Featured Newsletters

Succession Planning: Who is Responsible for Its Success?
October 2016
Succession planning has been a subject widely discussed among upper management for businesses and organizations of all sizes and industries, including for-profit, not-for-profit, and governmental agencies. The topic of succession planning is broad in scope and has several implications for the workplace. Why, you ask? For one, the workplace is larger and more diverse by generation, gender, and race than ever. 

Real Estate Advisor: Is the Mott Haven neighborhood in the South Bronx the new hot spot? Only time will tell.
October 2016
All arrows are pointing in the same direction that the South Bronx will be the next Williamsburg, the next Park Slope or the next Long Island City.  For years New Yorkers have had a front row seat to witnessing the domino effect of working class outer borough neighborhoods with easy access to Manhattan being transformed into some of the priciest overdeveloped places in New York City. 

Other Recent Newsletters

HealthCare Trends: Hands-On or Hands-Off: Balancing Monitoring and Oversight at the State Level
September 2016
The transition away from fee-for-service reimbursement to value-based payment models is accelerating rapidly across the United States as the Triple Aim takes hold. We have observed several lessons learned during our careers that provide a framework for this transition.  

M&D Watch: Are Millenials Affecting the Food and Beverage Industry?
September 2016
What is the great American dream? In the earlier part of the century, most people would have defined it as finding a job, getting married, buying a house, and perhaps having children. Millennials are interesting because it seems that although they want the same things, they are willing to wait longer to get them.

NonProfit Trends: Taxes for the Tax Exempt: What Your Organization Needs to Know!
September 2016
When the average person thinks of nonprofit or charitable organizations, it’s quite likely that one of the first things that come to mind is that these entities are exempt from paying taxes. However, as we’ve mentioned time and time again, not­for­profit organizations are businesses, and as we know businesses pay taxes.

Real Estate Advisor: Megaprojects Series: New York City’s Hudson Yards and Essex Crossing
September 2016
Our real estate clients are making headlines, as Manhattan’s West 30s and the Lower East side undergo a facelift—not just a few nips and tucks, but a brand new look. Two mega-projects underway involve developing under-utilized space to expand and transform New York City.

SEC Adopts Amendments to Investment Adviser Act Rules
September 2016
On August 25, 2016, the Securities and Exchange Commission (the “SEC” or the “Commission”) adopted amendments to various rules under the Investment Advisers Act of 1940 (the “Act”).

HealthCare Trends: Patient Engagement: Are the Stars Aligned for Your Hospital?
August 2016
Now that the Centers of Medicare and Medicaid Services (CMS) is posting quarterly hospital "star" ratings on the Hospital Compare website (www.medicare.gov/hospitalcompare), hospitals are faced with a potenitally damaging public relations nightmare. 

Private Client Services Wealth Advisors: The Complex Universe of Passive Foreign Investment Companies
August 2016
The passage of the Foreign Account Tax Compliance Act (FATCA) in 2010 signaled a renewed focus by the Internal Revenue Service (IRS) on non-compliance of U.S. taxpayers with ownership of foreign accounts and assets.

Data Management: Crucial to Provider Groups and Their Patients 
July 2016
Success in the brave new world of value-based reimbursement, emphasizing quality outcomes and cost, requires that all providers, big and small, integrate the use of data into routine processes.

"Divide" and Conquer Contribution Deduction Limitations: Advice for Donors and Not-for-Profit Organizations
July 2016
It is not unusual for a not-for-profit to receive an outright donation of real property.  However, there has been an increasing trend whereby donors are contributing these interests “over time or piecemeal.”

Real Estate Advisor: Navigating Hotel Taxes and Fees in New York State
July 2016
The landscape of sales tax and occupancy taxes for hotel operators operating in New York State is a complicated structure in that it requires hotel operators to collect various tax levies. This article discusses some of the most common sales and occupancy taxes that must be collected by hotel operators doing business in New York.

Private Client Services Wealth Advisors: BIG Gains for Small Business
June 2016
The Protecting Americans from Tax Hikes (PATH) Act of 2015 made the exclusion for gains on Qualified Small Business Stock (QSBS) permanent. Doing so retroactively renewed and permanently extended the 100% capital gain exclusion on gains from the sale of QSBS, thus providing an incentive to create new qualified small businesses.

M&D Watch: Beyond Production Increases: A Look into the Future of Commercial Aviation
June 2016
Although current process improvements will help counter competition in the near term, suppliers also must consider making investments in future innovations to ensure sustainable growth.

Real Estate Advisor: Bad Boy Guarantees: Recourse or Nonrecourse Debt?
June 2016
A recent legal memorandum (CCA 201606027) released by the IRS Office of Chief Counsel on February 5, 2016 has called into question an industrywide practice involving “bad boy guarantees” and how such clauses impact a debt that would otherwise be classified as non-recourse debt or qualified nonrecourse debt.

