals for Your Business

In this installment of our cyber safety series, learn why securing a cyber liability insurance policy can be critical to your overall cybersecurity program. Cyber liability insurance. What is it, and is it really necessary? Cyber liability insurance is a policy that helps cover costs associated...

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July 06, 2021 Hannah Prengler

The 7 Important Tax Changes Outlined in Ohio’s 2022-2023 Biennium Budget Bill

On Thursday, July 1, 2021, Governor Mike DeWine signed Am. Sub. House Bill 110 (HB 110) into law. Namely, the budget: Provides 2021 municipal income tax guidance to employers and remote workers; Exempts employment labor services and employment placement services from sales tax; Reduces...

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June 29, 2021 Gino Scipione

How To Know If Your Company Has a Lease Agreement (and What Assets are Included)

In this first installment of our series on leases, we offer insights into one of the key questions in complying with the new leases standard (ASC 842) — do you or do you not have a lease to account for? A lot has changed in the world since 2016 when the FASB approved and released ASC 842, Leases....

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June 28, 2021 Jeff Haneline

The Fund Consolidation Trend: What Your Fund Should Be Thinking About

According to Morningstar, over 1,000 mutual funds went through business combinations over the past three years. This was a consistent theme in 2020 and has continued into 2021, showing no signs of significant slowing even with the ongoing pandemic. Conversions from one structure to another have also...

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June 25, 2021

6 Things to Do Now to Protect Your Business from Cyber Risks

In this first installment of our cyber safety series, we offer insights into the initial steps you can take to better protect your company from cyber attacks. Today’s cyber environment can be extremely intimidating. There are a variety of fraud attacks to watch out for, and the increasing number...

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June 22, 2021 Karen Raghanti

Ohio Commercial Activity Tax: It’s Time to Revisit Your Elections

With Ohio Commercial Activity Tax (CAT) audits on the rise, it’s a good time for taxpayers to revisit their CAT group elections to determine whether or not it’s time to make a change. What is the Ohio CAT? The CAT is an annual privilege tax measured by gross receipts delivered within Ohio or...

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June 21, 2021 Jessica Foster

2 Ways Businesses Can Account for Employee Retention Credit (ERC) Funds

The Employee Retention Credit (ERC) program has allowed many employers to apply for and obtain credits in the form of cash as a benefit to retaining employees during the COVID-19 pandemic. As with the Paycheck Protection Program (PPP) and additional programs resulting from the CARES Act and other...

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June 17, 2021 Hannah Prengler

New Jersey Kicks Off Nexus Program Targeting Corporate Taxpayers

New Jersey is launching a compliance initiative that will allow members of combined filing groups who owe New Jersey state tax from periods prior to 2019 to voluntarily come forward with reduced consequences. If non-filers participate in the program — running June 15, 2021, through October 15, 2021...

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June 15, 2021 Hannah Prengler

5 Tax Considerations from New York’s 2021-2022 Budget Bill

New York passed its 2021-2022 budget bill, a $212 billion dollar spending package that primarily increases taxes on high earning individuals and businesses. Below are the five areas affected taxpayers need to consider. 1. Three New Tax Brackets for Individuals New York will increase tax rates...

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June 09, 2021 Jay Laurila

Hedging Currency Exposure When Investing in Non-U.S. Debt Instruments

U.S. taxpayers who invest in debt instruments not denominated in U.S. dollars are often interested in hedging the currency exposure of these types of investments. This is commonly accomplished with an investment into a forward contract, futures contract, options contract or other instrument...

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