2016 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 Marcum 2016 Year-End Tax Guide continues our tradition of providing timely tax guidance for the upcoming year.

While this 2016 Tax Guide is, in a sense, historical, in that it addresses rules presently in effect, we are always looking ahead to potential changes and how they might affect our clients. As in the past, please use this Tax Guide as a reference for your 2016 planning.

We will all face tax challenges in 2017, as Congress and our new President sort out their respective parties' platforms. Hopefully, any changes will simplify our clients' understanding of what is expected of them, while reducing the compliance burden and the costs incurred to meet their filing obligations. We remain focused on delivering quality, proactive services in a cost efficient manner, regardless of how far-reaching or nuanced tomorrow’s tax law changes may be.

The tax laws and planning ideas in this year's Marcum Tax Guide are a refresher on rules and regulations that may be applicable to you. Use this guide to think about planning ideas that may be beneficial in your specific circumstances.

TABLE OF CONTENTS

  • Message from Joe Perry
  • Business Year-End Planning
  • The Path Act: How it May Affect Your 2016 Tax Decision
  • Affordable Care Act: 2016 Update
  • How Will the New Overtime Laws Affect Your Business and How Can You Prepare?
  • Highlights of 2016 Tax Court Decisions
  • New Due Dates for 1099s and W-2s Effective for Year-End 2016 Filers
  • Research and Development Tax Credit: Valuable Tax Savings Incentive Now Permanent
  • Tax Planning for Construction Contractors: What to do While You Still Have Time
  • Top Year-End Investment Tips
  • Stocks: Tax Planning
  • Trust and Estate Planning Update
  • Estate Planning in the Digital Age
  • Entrepreneurs: Beware of the Hobby Loss Rule
  • Recent Developments and Planning for the Modern Family
  • Tuition Planning
  • The 2016 Year-End State and Local Tax Update
  • Pitfalls of Charitable Giving
  • 2016 Tax Reference Tables
  • Tax Scams: Warning to All Taxpayers!
  • Transfer Pricing Developments in 2016
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