Published Articles
2022
Andrew E. Roth, Esq., https://www.nysscpa.org/news/publications/the-tax-stringer/article/qualified-retirement-plan-design-for-closely-heldThis article originally appeared in the October 2022 Tax Stringer, copyright 2022, and is reprinted with permission from the New York State Society of Certified Public Accountants.
2020
Michael Markhoff, Esq., "Fair Is Fair: Transitioning the Closely Held Business to the Actively Employed Child.” Reprinted with permission from: Trusts and Estates Law Section Journal, Summer/Fall 2020, Vol. 53, No. 3, published by the New York State Bar Association, One Elk Street, Albany, NY 12207.
2018
Mark Hamilton, Esq. and Alex Nahoum, EA, FCA, MAAA, “Qualified Retirement Plan Design in the New World.” Alert to Accountants and Financial Planners, November, 2018
Mark Hamilton, Esq. and Alex Nahoum, EA, FCA, MAAA,“Find out how small business owners can maximize their “qualified business income” (QBI) deduction under the Tax Cuts and Jobs Act through a qualified retirement plan.” Reprinted with permission from: The Tax Advisor – Tax Insider, ©2018 AICPA, July, 2018
Mark Hamilton, Esq. and Alex Nahoum, EA, FCA, MAAA,“Using a Qualified Retirement Plan to Maximize Your Qualified Business Income Deduction Under the New Tax Law”, January, 2018
Michael Markhoff , Esq,“Estate and Gift Taxes Under the 2018 Tax Law” Client Alert, January, 2018
2017
Andrew Roth , Esq,“Qualified Retirement Plan Designs for Law Firms” Reprinted with permission from: New York State Bar Association Journal, September 2017, Vol. 89, No. 7, One Elk Street, Albany, NY 12207
Andrew Roth , Esq,“Qualified Retirement Plan Design for Closely Held Businesses,” TaxStringer, New York State Society of CPAs, May 1, 2017
Jay Fenster , Esq, and Mark Hamilton, Esq., “IRS Clarifies Substantiation of 401(k) Plan Hardship Distributions” Client Alert, March, 2017
Michael Markhoff, "Fair is Fair: Transitioning the Closely Held Business to the Actively Employed Child", Bloomberg BNA Tax Management Memorandum (March, 2017)
