2015 YEAR-END
TAX GUIDE
Throughout this Guide, we address traditional tax planning concepts and set out alternatives should certain provisions not be reinstated, along with the impact of any new provisions.

The 2015 Marcum Year-End Tax Guide continues our tradition of providing timely tax guidance for the upcoming year. This Guide addresses traditional tax planning concepts and sets out alternatives, should certain provisions not be reinstated, and also discusses the impact of any new provisions.

The end of the year is an important time for business owners to evaluate the current and future status of operations and the associated tax implications. Businesses must understand the tax law changes that impact their industries and ultimately, their profitability. A number of tax reform proposals were passed in 2014 and 2015. However, progress on further legislation will not likely be finalized until early 2016.

TABLE OF CONTENTS

  • About Marcum
  • Business Year-End Planning
  • An Update on Tax Extender Legislation
  • Highlights of 2015 Tax Court Decisions
  • Prospective Federal Tax Legislation
  • Patient Protection & Affordable Care Act 2015 Update
  • Research & Development Tax Credit: 2015 Update
  • Section 469 Passive Activities
  • Repair & Capitalization Rules for 2015 and Beyond
  • 2015 State & Local Tax Update
  • 2015 Year-End Planning for Lesbian, Gay, Bisexual and Transgender (LGTB) Taxpayers
  • Tuition Planning
  • Tips for Preventing Identity Theft
  • Tax Scams
  • Trust & Estate Planning Update
  • Private Foundations: Year-End Planning
  • Gifts to U.S. Persons
  • Retirement Planning for Millennials
  • A Primer on the Costs of Noncompliance for U.S. Taxpayers with Foreign Operations
  • New OECD Transfer Pricing Guidelines Will Change Transfer Pricing Documentation in the Near Future
  • Top Year-End Investment Tips
  • 2015 Tax Reference Tables
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