HealthCare Trends: The Approaching Long-Term Care "Perfect Storm"
June 2016
The Merriam Dictionary defines a “perfect storm” as a critical or disastrous situation created by a powerful concurrence of factors. This definition, as well as the potential negative outcomes, can arguably be applied to the Long Term Care sector of the health industry, primarily for providers of home health services and facility based acute rehabilitation and custodial care. As seen in 2016, this sector has been facing increasing challenges.

Private Client Services: Mortgage Deduction and Limitations for Individual Taxpayers
May 2016
One of the most valued itemized deductions available to individual taxpayers is the mortgage interest deduction. The potential deductibility of mortgage interest is one reason why owning a home may be a financially better move then renting. However, when determining the deductibility of mortgage interest, one must be mindful of the various requirements and limitations.

HealthCare Trends: Cyber-attacks in Healthcare: A Growing, Dangerous Concern
May 2016
For many years, the healthcare industry has been generally immune from the barrage of cyber-attacks which have been primarily directed towards the financial and retail sectors. In addition, data breaches tend to involve lost or stolen devices, often with unencrypted data.

NonProfit Trends: Public Service Announcements - A Unique Gift-in-Kind Promotional Opportunity for Not-for-Profits
May 2016
In 2014, according to Nielsen Media Research, broadcast stations donated more than $2 billion of free airtime to air public service announcements. The accounting for this form of gift-in-kind revenue has become a significant issue for many not-for-profit organizations (NFPs) and their CPAs. This article discusses the value of PSAs to raise awareness about NFPs, their missions, and their programs, and provides insight on the accounting for these transactions.

Benefits Bulletin: Protecting 401(k) Plan Participants through Strong Fiduciary Management
April 2016
401(k) plans are normally established and maintained by plan sponsors — usually the company — pursuant to a plan document or agreement. Fiduciaries (trustees) named in the plan document are responsible for the operation and administration of the plan. They, in turn, appoint an employee of the company to be the plan administrator. This individual is usually a member of management and typically reports to the trustees, who may be plan sponsors, owners or management.

NonProfit Trends - How to Evaluate Risk in the Not-for-Profit Industry
April 2016
People live in more uncertain times today than in the past. To some extent this is because new technology and vehicles of communication, not to mention a more global social, political, and economic environment, have created a new vision of how society functions as a whole. Imbedded in this new world, the not-for-profit plays a significant role in recognizing and overcoming uncertainties, attempting to improve the quality of life, and moving toward sustainability in a more complex world. This is accomplished not only on a global scale, but also community by community.

HealthCare Trends - Comprehensive Care for Joint Replacement: Are Long Term Care Providers Ready?
April 2016
On April 1, the Centers for Medicare and Medicaid Services (CMS) launched the first major bundled payment initiatives: the Comprehensive Care for Joint Replacement (CJR) program.

M&D Watch Featuring Regulatory Compliance and The Water Industry
March 2016
On behalf of the Manufacturing & Distribution (M&D) Practice Group, welcome to the March edition of our quarterly newsletter! This issue focuses on Energy & Utilities, with additional general-interest articles that affect both individual industries and the entire M&D sector. We have also provided information on several of our current surveys and upcoming events and webcasts. As always, we hope that you will find these items interesting and of value.

Real Estate Advisor Annual Digest 2015 - 2016
March 2016
As we move into 2016, many in the real estate industry continue to express optimism that strong fundamental improvement will continue in the next year despite interest rate increases. Thanks to availability of capital from foreign and institutional lenders and investors, as well as overall growth in the U.S. economy. 
As a trusted business advisor to the real estate community, we are dedicated to leveraging our audit, tax and consulting expertise to help companies face the challenges of the year ahead and take advantage of its opportunities.

NonProfit Trends - Getting Schooled on Unrelated Debt Financed Income ("UDFI"): An Opportunity for Private Schools
March 2016
Many tax exempt private schools have seen increasing growth in recent years, leading them to expand through the purchase of new facilities. Often these purchases are achieved through debt financing.

Benefits Bulletin - Alternatively Speaking: Taking Another Look at Your Investment Strategy
February 2016
In recent years, retirement plan sponsors have searched for ways to increase performance, while still maintaining a risk-averse strategy. Many are looking beyond traditional stocks, bonds and mutual funds, and taking a closer look at so called “alternative investments” including hedge funds, private equity offerings, real estate investment trusts, currency funds, oil and gas and real estate limited partnerships, and limited liability companies (LLCs). These types of investments generally see greater returns than traditional investment vehicles.

NonProfit Trends: Annual Digest 2015 - 2016
February 2016
As we move into 2016, the challenges in the Not-for-Profit sector remain similar yet more complex to previous years. Organizations’ executives and board members continue to face a daunting task in working toward achieving their missions while accessing additional revenue streams, evaluating cost containment and meeting increased compliance and oversight requirements. As a trusted business advisor to the Not-for-Profit community and expert providers of accounting, audit, tax and consulting services, we are dedicated to helping you meet these challenges in the coming year.

