- Article by Jennifer Karpchuk and Katherine Noll on “2020: A Memorable Year in SALT”Tax NotesDecember 21, 2020
- Article by Phil Karter and Pat McCann on “Looking at Small Captives in a Post-Pandemic World"Bloomberg TaxDecember 21, 2020
- Bloomberg TaxDecember 10, 2020
- Texas Tax LawyerFall 202
- Article by Jennifer Karpchuk on "Economic Nexus Thresholds Set After Wayfair May Be Dropping"CPA NowDecember 9, 2020
- Article by Patrick McCann on “Preparing for the Wealth Squad: From Planning to Resolution"Tax Notes FederalDecember 7, 2020
- Article by Philip Karter on “IRS Audit Process: What You Need to Know”Pennsylvania CPA Journal/CPA Now BlogNovember 16, 2020
- Article by Jennifer Karpchuk and Ilya Lipin on “SALT Trends in Taxing the Digital Economy”Journal of Multistate TaxationNovember 2020
- Article by John Hackney and Jasen Hanson on “Is Debt Relief Really Just a Debtor’s Prison? Federal Tax Consequences of Debt Relief”Bloomberg TaxOctober 28, 2020
- Article by Patrick McCann on “Defensive Strategies For High-Net-Worth Individual Tax Audits"Law360October 26, 2020
- Article by Jennifer Karpchuk on “How Can I Balance COVID-Related Family Pressures With My Work?”The Legal IntelligencerOctober 8, 2020
- Article by John Hackney and Jasen Hanson on "IRS Undermines Congressional Intent for Relief Loans"Bloomberg TaxOctober 2, 2020
- Article by Kevin Sweeney on "Preparing for the Inevitable Restaurant State Sales Tax Audit"QSR MagazineSeptember 25, 2020
- Article by Stephanie Friese and Gina Vitiello on “After Surprise Appeals Court Ruling, Governor Signs Bill Restoring Builders' View of Contractors' Liens”The Daily ReportSeptember 24, 2020
- Article by Christine Kirchner on “5 Tips for Responding to Civil Investigative Demands”Risk Management MagazineSeptember 17, 2020
- Article by Pete Lowy and Alissa Gipson on "Fantasy Sports Cos. Should Plan Tax Defense After IRS Memo"Law360August 27, 2020
- Article by Ken Trujillo on “Pandemic Hangover Coming for Restaurants and Municipalities”Modern Restaurant ManagementAugust 25, 2020
- Article by Jennifer Karpchuk on “How Pa. Cost-Of-Performance Decision May Affect Taxpayers”Law360August 18, 2020
- Article by Pete Lowy and Alissa Gipson on "New IRS Regs May Quash Popular SALT Cap Workaround"Law360August 12, 2020
- Article by Phil Karter, Jennifer Karpchuk, and Kevin Sweeney on "“Should I Spend Money on a Business Development Coach? Advice for the New Partner"Legal IntelligencerAugust 11, 2020
- Article by Kevin Sweeney on “COVID-19-Related Government Budget Deficits May Spur Aggressive Payroll and Sales Tax Audits”Modern Restaurant ManagementAugust 10, 2020
- Article by Jennifer Karpchuk on “Court Upholds Pennsylvania’s One-Way Road To Market-Based Sourcing”Tax Court StateAugust 10, 2020
- Article by Christopher Steele and Jasmin Severino Hernandez on “There’s Still Time To Invest In Qualified Opportunity Zones”Business FacilitiesAugust 2020
- Article by Stewart Weintraub on “Philadelphia's Pandemic Budget: Drawing From Reserves and Tax Hikes”The Legal IntelligencerAugust 5, 2020
- Today’s CPAJuly 2020
- Article by Jennifer Karpchuk on “Philly Special: An Interview With Revenue Commissioner Frank Breslin”Tax Notes StateJuly 27, 2020
