Insights

We recently completed our annual survey of private equity groups in the Northeast and Mid-Atlantic (fund size under $1 billion) and some interesting things emerged.

We recently received an increasing number of inquiries regarding tax compliance with respect to payments to vendors — and, especially, foreign vendors.

By now, advisers and others within the investment community are familiar to some degree with the amendments to Rule 206(4)-2 under the Investment Advisers Act of 1940 (the “Custody Rule” or the “Rule”).

In the last 30 years, perhaps the most contentious New York corporate tax issue centered on which entities should be included in a New York combined return.

By Gemma Leddy, CPA Anyone close to the family office world knows the operational landscape has changed dramatically over the last […]

Private equity firms, lenders, lawyers and other interested parties conduct due diligence to kick the tires on a potential transaction or target acquisition.

With the closing of the calendar year, the focus of many private foundations shifts toward the planning and preparation of Form 990-PF, Return of Private Foundation.

According to current guidelines, 401(k) plans may provide that an employee can receive a distribution of his or her elective contributions due to a financial hardship arising from certain events such as medical bills, tuition payments or purchase of a principal residence.