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Insights Center: 2025 Tax & Legislative Changes

Individuals, businesses and not-for-profit organizations are all affected by the new tax law – and we are ready to help. Start by staying informed; you’ll find our analyses of the new law’s many provisions here.

Connecticut’s Tax Amnesty Program is Open for Enrollment
November 15, 2021

The Connecticut 2021 Tax Amnesty Program (Amnesty Program) has been launched. It offers taxpayers the opportunity to pay back taxes with a 75% reduction of interest owed, an elimination of civil penalties, and an elimination of any potential criminal prosecution.

Employee Retention Credit to End Earlier Than Expected
November 11, 2021

The House of Representatives passed the Infrastructure Investment and Jobs Act (Act) on November 5, 2021.

Cyber Roundup – November 2021
November 10, 2021

As you will see from this month’s Cyber Roundup, each day bad actors hack systems in industries that range from media to candy companies.

Build Back Better ‒ The Current Landscape of Tax Reform
November 9, 2021

This edition of Tax Notes contains a summary of the significant tax aspects of the Bill currently before the House of Representatives.

2022 Cost of Living Adjustments
November 8, 2021

Plan sponsors should review the cost of living adjustments (COLAs) to determine what, if any, changes need to be communicated to employees by means of orientation meetings and enrollment forms.

IRS Issues New Tougher Requirements for Federal Research Credit Refund Claims
November 4, 2021

The IRS continually includes the Federal Research Credit in the “Dirty Dozen” annual list of scams and other abusive arrangements.

IRS Employee Plans Compliance Resolution System (EPCRS) Correction Program
November 2, 2021

The IRS Employee Plans Compliance Resolution System (EPCRS) permits retirement plan sponsors to correct certain plan failures so they can continue to provide their employees with retirement benefits on a tax-favored basis.

Massachusetts Enacts a Pass-Through Entity Tax
November 1, 2021

The legislation, originally passed in July, was vetoed by the governor in an effort to increase the refundable tax credit percentage.

Considerations for Director Recommended Grants
October 25, 2021

In this bulletin, we address certain items that foundations and foundation managers should consider as well as some best practices to follow when it comes to director recommended grants.

The Increasing Call for Risk Management Programs at Independent Schools
October 18, 2021

In today’s ever-changing world, it has become more important than ever for independent schools to become comfortable discussing risk and being proactive about mitigating a variety of circumstances over which they may not have control.

Cyber Roundup – October 2021
October 11, 2021

Looking through the cyber incidents reported in this edition of Cyber Roundup, the reader will see that the SEC is weighing in on cybersecurity of their regulated entities.

Hospitality and Restaurant Industry ‒ New York and Federal Tax Credits
October 11, 2021

The hospitality and restaurant industry continues to be among those hardest hit by the COVID-19 pandemic.

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