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Beneficial Ownership Information Reporting Resource Center

Visit our page dedicated to providing resources that will help you better understand Beneficial Ownership Information (BOI) requirements and how you can most efficiently comply.

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Featured Insights

Article

Reimagining Retirement: Alternative Investments in Defined Contribution Plans

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Article

From Tariffs to Confidence Levels: Where Does the M&A Market Stand?

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Article

U.S.-Norway Agreement Minimizes Withholding Tax for U.S. RICs

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October 28, 2022 Syed Farooq

Retail Investors Listen Up: The SEC Adopts Rules That Will Require Improved and Transparent Shareholder Reports and Disclosures That Should Benefit You

In today’s world, the ability to obtain clear, relevant and timely information is crucial to making informed decisions. This week, the Securities and Exchange Commission (SEC) continued its push to modernize shareholder reporting for mutual funds and exchange-traded funds (ETFs), also known as...

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October 25, 2022 Brett Eichenberger

Regulation, Product Innovation, Crypto and More at This Year’s Cohen Client Conference

After two years of virtual Cohen Client Conference experiences, we were able to reunite in person this year in Nashville, Tennessee, allowing us to learn and connect in an interactive environment that can’t truly be replicated virtually. The group represented registered funds, investment advisers,...

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October 06, 2022 Karen Raghanti

How Your Ohio Pass-Through Business Can Be Taxed as an Entity in 2022

On September 23, 2022, Senate Bill 246 went into effect. Beginning with tax year 2022, Ohio pass-through entities (PTEs) may elect to be taxed at the entity level, allowing them to deduct from their federal income the amount of PTE tax they paid for the year. The measure is meant to allow...

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October 05, 2022 Chris Bellamy

Lessons Learned: Listen to Lead

After spending more than 20 years at this firm, I’ve seen and learned a lot. The leaders that came before me have all impacted me greatly — former CEOs, partners and, of course, our founder. But I also realize the valuable lessons I learn every day from my peers and the generations on their way...

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September 22, 2022 Julie Lowry

Investment Industry Wire | September 2022

To help you stay up to date with evolving investment industry regulations, their timing and overall impact, read our recap of the latest developments at the SEC, PCAOB and FASB.

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September 13, 2022 Gino Scipione, Sarah Lee

How to Document Your Eligibility for PTC and ITC Energy Tax Credits

There’s been much talk lately about the clean energy federal tax credits supplied by the Inflation Reduction Act (IRA), particularly regarding bonus and enhanced rates on the renewable electricity production tax credit (PTC) and Investment Tax Credit (ITC). These credits provide competitive...

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August 31, 2022 Robert Venables

Tax Law Changes Ahead: Are You Ready?

A few impactful business tax provisions, many introduced by the Tax Cuts and Jobs Act (TCJA) of 2017, are on the verge of expiring or just about to take effect — if they haven’t already. Below outlines those provisions and what you should be doing now to prepare.  Changes to the Treatment of...

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August 26, 2022 Dave Sobochan, Michael McGivney

15 Takeaways from the Inflation Reduction Act’s Clean Energy Tax Incentives 

On August 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (IRA). With many provisions derived from the previously proposed but not passed Build Back Better Act, the law introduces, modifies, extends, and bolsters numerous clean energy tax incentives available to both...

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August 25, 2022 Robert Velotta

How Your Single Stock ETF Can Qualify for RIC Taxation

Single stock ETFs, which have been available in Europe since 2018, have finally made their way across the pond to the U.S. The first single stock ETFs were approved and launched in the United States in July 2022 to allow for leverage or inverse trading of a single stock. These funds typically will...

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August 19, 2022 Robert Venables

5 Areas Taxpayers Should Understand About the Inflation Reduction Act

On August 16, 2022, President Biden signed the Inflation Reduction Act (IRA), which is a scaled back version of the Build Back Better Bill in play last fall. The IRA contains a handful of federal revenue raising provisions — to the tune of more than $700 billion — as well as prescription drug...

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