Highlights of the PATH Act and How It Benefits Startup Companies – By: Michael Shaff

Congress passed and the President signed a tax act in December. Here are some highlights that may benefit startup companies. R&D Changes R&D Credit made permanent. The research and development (“R&D”) credit of 20% of qualified research expenditures had expired for costs incurred after December 31, 2014. The new tax act (known as the Protecting […]

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Taxation of Intellectual Property – By: Michael Shaff

  This summary can only hit some of the more prominent aspects of the taxation of the development, purchase and sale of intellectual property.  1.          What is intellectual property for purposes of this analysis?             a.     Copyrights, literary, musical or artistic compositions or similar property are expressly identified under the […]

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SAM Attorney Michael Shaff to be Featured Speaker at the OCBA Tax Law Secition Meeting

SAM attorney Michael Shaff will be the featured speaker at the May 10, 2012 Orange County Bar Association’s Tax Law Section Meeting in Newport Beach, CA.  Michael will be speaking on “Taxation of Deferred Compensation: An Overview of Section 409A and Common Issues.”  For more information or to register, click here.

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SAM Attorney Michael Shaff Co-Authors “Real Estate Investment Trusts Handbook”, 2011-2012 ed.

SAM attorney Michael Shaff, co-authored the “Real Estate Investment Trusts Handbook, 2011-2012 ed.” This handbook will guide your Real Estate Investment Trusts (REIT) clients safely through the pitfalls of federal tax requirements, SEC rules, and state Blue Sky provisions.  It makes you aware of the related tax requirements and SEC rules in order to maximize […]

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Is a Pension Plan the Right Potential Investor For Your Company?

There are more than $25 trillion dollars in U.S. pension plan assets as of December 31, 2016.[1]  To a company (for purposes of this article the entity seeking pension plan investment is referred to as the “Company”) seeking investment capital, pension plans may be important potential investors.  This blog article identifies two important considerations when […]

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Tax & Estate Planning

Tax & Estate Planning var htmlDiv = document.getElementById("rs-plugin-settings-inline-css"); var htmlDivCss=""; if(htmlDiv) { htmlDiv.innerHTML = htmlDiv.innerHTML + htmlDivCss; }else{ var htmlDiv = document.createElement("div"); htmlDiv.innerHTML = "" + htmlDivCss + ""; document.getElementsByTagName("head")[0].appendChild(htmlDiv.childNodes[0]); } /****************************************** - PREPARE PLACEHOLDER FOR SLIDER - ******************************************/ var setREVStartSize=function(){ try{var e=new Object,i=jQuery(window).width(),t=9999,r=0,n=0,l=0,f=0,s=0,h=0; e.c = jQuery('#rev_slider_16_1'); e.responsiveLevels = [1240,1024,778,480]; e.gridwidth = [1240,1024,778,480]; e.gridheight = [...]
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The New Partnership Audit Rules

For over 30 years, partnerships have been subject to unified audit rules that permit the IRS to examine a partnership’s (including an LLC’s) tax return and make adjustments at the partnership level that affect all the partnership’s members. [1]  To comply with the existing rules, LLC operating agreements generally provide for the appointment of a […]

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INCENTIVE COMPENSATION IDEAS

There are a number of types of instruments that an employer can issue key employees and independent contractors (employees and independent contractors are referred to collectively as “service providers” to signify that the benefit discussed applies to independent contractors as well as employees) to give the service providers a piece of the upside in the […]

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SAM Wire – February 2016

SAM Wire February 29, 2016 SAM Wire Highlights of the PATH Act and How It Benefits Startup Companies – By: Michael Shaff   Congress passed and the signed a tax act in December. Here are some highlights that may benefit startup companies. To view the articles, click here. Preccelerator Program Company LockAware Publishes Article Regarding […]

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