NonProfit Trends: Have UBIT Off More Than You Can Chew?
December 2015
Many tax exempt organizations, whether by bequest from a donor or as part of an investment strategy, find themselves invested in alternative vehicles such as Partnerships, Private Equity Funds, Real Estate Investment Trusts, and Hedge Funds. While these types of entities can afford an organization a significantly larger return on its investment than traditional stocks, bonds or money market funds, there are significant tax compliance consequences that can be tied to these investments.

IRS Drops Proposal Asking Charities for Donor Social Security Numbers
January 2016
The Internal Revenue Service has dropped a rule, proposed in September 2015, that requested tax-exempt organizations to ask donors for personal information, including Social Security numbers, on any donation of $250 or more.

NonProfit Trends: Have UBIT Off More Than You Can Chew?
December 2015
Many tax exempt organizations, whether by bequest from a donor or as part of an investment strategy, find themselves invested in alternative vehicles such as Partnerships, Private Equity Funds, Real Estate Investment Trusts, and Hedge Funds. While these types of entities can afford an organization a significantly larger return on its investment than traditional stocks, bonds or money market funds, there are significant tax compliance consequences that can be tied to these investments.

Real Estate Advisor: Significant Changes May Be on the Horizon for the Foreign Investment in Real Property Tax Act
December 2015
Originally enacted in 1980 to restrict certain tax benefits accruing to foreign investors in real estate, the common view today is that FIRPTA discourages much-needed foreign capital financing of U.S. real estate and infrastructure projects. Further, due to various legislative changes, many of the rules relating to the treatment of foreign corporations holding real estate are viewed as obsolete.

M&D Watch
December 2015
On behalf of the Manufacturing & Distribution (M&D) Practice Group, welcome to the December edition of our quarterly newsletter! This issue focusses on Transportation and Logistics, with additional general-interest articles that affect both individual industries and the entire M&D sector. As always, we hope that you will find these articles interesting and of value. We have also provided information on several of our upcoming Food & Beverage events, as well as a clip of our team members being interviewed on Manufacturing Talk Radio.

Non-Profit Trends: FASB's Financial Statement Presentation Improvements Project Separated into Two Phases...
November 2015
In our September issue of NonProfit Trends, we provided a summary of the FASB’s proposed changes to the presentation of not-for-profit financial statements, and we shared a link to our comment letter. Since then, the FASB has been quite busy - they have analyzed comment letter feedback, and held ten workshops, three public roundtable meetings, and a two day meeting with the Not-For-Profit Advisory Committee.

Real Estate Advisor: The Growing Business of Israeli Bond Financing
November 2015
Financing U.S. real estate by issuing corporate debt through the Israeli bond market is a growing business, and major owner/operators and developers are using it for acquisitions and the development of new projects. Although figures vary as to the size of the Israeli bond finance market, NIS 40 billion in debt capital was raised in 2013, up from NIS 32 billion in 2012.

Benefits Bulletin: Fiduciary Responsibilities and Monitoring Your Plan's Costs
November 2015
A fiduciary duty is a legal duty to act solely in another party's interests. Parties owing this duty are called fiduciaries (owners, executives, human resources personnel, retirement plan committee members). Fiduciaries may not profit from their decisions and have a duty to avoid any conflicts of interest between themselves and the plan.

Benefits Bulletin: Hardship Distributions Made Easy
November 2015
Sometimes employees need cash to pay for unexpected life events and may consider withdrawing money from their 401(k) as a hardship distribution. These distributions can be extremely helpful to the employee in their time of need, but the employer or plan administrator needs to understand the rules surrounding these transactions if they wish to stay in compliance with the regulations of the Internal Revenue Service (“IRS”) and Department of Labor (“DOL”).

Private Client Services Wealth Advisor: Dodging Common Pitfalls of Determining Deductibility of Partnership Losses
November 2015
Individuals who own partnership interests face several hurdles that limit their ability to deduct their share of partnership losses. Partners that have been allocated losses on Schedule K-1 must satisfy three exclusive loss requirements before they can receive the benefit of deducting the loss individually. The three hurdles in the order that they are applied are the basis limitation rules under Internal Revenue Code (IRC) Sec. 704(d); the at-risk limitations of IRC Sec. 465; and the passive loss rules of IRC Sec. 469. This article will focus on the basis limitation rules and the at-risk limitations.

NonProfit Trends: Managing Your Not-for-Profit's Risks
October 2015
In the not-for-profit community, so much good is done by a range of organizations: social welfare groups help clients achieve quality of life; religious and membership organizations create advocacy for beneficial economic, social and human rights policies. With all this positive energy, we often lose sight of the potential these efforts have to also generate risk. Most of the risk we assume is unintentional. However we have to be prepared for it in any case, and while some may not be blatantly intentional, it is clearly avoidable.

