Marks Paneth LLP understands that successful client service is rooted in strong industry knowledge. At Marks Paneth, people of all levels are engaged in understanding the trends, laws and regulations that impact the services we offer. Our breadth and depth of expertise is demonstrated through our speaking and writing engagements. In this section, you will read recently published Marks Paneth articles and client alerts, as well as presentations that we've delivered.



 
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Doing Business Guide - France, Morison International, 02/05/2016

Doing business around the world presents a variety of challenges. Morison International (MI), the association of independent accounting and consulting firms to which Marks Paneth belongs, publishes a series of guides designed to provide an introduction to foreign investors on the various aspects of doing business. The guides are written by the MI member firm in the country that is being profiled. Please click below to access the guide for France.

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Tax Alert: Budget act eliminates strategies for maximizing Social Security payout, Baran, Mark, 02/03/2016

The Bipartisan Budget Act of 2015 contains provisions that may significantly affect retirement planning for many Americans. It eliminates two strategies that many married couples have used to maximize social security retirement benefits. This article explains how the two strategies worked under previous law and describes how the budget act has changed them.

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Form 1099 Information Returns, Baran, Mark, 02/02/2016

Business tax returns and accompanying schedules specifically ask whether you made payments in 2015 that would require you to file Forms 1099, and if you already filed or will file required Forms 1099. In general, any payment made “in the course of business” for services, rent, interest and non-employee compensation may be subject to 1099 reporting. This article addresses the latest IRS requirements and provides guidance on Form 1099 compliance.

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Gotham Commercial Real Estate Monitor, Jennings, William, 01/26/2016

The Gotham Commercial Real Estate Monitor from Marks Paneth represents the findings of a survey of commercial real estate professionals in the New York City market. Overall, 201 individuals responded to the survey — 64 online following a series of email invitations and 135 in person at a convention of New York City real estate professionals. Marks Paneth staff supervised the convention site intercept interviews and email deployments for online data collection.  Michaels Opinion Research, Inc. hosted the online data collection site and tabulated all questionnaires. Interviews were completed during the period of November 11 - Decemeber 23, 2015.

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Tax Alert: Partnership audit rules revised under 2015 budget act, Baran, Mark, 01/25/2016

The Bipartisan Budget Act of 2015, signed into law on November 2, 2015, raises the federal debt ceiling and lifts mandatory spending caps on defense and domestic programs. The law also makes sweeping changes to the rules for auditing partnerships. The end result of the revised rules is that audits of master limited partnerships, investment funds and other business entities organized as partnerships are likely to increase. More importantly, given the significant operational impact of the new audit rules, many partnership agreements will need to be reviewed and amended. The new rules are generally effective for partnership tax years beginning after December 31, 2017 but partnerships may elect to be governed by the new audit rules for any tax year on or after November 2, 2015. 

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Valuation and Litigation Briefing, January 2016, Barr, Eric J., 01/18/2016

Marks Paneth has published its latest issue of Valuation and Litigation Briefing.

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“Irrational Exuberance” or Golden Age: Is This The Best of Times for New York City Hotels?, Cohen, Lawrence, 01/11/2016

What’s changed in the NYC hospitality sector over the past two years? Nothing, but everything…

Partner and Hospitality Group Leader Lawrence Cohen has refreshed his 2014 article, “’Irrational Exuberance’ or Golden Age: Is this the Best of Times for New York City Hotels?” and discusses the impact that the last two years have had on the market.

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Tax Alert: 2016 cost-of-living adjustments: Minimal changes from 2015, Eliach, Steve, 01/11/2016

The IRS has issued its cost-of-living adjustments (“COLAs”) for 2016. Since inflation remains low, many COLA amounts remain the same as last year or were increased modestly. This article provides an overview of 2016 amounts related to individual income taxes, the alternative minimum tax, education- and child-related tax breaks, retirement plans, and gift and estate taxes.

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CREATING A LEGACY: HOW MUCH WEALTH IS ENOUGH TO LEAVE CHILDREN, Kuchner, Robert G., 01/07/2016
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CREATING A LEGACY: WHAT ARE THE ALTERNATIVES TO A LUMP-SUM TRANSFER AND BASICS OF CHARITABLE PLANNING, Kuchner, Robert G., 01/04/2016
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What’s the current status of commercial property values in New York City?

43% of the city’s real estate executives say that commercial property values will continue to rise, while 31% say they have peaked and will hold; 17% agree they’ve peaked but they will decline. 

Read the full report from our latest Gotham Commercial Real Estate Monitor, our periodic survey of New York’s commercial real estate industry professionals. 

 
 

Health Care Fraud: Are You Prepared to Absorb the Costs?

Health care fraud is a national problem affecting everyone in the US, either directly or indirectly, and carried out by many segments of the health care system  using various methods. It is also a growing criminal enterprise. Sareena M. Sawhney, Director, Litigation and Corporate Financial Advisory Services Group, discusses some of the more prevalent fraudulent schemes and examples of forensic accounting techniques to detect them in her article in HealthCare Business News.

 
 

Lost Profits, Business Cycles, and the Reasonable Certainty Standard

  Courts standards require that
  damages analysis results be within
  “reasonable certainty”, and objective
  rather than speculative, terms more
  of art than of science.  Given these
  standards, it is of vital importance to  analyze all relevant factors to the  extent permitted by the best data  available. And it is the responsibilityof the damages expert to present an analysis that is both reasonably certain and objective by making every effort to request and/or research the best data available. The expert who is unable to isolate the wrongdoing from exogenous factors may be challenged on the basis that analysis is speculative.

This article, “Lost Profits, Business Cycles, and the Reasonable Certainty Standard”, appeared in the March 18, 2015 issue of QuickRead.

 
 

Doing Business Guides

Doing business around the world presents a variety of challenges. Morison International (MI), the association of independent accounting and consulting firms of which we are a member, has begun publishing a series of Doing Business Guides. The guides are written by the MI member firm in the country that is being profiled and provide an introduction to foreign investors on the various aspects of doing business. Please click below for the corresponding country: