The past 12 months of legislation have significantly affected the tax landscape for WTAS’ clientele.... read more

The prevailing winds for fixed income investments are shifting. Ever decreasing interest rates over the last three decades were a tailwind for... read more

Fundamentals of ESOPs for
S Corporations

Employee stock ownership plans (ESOPs) originated in 1974 with the passage of the Employee Retirement Income Security Act (ERISA).... read more

On April 18, 2010, Internal Revenue Service (IRS) issued its long-awaited draft schedule for disclosure of uncertain tax positions, creatively named Schedule UTP... read more

Section 9007 of the Patient Protection and Affordable Care Act (Act), signed into law by President Obama on March 23, 2010.... read more

State Tax Issues Related to Flow-Through Investments: Part One

This article is the first part of a three-part series on tax opportunities and issues facing non-resident partners in multistate partnerships... read more