Real Estate Advisor: Will the IRS Follow the New Revenue Recognition Policies for Condominium Developers?
October 2015
The sale of real estate condominiums is undergoing significant changes from the current model of reporting one of two ways under FASB ASC 360-20 Accounting for Gains on Real Estate Sales. This could dramatically alter the way public companies recognize revenue going forward and impact the entire industry.

Benefits Bulletin Newsletter: Misconceptions on Employee Contribution Remittances and 5 Tips to Help Meet your FiduciaryRequirements
September 2015
Department of Labor (DOL) regulations related to pension plans, health care and other welfare plans are primarily intended to protect employee contributions. One of the main ways of ensuring such contributions are safeguarded is to investigate situations where employers have delays in remitting participant contributions to the participant’s employee benefit plan.

September Private Client Services Wealth Advisor

September 2015
Most business owners understand and appreciate the need for a properly drafted buy–sell agreement, but too many operate without one – the demands of day-to-day operations relegate such planning to the back burner. One thing I have heard too many times from business partners/co-owners is “when I die, my partner will do the right thing.” Maybe so, but death significantly changes the relationship balance and there is typically a lot of money at stake… a time when people get “funny.”

M&D Watch Newsletter
September 2015
On behalf of the Manufacturing & Distribution (M&D) Practice Group, welcome to the latest edition of our quarterly newsletter! This issue focusses on challenges facing the Food & Beverage and Consumer Products sectors, with general-interest articles that affect both individual industries and the entire M&D sector also included. As always, we hope that you will find these articles interesting and of value.

NonProfit Trends Newsletter: Expanding our team and Not-for-Profit expertise
September 2015
We are happy to welcome our new team members Senior Manager Israel Tannenbaum and Manager Evan Gluck. Israel has over a decade of experience serving not-for-profit clients in a range of subsectors, specializing in delivering insightful, comprehensive tax services. Evan has 8 years of experience delivering accounting, auditing, and advisory services to social services agencies, public charities, private foundations and employee benefit and pension plans.
The ongoing growth of our practice is exciting both because it further demonstrates our firm’s commitment to the sector and because this greater depth of resources will allow us to better serve our clients. We look forward to working with Evan and Israel and hope to introduce them to you in the near future.

Benefits Bulletin Newsletter: What to Consider When Changing Your Plan's Trustee

September 2015
There are many reasons a plan sponsor may choose to change their trustee or record keeper. The plan sponsor may have gone through an acquisition and is preparing to merge plans to simplify administration. The investment committee may not be pleased with the fees or investment offerings available to participants. Or they may not be pleased with the service or reporting functionality offered. Whatever the reason for the change, it is important to have a transition strategy in place to ensure a smooth transfer of assets and data.

Private Client Services Wealth Advisor: Money/Trees: Timber Land as an Alternative Investment
August 2015
With a volatile stock market and low yields on fixed income, many high net worth individuals are looking for alternative investments. One alternative is nontraditional real estate investment such as farm property or timber land. However, the tax rules relating to timber can be extraordinarily complex for those lacking experience in the area.

NonProfit Trends: Beneficial Changes to Forms 990 and 5500 Due Dates
August 2015
Exciting news for not-for-profit organizations! For the second time in 2015, tax and information reporting agencies have simplified reporting obligations for the sector, greatly easing the administrative burden on virtually all tax-exempt organizations. We are very pleased to report that on July 31, 2015, President Obama signed into law the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236 full text can be found here), which contains provisions granting Form 990 (series) an automatic 6-month extension ending on November 15 for calendar year filers.

Private Client Services Wealth Advisor: Health Savings Accounts
July 2015
Health Savings Accounts are increasingly common as health care reforms continue. We discuss the basics of HSAs and what you need to know when considering instituting one.

M&D Watch Newsletter

June 2015
On behalf of the Manufacturing & Distribution (M&D) Practice Group, welcome to the June 2015 edition of M&D Watch. In this issue we explore a range of timely topics, with particular focus on the recently-completed 2015 Water Industry Outlook, performed by the Energy & Utilities Group. As always, the insights to be found in this survey are sure to be of value to the sector. General-interest articles that affect both individual industries and the entire M&D sector are also included. We hope that you will find them informative.

NonProfit Trends: Importance of an Employee Manual for NonProfit Organizations
June 2015
Many not-for-profit organizations fail to address important operational and organizational formalities, such as an employee manual, because their focus is on their mission and goals. Smaller not-for-profit organizations may not believe an employee manual to be necessary when, in fact, any organization with more than one employee should have one in place. An employee manual is a key communication for both employees and employers – it acquaints employees with the organization’s history, culture and vision and informs them of the benefits and resources available. At the same time, an employee manual may protect the organization from legal claims, including those of discrimination, by creating an environment with clear expectations.

