Insights

Tax Reform

The new tax reform law, known as the Tax Cuts and Jobs Act, was signed by President Trump on December 22, 2017. It represents the most sweeping rewrite of federal tax code in more than 30 years. Visit our dedicated tax reform page to learn more about implications for you and your business.

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Combining technical expertise with our keen understanding of our clients' businesses, we offer knowledgeable commentary on a broad spectrum of accounting, tax, finance, and business operations issues.

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Alert
With broad implications for taxpayers engaged in cost-sharing arrangements, the US Tax Court ruled against a requirement that stock-based compensation (SBC) expenses must be shared among parties engaged in qualified cost-sharing agreements.

Alert
When the TPEA was signed into law, little attention was paid to Section 806 of the act, which increases by as much as 150 percent the potential penalties for taxpayers who err in their information reporting to the IRS or payees.

Alert
The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 made noteworthy changes to the income tax obligations and reporting requirements for business owners and individuals that include new tax return due dates and extension periods.

Alert
California Governor Jerry Brown signed SB 81, which expanded and extended the College Access Tax Credit. The credit now covers the 2017 tax year and reduces regular tax below tentative minimum tax. The latter change is retroactive back to 2014.

Alert
Oregon Governor Kate Brown on July 20 signed Oregon HB 2171, which imposes a six-year suspension on the use of tax credits to satisfy the minimum tax liability. The result: An increase in tax liability for many corporations.

Alert
New Washington state legislation impacts a number of provisions related to B&O, sales tax, and state credits and incentives—and it will also extend nexus to a out-of-state taxpayers that didn’t previously have a filing requirement. More in this Alert.

Press Release
STOCKTON, Calif., July 20, 2015—Moss Adams LLP, one of the largest accounting and business consulting firms in the nation, announced today that Eric Krienert joined the firm’s Food & Beverage and Agribusiness practices as a tax director.  “We&rsqu...

Press Release
SEATTLE, July 13, 2015—In response to the growing demand for Transaction Services, Moss Adams is pleased to announce the additions of David Terry as a new partner and Chad Gumm as a director.  “The demand for transaction support has grown tremendously over ...

Alert
Effective July 1, 2015, business entities with Nevada annual gross revenue in excess of $4 million are subject to a new commerce tax that Governor Brian Sandoval signed into law in early June.

Alert
The Supreme Court’s ruling that same-sex couples have a constitutional right to marry has implications on couples’ tax and financial planning as well as on employers in states that didn’t previously recognize these marriages. Details in this Insight.

Article
In this article originally published by Commercial Property Executive, we look at tax-saving strategies you can implement while the market’s experiencing an upswing to keep more of your gains and position yourself for tax efficiency down the road.

Alert
A US Court of Federal Claims judge ruled that engineering firm Dynetics didn’t bear the financial risk of failure under R&D contracts it performed for its customers. As a result, it wasn’t eligible to claim R&D tax credits. Details in this Alert.

Article
Though you may not think of your winery as a manufacturing operation, it likely qualifies for California’s new partial tax exemption for manufacturers. The incentive reduces the tax rate on qualified expenditures by approximately 55 percent.

Article
2015 Q2 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

Article
Are you a fiscal year-end filer who owns a building and makes improvements or repairs? If yes, then you still have time to claim retroactive partial disposition losses thanks to new tangible property regulations—but you must act quickly.

Alert
A Washington Court of Appeals decision affects two types of sales, along with final delivery, by an out-of-state taxpayer with some Washington activities not related to processing or shipping orders. Dissociation also is no longer applicable.

Article
Acting as the trustee of a family trust is an honor. It’s also a huge responsibility. These five principles will help you fulfill your fiduciary responsibilities in a way that keeps personal risk in check and helps you create a positive impact.

Article
Tribes should update their benefits policies to comply with new law and guidance regarding when and if general welfare benefits provided to tribal members are taxable. The IRS is suspending audits and examinations until training provisions are completed.

Article
Contractors frequently use life insurance to fund their buy-sell agreements. After all, it’s a simple mechanism to pay out cash when it’s needed. The catch? Most companies don’t revisit their policies frequently enough to keep them aligned with their buy-sells or their changing needs.

Alert
Texas trucking companies that paid the state’s franchise tax on fuel surcharge reimbursements may be able to claim a refund of that amount. We look at what practices may make your company eligible for a refund in this Alert.

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