Recent Tax Changes to Section 199A

Recent changes to the federal tax code have caused a flurry of articles and editorial comments which, along with the inherent complexities of the tax changes themselves, have caused confusion to owners of pass-through entities. Here is a brief and accurate summary of the provisions of new Section 199A. An individual, partnership, S-corporation, or limited […]

New Securities and Exchange Commission Rules

New SEC Rules Will Make It Easier for Companies to Raise Money Through Small Offerings and Offerings Within One State In October 2016 the Securities and Exchange Commission (the “SEC”) adopted final rules making it easier for companies to offer and sell securities in small offerings and in offerings within one state without registering the […]