Posts by Erin Santossio

tax considerations crypto
Tax Considerations for Investing in Cryptocurrency

This article discusses U.S. federal tax consequences for businesses and individuals that hold or transact…

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SPACs tax issues
Tax Issues to Consider When Navigating a SPAC Transaction

In addition to understanding the benefits of using a SPAC, it is important that SPAC…

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amended section 174
New Capitalization Requirements for R&E Expenditures

For tax years beginning after 2021, however, all U.S.-based and non-U.S.-based R&E expenditures must be…

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SPACs Tax Treatment Startup Expenses
Tax Treatment of Transaction Costs and Startup Expenses for SPACs

Creating a SPAC is not without expense. Some expenses are incurred pre-IPO, some will be…

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SPAC Tax Treatment
Treatment of Tax Attributes for Special Purpose Acquisition Companies

There are various tax considerations and complexities that can have significant implications both during the…

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SALT watch
SALT Watch: 5 Issues to Consider in 2021

Taxpayers need to be aware of the tax rules in the states in which they…

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Income Tax Accounting for Year-End
Income Tax Accounting: Hot Topics for Year-End 2020

There are a number of income tax accounting considerations related to the CARES ACT provisions,…

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R_D_Tax_Credit
FAQ: R&D Tax Credits for Large and Small Businesses

Federal R&D tax credits benefit large and small companies across nearly every industry. Here are…

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Tax Internal Controls
Year-End Income Tax Provisions: Are Your Internal Controls Ready?

This article offers high-level insights into certain areas where additional consideration should be given to…

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Remote Employees & Payroll Tax Exposures
Year-End Payroll Tax Withholding Exposure & Impact from Remote Employees

As year-end approaches, and many employees continue to work remotely, companies should again assess their…

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