- Bloomberg TaxJuly 23, 2020
- Article by Jennifer Karpchuk on “States Could Use Wayfair Laws to Fix Depleted Budgets”Law360July 15, 2020
- Article by Jasen Hanson on “Broken Records May Cost More Than a Song”Bloomberg TaxJuly 13, 2020
- Article by Erica Opitz on “Surviving COVID-19: Considerations for Selling Select Business Assets”Daily ReportJuly 6, 2020
- Article by Patrick McCann on “Captive Insurance May Help In A Pandemic, But Caution Is Key”Law360July 2, 2020
- Article by Pete Lowy, Juan Vasquez, and Morgan Alleyn on "High Court's SEC Enforcement Ruling has Tax Consequences"Law360 Tax AuthorityJune 26, 2020
- Texas Tax LawyerSpring 2020
- Article by Jennifer Karpchuk on “Pennsylvania and Philadelphia Tax Responses to COVID-19”CPA NowJune 10, 2020
- Bloomberg TaxJune 5, 2020
- Article by Jennifer Karpchuk on “Philadelphia’s Tax Responses to the COVID-19 Pandemic”Legal IntelligencerJune 4, 2020
- Article by Phil Karter, Scot Kirkpatrick and Pat McCann on “IRS Letter 6336: To Respond or Not to Respond, That Is the Question”Tax Notes FederalJune 1, 2020
- Article by Phil Karter, Scot Kirkpatrick and Pat McCann on "The Letter in Question"Captive Insurance TimesMay 27, 2020
- Bloomberg TaxMay 21, 2020
- Article by Thomas Jones and Jasmin Severino Hernandez on "Pandemic Provides Challenges and Opportunities for Estate Planning"The Daily ReportMay 14, 2020
- Article by Stephanie Friese, Christine Norstadt and Jennifer Garner on “Some Guidelines on Rent Relief and Lease Obligations”National Real Estate InvestorMay 14, 2020
- Article by Stephanie Friese and Jennifer Garner on "A WeWork Agreement is Not a Lease, and Why This Matters Now"GlobeSt.com/Real Estate ForumMay 11, 2020
- Article by Jennifer Karpchuk on “Employers Beware: Pennsylvania Supreme Court Expands Reach of UC Tax”Tax Notes and Tax AnalystsMay 11, 2020
- Article by Stephanie Friese on "A Quick-Response Guide for Commercial Landlords During the COVID-19 Crisis"CREW Atlanta BlogApril 29, 2020
- Article by Stephanie Friese and Jennifer Garner on “Landlord/Tenant Disputes During COVID-19: Who Has the Upper Hand?”Connect CREApril 28, 2020
- Article by Jennifer Karpchuk on “COVID-19: Pennsylvania and Philadelphia’s Actions to Aid Taxpayers,”State Tax NotesApril 27, 2020
- Article by Lauren Parker and Joshua Sutin on “INSIGHT: Qualified Plans Under the CARES Act—What Employers Need to Know”Bloomberg TaxApril 24, 2020
- Article by Gina Vitiello on “Video Conferencing and Recording: Know the Risks Before You Connect”Legaltech NewsApril 23, 2020
- Article by Stewart Weintraub on "The COVID-19 Challenge and How It Is Affecting Businesses, Individuals"Legal IntelligencerApril 21, 2020
- Article by Gina Vitiello on “How to Protect Your Business While Working Remotely"Business 2 CommunityApril 10, 2020
- Article by Scot Kirkpatrick and Steven Wyatt on "Estate Planning Tips and Updates"ThinkAdvisorMarch 25, 2020
- Article by Jennifer Karpchuk on "Top 3 State Tax Implications of Gov. Wolf’s Proposed Budget"Legal IntelligencerMarch 13, 2020
- Article by Christopher Steele and Steve Wyatt on “Predicting and Preparing for The Estate and Gift Tax”Current AccountsMarch 10, 2020
