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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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August 17, 2022 Gino Scipione

Is Lease Software Worth It? 5 Q&As to Help You Decide

Much was happening back in 2016. Some might say it was a rough year, as the world dealt with the Zika virus; learned of the passing of iconic artist, Prince; and watched the Chicago Cubs win their first world series since 1908 (admittedly that was only rough for some of us). And then came FASB’s ASC...

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August 11, 2022 Mike Meckstroth

The Past, Present and Future of Digital Assets and Registered Funds

Digital assets officially joined the registered funds arena with the launch of the first Bitcoin (BTC) futures mutual fund in July 2021, and the launch of BTC futures ETFs shortly thereafter in October of the same year. This article is intended to reflect on where we’ve been and what could be next...

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August 09, 2022 Hannah Prengler

5 State and Local Tax Trends to Watch

Now is arguably an exciting time for businesses and their owners. Flexibility and innovation offer endless possibilities. But that excitement also comes with its challenges — from finding the right talent, to understanding evolving tax laws for employees who may sit in a completely different state,...

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August 05, 2022

Digging Deep: Cohen & Co’s 2022 AICPA Tax Adviser Insights

As a professional services firm, we focus on helping others be successful — our clients and their businesses, our colleagues and our profession as a whole. As leaders in an industry that is constantly changing and presenting new challenges (which we welcome), we are also committed to staying on top...

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July 21, 2022 Andreana Shengelya

The Impact of Final Foreign Tax Credit Regulations on Mutual Funds

On January 4, 2022, the Treasury published final regulations on foreign tax credits (T.D. 9959). These regulations, among other things, change the rules for determining creditability of a foreign tax under Section 901 and 903 by requiring that foreign tax now meet certain attribution rules to be...

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July 13, 2022 Jim Lisy

M&A Essentials White Paper: The Sale of a Privately Held Company

Businesses are sold for many reasons, but typically issues of timing, liquidity and emotions take center stage. One of the most common drivers of a sale is the need for a succession strategy within family owned companies. Often the decision is purely financial — private companies are highly illiquid...

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July 06, 2022 Wesley Skupski

Ohio Expands Historic Rehabilitation and Opportunity Zone Investment Tax Credits

With rising interest rates and construction costs soaring, the real estate and construction industry has felt significant pressure recently. Ohio Governor Mike DeWine intends to relieve some of that pressure with Senate Bill 225 (S.B. 225), which he signed into law on June 14, 2022. The bill...

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June 24, 2022 Lori Novak

Investment Industry Wire | June 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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June 24, 2022 Hannah Prengler

Ohio Green Lights Pass-Through Entity Tax and the Business Income Deduction Treatment on Qualifying Equity Sales

On June 14, 2022, Ohio Governor Mike DeWine signed Senate Bill 246 (S.B. 246) into law, giving businesses in the state potential relief from the federal tax burden created by the Tax Cuts and Jobs Act’s (TCJA) $10,000 cap on state and local tax deductions.  Under this new legislation: Ohio...

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June 16, 2022 Alice Hottensmith

IRS Raises Standard Mileage Rate for Remainder of 2022

With gas prices on the rise, one welcome increase for some is the one set to impact the optional standard mileage rate for the final six months of the year.  From July 1 through December 31, 2022, the IRS increased the reimbursement rate for business use mileage to 62.5 cents per mile (from 58.5...

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Cohen & Company, Ltd. and Cohen & Co Advisory, LLC practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards.

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