Private Client Services Wealth Advisor: Use and Maximization of Tax Credits
June 2015
When a taxpayer, or their accountant, evaluates their tax standing, an important piece to consider is the use and maximization of tax credits. Every year new tax credits are added and existing credits are modified or removed entirely. Some credits are meant to encourage particular activities (i.e., energy efficient property, higher education), while others help offset necessary costs (i.e., child care, health insurance). Every tax credit carries its own unique blend of qualifications, requirements and benefits and many are reduced or limited after a taxpayer’s AGI (adjusted gross income) reaches or surpasses a specific threshold.

NonProfit Trends Newsletter
May 2015
Operating a not-for-profit entity requires significant management skills. These include people skills, programmatic skills in tune with the organization’s mission, fiscal skills and more. And, as the economic environment becomes more tenuous, these skills need to be shared by the right management team, leaving the era of “silos” behind.

Real Estate Advisor Newsletter
May 2015
Recently, New York State enacted changes to the widely popular Brownfield Clean-Up Program (BCP). Although relatively modest, the amendments are important to anyone seeking to redevelop sites in New York.

HealthCare Trends - Spotlight on Physicians: Meaningful Use 2015
May 2015
Successfully addressing Meaningful Use in 2015 for physicians presents a number of unique challenges. We outline the major things to look out for and how your organization can get prepared.

Private Client Services Wealth Advisor: Taking Advantage of Capital Loss Carryforwards
May 2015
Although investments are made with an expectation of increased value over time, the reality is that not every investment will generate a profit. Some investments decrease in value and, when sold, result in losses. However, good tax planning may help alleviate or even prevent the economic downside of investment losses. For tax purposes, investments are generally considered capital assets, and losses on capital assets that cannot be deducted in the current year can be carried forward indefinitely during one’s lifetime as a “capital loss carryforward.” Such capital loss carryforwards can result in significant tax benefits.

Financial Trends Newsletter
May 2015
In this issue, we cover a number of important developments in the sector, including the recent call by the NYDFS for information on insurers’ cyber security measures, which comes as a follow up to their previous request for similar information on cyber security at banks, issued in December.

NonProfit Trends: Donor Advised Funds and How Nonprofits Can Effectively Work with Them (2015 - Issue II)
April 2015
At a time when nonprofits are scrambling to replace funding from cutbacks in government programs, some fundraising professionals have noted significant amounts of money sitting just beyond their reach in Donor Advised Funds.

Private Client Services Wealth Advisor: Rental Properties - Special Tax Reporting Rules
April 2015
The tax rules dealing with rental properties and their usage can be complex. We explain the basics and how you can best leverage tax rules when renting out your properties.

Real Estate Advisor: Israeli Debt-Based Financing for Real Estate
March 2015
Israeli debt-based financing is a creative and increasingly popular means of funding real estate development, particularly smaller projects. We discuss the benefits and pitfalls of this growing financing tool.

M&D Watch Newsletter
March 2015
In the latest edition of our Manufacturing & Distribution Watch newsletter, we discuss technology company funding, changing Asian shipping patterns, sales tax Nexus, Solar Power, the water industry, and more. Download this issue now!

Media Insights Newsletter

March 2015
In the latest edition we highlight our third edition of our annual Global Media Barometer – Challenged By Mobility and Multi-Screens. This study is devoted to the new wave of digitalization in North America and Europe, its financial impact on the media industry, and the risks it presents.

NonProfit Trends
March 2015
In recent months there has been anxiety, concern and rumors about the fiscal health of many not-for-profit organizations in the face of mismanagement, fraud, and cuts in funding. Our team is committed to providing you with the information and tools your organization needs to ensure sustainability and transparency.

Private Client Services Wealth Advisor
March 2015
As we move into 2015, there are a multitude of tax and other financial concerns that will affect high net worth individuals. Recent tax law changes have increased income taxes for many and reduced estate taxes, significantly altering the landscape of financial and estate planning. For example, many estate plans should shift focus to non-estate tax issues and toward maximizing income tax benefits to heirs.

HealthCare Trends: Weak IT Security Programs May Spell Disaster for Healthcare Organizations' Bottom Lines
February 2015
Recent successful cyber attacks against large, well-known healthcare organizations – such as the widely discussed Anthem security breach – are forcing organizations of all sizes across the continuum of care (health systems, hospitals, physician practices, IPAs, and payers) to give IT security increased attention and investment. Cyber attacks can wreak havoc on an organization’s reputation and have a significant negative impact on its bottom line.

Real Estate Advisor: 2014-2015 Annual Digest
February 2015
As we move into 2015, many in the real estate industry continue to express optimism that strong fundamental improvement will continue in the next year thanks to increased availability of capital from foreign and institutional lenders and investors, as well as overall growth in the U.S. economy.

Financial Trends Newsletter

February 2015
In the latest edition of our Financial Trends Newsletter, we analyze the top 10 changes to the Federal Financial Institutions Examination Council (FFIEC) 2014 Bank Secrecy Act/Anti-Money Laundering (BSA/AML) Examination Manual.