- Article by Philip Karter and Patrick McCann on IRS Announcement Likely Overstates True Impact of Captive Insurance SettlementBloomberg TaxFebruary 28, 2020
- Article by Jennifer Karpchuk on "Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?"Tax NotesFebruary 24, 2020
- Article by Jennifer Karpchuk on "Keystone State – 2019 SALT Year in Review"State Tax NotesFebruary 17, 2020
- Law360February 10, 2020
- Article by John Hackeny on "How to Get Your Easement Audit-Ready"Tax Notes FederalFebruary 3, 2020
- Article by Jennifer Karpchuk on "Three SALT Issues for Pennsylvania Taxpayers to Watch in 2020"Legal IntelligencerJanuary 29, 2020
- Bloomberg Tax PortfolioJanuary 13, 2020
- Article by Jennifer Karpchuk on "2020: Top SALT Issues to Watch in Philadelphia"Tax NotesJanuary 1, 2020
- November 8, 2019
- Article by Jennifer Karpchuk on "M&A Due Diligence Checklist Post-Wayfair"Bloomberg TaxOctober 2019
- CPA Practice AdvisorOctober 28, 2019
- Article by Jennifer Karpchuk on “Top 4 Pa. Tax Changes of 2019 and What to Expect in 2020"Legal IntelligencerOctober 17, 2019
- Article by Jennifer Karpchuk on "Pennsylvania Tax Assessments: Top 5 Issues to Look Out For in Assessments"Legal IntelligencerJune 6, 2019
- May 24, 2019
- Article by Jennifer Karpchuk on "Two Key SCOTUS SALT Cases to Watch and Their Implications for Pa. Taxpayers"Legal IntelligencerMay 3, 2019
- Bloomberg Tax Management Memorandum and Daily Tax ReportApril 10, 2019
- Texas LawyerMarch 28, 2019
- Houston Business JournalMarch 22, 2019
- Inside Self-StorageMarch 13, 2019
- Intellectual Property MagazineMarch 1, 2019
- Intellectual Property MagazineFebruary 13, 2019
- CCH Journal of Tax Practice & ProcedureJanuary 22, 2019
- ALM Pennsylvania Tax Handbooked. 2013-2021
- ABA Property Tax Deskbook, Pennsylvania Chapter2011-2021
- PICPA's CPA NowDecember 5, 2018
- The Daily ReportNovember 30, 2018
- Article by Jennifer Karpchuk on "Philadelphia's Beverage Tax: A Sweet Victory?"Tax NotesNovember 12, 2018
- Credit Union ManagementOctober 25, 2018
- Construction ExecutiveOctober 9, 2018
- Board LeadershipSeptember 13, 2018
- IndustryWeekSeptember 10, 2018
- Expat NetworkSeptember 2018
- Corporate and Pass-Through Taxation JournalJuly 10, 2018
- Courts routinely enforce arbitration agreements and order employees or former employees to pursue the relief they seek in an arbitral forum and, if appropriately drafted, on an individual basis rather than as part of a class.Texas LawyerJune 2018
- Texas LawyerJune 5, 2018
- FC&S LegalMay 15, 2018
- Is There an App for That?Law PracticeMay 2, 2018
- CoindeskApril 2018
- AICPA Practical Tax StrategiesApril 2018
- HBJApril 23, 2018
- Captive Insurance TimesApril 6, 2018
- Atlanta InnoMarch 2018In an article published on February 25, 2018 in Atlanta Inno, Gregg Jacobson discusses the benefits of smart contracts over standard contracts in business, including increased security, efficiency and cost savings. Jacobson provides guidance for companies interested in streamlining processes with smart contracts and addresses potential concerns as the technology emerges.
