AICPA Tax Adviser Highlights Partnership Rules, Sec. 163(j), Bitcoin ETFs and More

It was my pleasure to serve as editor of this year’s AICPA Tax Adviser August Tax Clinic, a special section our firm has been honored to oversee and contribute to for decades under my colleague Tony Bakale.

With the passing of this torch, I was excited to be entrusted with delivering insightful technical content to help guide practitioners through complex tax issues for their clients. The articles below cover some key areas for the coming year and beyond, including more rules for partnerships, Sec. 163(j) planning, the world of Bitcoin ETFs and more.

• Wealth Migration and Change of Domicile — Kristine Bly (formerly with Cohen & Company) and Andrea Waldnig (formerly with Cohen & Company)
• Sec. 163(j) Planning Considerations — Miroslav Georgiev and Marco Montefiori
• Bitcoin ETFs: The Known and Unknown — Brandon Miller
• Foreign Partnership Reporting Requirements — Ray Polantz
• Partnership Distributions: Rules and Exceptions — Robert Venables
• The Past, Present, and Future of the BBA Partnership Audit Regime — Jonathan Williamson
• Advances Between Affiliated Entities: An Uphill but Winnable Battle for Loan Characterization — Carolyn Linkov (formerly with Cohen & Company)

Contact Robert Venables at rvenables@cohencpa.com or one of the authors directly to discuss these topics further.

Cohen & Company is not rendering legal, accounting or other professional advice. Information contained in this post is considered accurate as of the date of publishing. Any action taken based on information in this blog should be taken only after a detailed review of the specific facts, circumstances and current law with your professional advisers.