Benefits Bulletin: How to Avoid a Last Minute or Late Form 5500 Filing (February Issue)
February 2015
Thus far, there have been approximately 191,000 2013 calendar year end Form 5500 filings. Of those filings, approximately 47,000 (25%) were received within the last 3 days of the extended October 15th due date or after the due date. We explain three pitfalls to watch out for to help you avoid a time crunch or worse!

2014, A Year in Review - WeiserMazars Food & Beverage Sector

January 2015
Companies in the Food & Beverage industry currently face many challenges. What role should digital marketing and social media strategic initiatives take in the next year? What factors most influenced 2014 sales growth and could continue to do so in 2015? How have they responded to the Affordable Care Act? The questions to these answers and more!

NonProfit Trends: 2014 - 2015 Annual Digest
January 2015
Check out the latest and greatest from the Not-for-Profit industry! With an array of articles, webcasts, and a highlight on the big issues impacting Not-for-Profits in 2014, this year-end Annual Digest will cover everything you need to start 2015 off right!

Wealth Advisor: 8 To-Do Items for Year-End Income and Estate Tax Planning
December 1, 2014
Are you ready for the upcoming tax season? Read our latest article to find out if you’ve checked off these eight items from your year-end to-do list!

Financial Trends Newsletter
November 2014
In the latest edition of our Financial Trends Newsletter, we explore financing options as healthcare reform unfolds and cover new and emerging credit risks in a low interest rate environment and increasingly competitive marketplace.

NonProfit Trends: Weak Cybersecurity Can Lead to Big Risks
November 25, 2014
Cybersecurity has long been a top concern for the private sector and government agencies, but not-for-profit organizations are now realizing the importance of cybersecurity to their operations. Cyber attacks are hugely costly in terms of both monetary loss and damage to an organization’s reputation – it’s most valuable asset.

Real Estate Advisor: Air Rights in New York City
November 19, 2014
New York City enacted the nation’s first comprehensive zoning resolution in 1916. Currently, with the exception of parkland and other open spaces, every square foot of the city is subject to zoning regulations. The sale of air rights has now attracted significant attention, primarily as a result of the height of the buildings that these sales have spawned and the high profile individuals purchasing residences in these projects for astronomical sums.

NonProfit Trends: Shaking the Foundation of the "Overhead Myth"
October 20, 2014
As the not-for-profit sector moves toward greater transparency, organizations are facing a previously unknown level of scrutiny from the public, the government, and even from client communities. This new "Overhead Myth" - the idea that the only effective not-for-profit organization is one with a low overhead - is harmful because an organization must be evaluated based on its results, not on its "cost of doing business."

Real Estate Advisor: New Rules - Start-Up & Organizational Costs after a Technical Termination

October 9, 2014
There has long been a debate among professionals as to the method for achieving tax compliance when handling start-up and organizational costs after a technical termination. The IRS recently released final regulations to address and clarify this issue.

Wealth Advisor: Contributions of Appreciated Securities and Collectibles
September 11, 2014
Smart charitable planning combines charitable intent with tax-savings planning techniques. Contributions of long–term appreciated property can generate favorable tax benefits. Gifts of such appreciated property provide a double tax benefit to those high net worth individuals with philanthropic interests – a charitable deduction (in most cases for the full fair market value of the property) and elimination of the tax that would have resulted had the appreciated property been sold.

Real Estate Advisor: Foreign Investment in U.S. Real Estate
September 3, 2014
One need only walk down a major New York City avenue to witness explosive growth in commercial real estate. U.S. owners, operators, and developers (OOD) are always in need of capital, and foreign markets are eager to supply it. Yield-starved investors, seeing signs of rising inflation, have long understood the benefits that accrue from purchasing hard assets in U.S. denominated currency to protect their capital. Although the U.S. Treasury market may be more secure, it has no upside, and with the threat of rising rates from the tapering off of quantitative easing, investors are savvy to seek a safe haven in U.S. real estate.

Benefits Bulletin: Avoiding the Pitfalls of Employee Benefit Plan Administration
August 11, 2014
Complex government regulation and constantly-changing legislation make employee benefit plan administration complicated and time-consuming. Knowing common pitfalls and how to avoid them will help ease the complexity for plan administrators. Learn about three of the most common pitfalls in our latest Benefits Bulletin.

NonProfit Trends: Succession Planning for Not-for-Profits: Preparing for a storm
July 31, 2014
When a hurricane, tornado or other natural disaster approaches, we prepare by stocking up on food, water and batteries and hunkering down at home. It may be a while before we can replenish our supplies and these items are vital for our survival. Although a literal storm may not be headed towards the not-for-profit sector, there is a tumultuous period ahead. Sadly, many executives and boards seem oblivious to this looming threat.

