2020 Year-End Tax Guide

#ASK MARCUM

Visit www.marcumllp.com to view an electronic version of this publication.

DIANE GIORDANO EDITOR Partner, Tax & Business Services JOSEPH J. PERRY National Leader, Tax & Business Services M. ALI ANSARI ANDRE BENAYOUN JOHN BONK STEVEN BRETT STEPHEN CERRUTO MARK CHAVES RYAN CHO JANIS COWHEY KRISTEN CUMMINGS MICHAEL D’ADDIO KATY DAIELL

PETER DOWNING RON FINKELSTEIN ZAKARIYA HUSSAIN JORDAN KENDALL AARON FOX JIM HRUZEK DUSTIN KALMAN HERBERT KALMAN WILLIAM KUHLMAN KAYLA LAU MARK B. LEAHEEY JIM LUNDY LANCE LVOVSKY MICHAEL MAKSYMIW MARTIN E. MARTINEZ MICHAEL R. MILAZZO DAWN MINOTAS

ELIZABETH MULLEN THOMAS RAFFA EDWARD REITMEYER JENNIFER ROYCROFT JACQUELYN RYSZ ROBERT SCHAFFER FRANK SMITH ROBERT SPIELMAN DANI STILLMAN ROBERT SULLIVAN BENNY TAVERAS ALEX TOBACK CARLOS TORRES JIGNASHA VORALIA STEPHENIE YEH JEFFREY WINKLEMAN

Special Thanks To: JULIE GROSS GELFAND Co-Editor, Director of Public Relations & Communications

CHRIS PELOSI Director of Online Marketing JOHN GIOVAGNONI Layout and Design, Senior Graphic Designer

Contributors

DISCLAIMER The information in this material and any statements, information, data and content contained herein, or any materials, information, media, images, links, sounds, graphics or video provided in conjunction with this information (collectively “Information”), have been prepared for informational purposes or general guidance on matters of interest only, and do not constitute professional advice, advertising or solicitation. The Information is of a general nature and not intended to address the circumstances of any particular individual or entity. The Information should not be used or interpreted as tax or professional advice, unless otherwise expressly stated. Those seeking such advice should contact a member of Marcum LLP. You should not act upon the Information without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this material, and, to the extent permitted by law, Marcum LLP does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the Information or for any decisions based on it. Transmission of this information is not intended to create, and receipt does not constitute, any client-firm relationship. © 2020 Marcum LLP. All rights reserved.