- Unnecessary Paternalism: Why Bad Faith Limitations on Liability Should Be Enforced Between Sophisticated EntitiesJournal of The American College of Construction LawyersFebruary 2018In an article published in the Winter 2018 issue of the Journal of The American College of Construction Lawyers, Gregg Jacobson discusses the enforcement of limitation of liability and exculpatory clauses in construction contracts. “These types of protective clauses are typically enforced by courts. The protection afforded by these clauses, however, is far from air-tight,” Jacobson explains. “There are legal exceptions that give parties numerous ways to get around exculpatory and limitation on damage clauses.” Though different risks are theoretically protected against through different clauses, many states have made the paternalistic decision that a finding of bad faith bars all protections. This means that sophisticated entities of relatively equal bargaining power do not have the freedom to agree to contractual provisions barring recovery for bad faith actions. “Any companies that want to agree to a contract with the broadest possible protections, however, are unable to do so. This overprotection is unnecessary in the modern commercial industry,” he writes. In the article, Jacobson describes the history of paternalism in the legal world and bad faith laws of New York, Pennsylvania and Delaware as they relate to limitation on liability clauses and exculpatory provisions. He then analyzes each state’s position on bad faith and poses three concerns that states without strong objection to a bar on bad faith recovery may nonetheless have. In addition, he discusses why each concern does not warrant protections by the state, and why Delaware’s lead in this area should be followed.
- Business InsuranceJanuary 2018In an article published in the January issue of Business Insurance, Phil Karter and Katherine Jordan discuss the U.S. Tax Court’s decision in Benyamin Avrahami and Orna Avrahami v. Commissioner of International Revenue and its impact on the use of microcaptives. In the case, the court sided with the IRS, as Karter and Jordan state, “Deductions claimed for insurance premiums were disallowed, but the Tax Court concluded that no penalties should be imposed because the taxpayers still “acted reasonably and in good faith” in relying on the advice of their professional advisers.” However, despite the potentially chilling effect of Avrahami, taxpayers engaging in microcaptive transactions should remain confident that their captive arrangements will be respected in a most situations. In the article, Karter and Jordan explain several scenarios that demonstrate a captive investing in life insurance should not be treated any differently than a captive investing in other types of assets, assuming it meets requirements imposed on insurance companies by the jurisdiction in which it operates. “There are no grounds to create an artificial distinction between captive investments in life insurance as opposed to other investment assets. Captives should remain free to make decisions about how to invest their surplus capital, including the purchase of an asset long considered a safe and highly flexible investment choice, without fear that it might lead to an IRS challenge to the legitimacy of the underlying captive insurance arrangement.”
- Professionalisms Resources Thinking Aloud
- The BBA Rules are ComingOil & Gas Financial JournalNovember 2017
- Wealth ManagementNovember 9, 2017
- Construction ExecutiveNovember 2017
- BitCoin MagazineNovember 2017
- Wealth ManagementOctober 18, 2017
- Estate PlanningOctober 1, 2017
- Tax NotesSeptember 11, 2017In this report, David J. Shakow of our Philadelphia Office examines the tax consequences surrounding the issuance and sale of digital tokens. He finds significant potential tax liabilities lurking in the use of digital tokens but explains how the anonymity inherent in the blockchain structures used to issue and pay for the tokens makes it highly questionable whether those tax liabilities will ever be collected.
- Tax NotesSeptember 11, 2017
- August 2017
- Under ConstructionAugust 2017
- A 'To Do' List for Facilitating a Smooth and Robust Audit DefenseCorporate CounselJune 2017
- Estate PlanningMarch 2017
- Law360December 2016
- Law360September 2016
- Wealthmanagement.comJuly 2016
- Construction ExecutiveJuly 2016
- Construction ExecutiveJune 6, 2016
- Hotel ManagementMarch 2016
- IP StrategistMarch 2016
- Law360March 2016
- FSR MagazineNovember 30, 2015
- Current AccountsOctober 2015
- ACC DocketSeptember 2015
- Accounting TodayAugust 3, 2015
- Food & DrinkJune 2015
- Food & Drink InternationalJune 2015
- The Critical Path, DRIJanuary 30, 2013
- Texas LawyerAugust 30, 2011
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