Private Client Services Wealth Advisor: Charitable Contributions via Donor Advised Funds vs. Private Foundations

June 30, 2014
According to a report researched and written by Indiana University’s Lilly Family School of Philanthropy and published by the Giving Institute, in spite of the economic downturn, Americans donated more than $298 billion in 2011 and over $316 billion in 2012. In this month’s Wealth Advisor Newsletter, we discuss the pros and cons of making charitable contributions through Donor Advised Funds as compared to Private Foundations.

HealthCare Trends: Meaningful Use - Is Your Organization Prepared for an Audit?
June 24, 2014
Meaningful Use (MU) participation is at an all-time high, leading to an inevitable surge in audits. Preparing for a potential audit is crucial in this all or nothing program, where documentation shortfalls can lead to big losses. With millions of dollars at stake, the time to secure past and future incentive payments is now.

Real Estate Advisor: RPIE Filing Deadline Moved to June
May 12, 2014
The New York City Department of Finance requires the owners or the owners’ representatives (“Owners”) of income-producing property in New York City, that have an actual assessed value (“Total Actual AV”) of more than $40,000, to file an annual Real Property Income and Expense statement commonly known as an RPIE. New York City has moved the annual filing deadline three months earlier to June 1st.

Private Client Services Wealth Advisor - A Comparative Analysis of the SEP-IRA and the Solo 401k Plan
May 6, 2014
A major concern for self-employed individuals, and particularly sole proprietors, is how to save for retirement. A sole proprietor needs both flexibility in determining annual contributions and administrative simplicity from a retirement plan. There are numerous plan designs from which a sole proprietor may choose, including defined benefit plans and profit sharing plans.

NonProfit Trends - Has Your Not-for-Profit Organization Outgrown its Accounting Software
April 1, 2014
Each not-for-profit organization has its own unique management needs. And, though the particular type of not-for-profit may vary, providing high quality service with stellar administration is required by all. It is impossible to achieve these goals, promote automation and reduce expenses without a robust, efficient accounting system.

Private Client Services Wealth Advisor - The Home Mortgage Interest Deduction
March 26, 2014
In 1913, when the original U.S. tax system was revamped and the federal income tax re-imposed, it included a deduction for all interest paid. While personal interest (interest on personal loans and credit cards) was originally deductible, today's interest deduction is limited to investment interest expense and home mortgage interest. Read more in our most recent Wealth Advisor.

Private Client Services Wealth Advisor - The Changing Home Office Deduction
February 14, 2014
In this issue, we discuss changes to the IRS rules related to the deduction for business use of a home. The update both simplifies the deduction and eliminates its status as an audit red flag. Learn more about how you can get the most value from your home office deduction in the full article.

Real Estate Advisor - Annual Digest
February 5, 2014
As a trusted business advisor to the Real Estate community, we are dedicated to helping you and your company face the challenges of the year ahead and realize every possible opportunity. View our Annual Digest for an introduction to 2014's major issues.

NonProfit Trends - Annual Digest
January 22, 2014
As a trusted business advisor to the Not-for-Profit community, we are dedicated to helping organizations face the challenges of the year ahead with our audit, tax and consulting expertise. View our Annual Digest for an introduction to 2014's major issues.

NonProfit Trends - December 2013
December 23, 2013
In this month's NonProfit Trends, we discuss the how in the current not-for-profit environment, with revenues tight, expenses increasing, and more “competition” from other service providers, not-for-profit organizations must be focused and effective.

HealthCare Trends - December 2013
December 13, 2013
In this month's HealthCare Trends, we interviewed Dr. Michael Siegal, who recently joined the WeiserMazars Health Care Group as Chief Medical Officer, on the early challenges and possible long term implications of the Affordable Care Act (ACA).

Real Estate Advisor - December 2013
December 10, 2013
In this month’s Real Estate Advisor, we speak about the real estate professional and the new 3.8% unearned income medicare contribution tax, which becomes effective January 1, 2013 as part of the Internal Revenue Code (IRC) 1411.

Real Estate Advisor - November 2013
November 19, 2013
In this month’s Real Estate Advisor, we discuss the accountant's role in filing of a tax certiorari, the legal process by which a property owner can challenge a real estate tax assessment, in New York City.

Real Estate Advisor - October 2013
October 31, 2013
In this month’s Real Estate Advisor, we speak about the new proposed accounting standard related to accounting for leases and the contrevery and criticism it has received from landlords, tenants, other lessors and lessees of all types since orginally proposed in 2010.

NonProfit Trends - October 2013
October 30, 2013
In this month's NonProfit Trends, we discuss the IRS Form 990. The form is a familiar feature of the working lives of all those engaged with the not-for-profit sector. It is completed and filed each year to comply with IRS requirements, undergoing some changes over the years, including a major overhaul just a few years ago, so as to better serve as a tool for monitoring the activity of this robust industry.

Real Estate Advisor - September 2013
September 30, 2013
In this month’s Real Estate Advisor, we speak about the new legislation that requires all homeowners receiving a Basic STAR exemption to re-register with the New York State Tax Department by December 31, 2013, in order to receive the exemption in 2014 and subsequent years. STAR is the New York State School Tax Relief program that provides a partial exemption for owner-occupied, primary residences from school property taxes.

