LMC - Resources

April 18, 2021 | News

New York State Enacts Pass Through Entity Tax as SALT Work-Around

The 2017 Tax Act made life harder on individuals living in high tax states (such as New York, New Jersey, and California) by limiting the deduction for state and local taxes (“SALT”)…

April 5, 2021 | News

IRS Issues Employee Retention Credit Guidance for Start of 2021

The IRS has released further guidance (Notice 2021-23) concerning the employee retention credit (“ERC”) claimed by employers for the first and second calendar quarters of 2021 to address the following: the expansion…

April 1, 2021 | News

President Biden Proposes Corporate Tax Reform as Part of $2 Trillion Infrastructure Plan

On Wednesday, President Joe Biden unveiled the American Jobs Plan, a roughly $2 trillion infrastructure plan to modernize thousands of miles of roads, fix thousands of bridges, expand broadband access and replace all lead pipes…

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