Articles

New US Passport Rules and Expatriates: Jan-18-2007 — Beginning January 23, 2007, a US citizen travelling by air between the United States and Canada, Mexico, Central America, South America, the Caribbean, or Bermuda must present a valid US passport or Air NEXUS card to enter the United States.
Converting Florida LLCs into Corps: Sep-04-2006 — Q: Can I convert a Florida limited liability company into a Florida corporation and vice versa?
Former NY residents find it’s not easy to leave the Big Apple behind: Aug-21-2006 — Q: Since moving to Florida five years ago friends have told us that the only thing we need to worry about is making sure we are not in New York for more than six months a year. How can we be sure we will not get trapped by the New York tax auditors?
Applying out-of-state taxes to retirement stock options: Jul-31-2006 — Q: I retired and moved to Florida two years ago. My old New York employer had issued stock options to me when I worked in New York, and I plan to exercise them this year. Since I live in Florida, will I have New York taxes on the stock option income?
FDIC increases protection for retirement funds: Jun-30-2006 — The new rules, however, do not insure non-retirement accounts at the same institution.
Residency audits may challenge “former” New Yorkers: Jun-30-2006 — The 183-day rule is just the beginning. Are you still a New York State resident? The New York State Department of Taxation and Finance may not agree with your answer.
Corporate Fiduciaries, Advisors and Other "Co-Trustees" - Perhaps Your Trust Isn't Exempt From New York State Income Tax: Mar-15-2005 — New York resident trusts that were once thought to be exempt from New York income tax may now be taxable.
Executive Compensation and Employer Withholding: A Closer Look at a Complicated Issue: Aug-27-2003 — While, in some cases, there may be no rules at all, the rules that do exist can be very complicated, with heavy penalties for noncompliance.
Chatterjee Ruling: Justice for the Taxpayer?: Aug-01-2003 — In a case of first impression, Connecticut Superior Court has recognized the Commissioner of Revenue Services can be required to consider whether a refund claim is appropriate even if the claim is filed beyond the statute of limitations.