Financial Trends Newsletter – Latest on The Good Bank and Broker Dealer Alert - September 2013
September 18, 2013
In the latest edition of our Financial Trends Newsletter, we discuss changes for broker dealer audits and provide coverage of the Good Bank Initiative, including the executive summary from the Good Bank Report – the document that compiles the Initiative’s full findings.

NonProfit Trends - July/August 2013
August 12, 2013
In this month's NonProfit Trends, we discuss the importance of a well-defined relationship beween a company's CFO and its external auditor. Also discussed is how Section 403(b) Plans, known as tax-sheltered annuities, can help correct document failures.

Real Estate Advisor - July 2013

July 30, 2013
What is an RPIE? If you own income-producing property in New York City and are not filing an annual RPIE, or Real Property Income and Expense statement, you may be subject to penalties for not filing by September 3, 2013. Read our alert for more information.

Inside the Good Bank

June 4, 2013
This special newsletter "Inside The Good Bank" includes a one-on-one interview with Geoffrey Miller, Director of the Center for Financial Institutions at NYU School of Law. Partners Stephen Brecher and Susan Grbic also discuss the importance of transparency in global tax law. To join the online global conversation, ongoing through July, click here!

HealthCare Trends - May 2013
May 23, 2013
In this month's HealthCare Trends, we speak about the change that the U.S. Health Care system is experiencing as a result of new technologies coming into the market and the ample opportunities investors have to make investments in the sector.

NonProfit Trends - May 2013

May 10, 2013
Recent financial scandals, concerns over executive compensation and instances of fraud have increasingly landed not-for-profit organizations in the headlines. In this newsletter, we discuss the importance of Enterprise Risk Management to not-for-profits and how to implement it in your organization.

NonProfit Trends - March 2013

March 15, 2013
In this newsletter, our professionals point out common pitfalls that nonprofits can avoid and discuss the correct way to approach unrelated business income tax (UBIT). Also included are instructions for completing the newly redesigned Forms 990 and 990-EZ.

NonProfit Trends - January 2013

January 16, 2013
January’s NonProfit Trends Newsletter discusses ways to streamline the organization/auditor relationship, compliance with Obamacare and distributions from IRAs to charities. Click above to read the full stories.

Benefits Bulletin - June 2012
June 13, 2012
In this newsletter, learn more about how to maximize your employee benefits program. This issue includes features that discuss the advantages and disadvantages of the Simplified Employee Pension Plan, plan fiduciaries, and 401(k) annuity purchases.

Financial Trends Review - May 2012
May 31, 2012
Presented by the WeiserMazars Financial Services Group, this newsletter includes features on the newly released FATCA compliance requirements, the dependency of many companies on Microsoft Excel and the difficulties surrounding repo deal requirements.

Real Estate Advisor - April 2012
April 30,2012
Here, you can read more about the S.E.C.'s recent shift in focus to the private equity industry, a new foreign asset reporting requirement and options to manage qualified real property business indebtedness.

M&D Watch - April 2012
Apirl 24,2012
This newsletter includes features on the DCF method of business valuation, the importance of proper due diligence evaluations and the simplified FASB goodwill impairment rules.

Media & Entertainment Insights - March Issue
March 30, 2012
At the Gotham Media Ventures Digital Breakfast, entitled Navigating Media’s New Frontier (sponsored by WeiserMazars), media business leaders were asked whether there is an evolving formula to monetizing content. Read our article and view highlights here.

Wealth Advisor - March Issue
March 29, 2012
This newsletter includes a feature on women and wealth planning and also contains insights on the tax treatment of expatriates, a new 2013 investment tax and the taxation of stock purchased in a foreign currency.

Benefits Bulletin - February Issue
February 22, 2012
Covered in this newsletter are topics such as the Qualified Automatic Contributions Arrangement and new Form 8955 Benefit Filing Requirements. Also, read about the importance of understanding your plan document and meeting your fiduciary responsibilities.

Media & Entertainment Insights
February 15, 2012
This newsletter includes a feature on electronic publishing as well as insights on debt, revenue and consolidation. In addition, learn about a two step impairment test for goodwill and hear our thoughts on the latest buzz from the media marketplace.

Financial Trends Review - January Issue
January 27, 2012
This newsletter includes features on upcoming PCAOB changes for broker dealer audits as well as the details of the newly approved SSAP No. 101. Plus, read our recently published article, "What Do Boards and CFOs Really Need From Each Other in 2012?”

Nonprofit Trends - January Issue
January 11, 2012
This newsletter includes features on the benefits of strategic alliances, the necessity of strong governance and the importance of fraud prevention. Plus, learn about how you can make your budgeting process easier and more effective.

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Jennifer Palmer Farrington
Chief Marketing Officer
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