Marcum 2021 Year-End Tax Guide
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About Marcum LLP
About Marcum LLP
2021 Year-End Review
3
Bipartisan Infrastructure and Jobs Act (BIJA)
15
2021 Year-End Tax Planning Strategies for Individuals
16
Planning Considerations for Today’s Modern Families
20
Restaurant Revitalization Fund: Act Now Before Year End
22
Self-Employment Tax Considerations for LLC Members
23
Equity-Based Compensation
25
The Effect of Tax Law Changes on Decisions Regarding Choice of Entity
29
Gift and Estate Tax Planning Opportunities
31
Prioritizing Estate Plans: Proposed Tax Law Changes
33
Nonprofits: A Glance Behind and a Look Ahead
34
How Commercial Solar Projects Work Within ESG
35
The Importance of Performing a Cybersecurity Threat Assessment
37
The Real Estate Industry’s Pandemic Rebuild
39
Year-End Tax Planning for Contractors
42
International Taxation Matters: Potential Impact and Planning Points
45
Transfer Pricing Update
48
Research and Development (R&D) Tax Credit Applicability and Benefit
53
State and Local Tax Updates
56
State Tax Nexus
57
Pass-Through Entity Tax Workarounds by States
58
State Telecommuting and Residency Considerations
59
Top Year-End Investment Tips
61
2021 and 2022 Inflation/Cost of Living Updates: Reference Tables
65
Contributors
Contributors
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