WilkinGuttenplan, Author at WilkinGuttenplan

Association Surpluses, Deficits and Working Capital

One of the most important planning tools for an Association is its annual budget. It is important that the Association’s…

WilkinGuttenplanNovember 15, 2018

Articles Community Associations

A Primer on Sales Tax Form ST-8

What is Form ST-8? The Form ST-8 (certificate of exempt capital improvements) is to be used when the association is…

WilkinGuttenplanNovember 15, 2018

Articles Community Associations

Why Boards Should Consider Recording a Bad Debt Expense Throughout the Year

Background Bad debt has become a hot topic and a significant expense for many condominium and homeowner Associations (“Association(s)”). Concern…

WilkinGuttenplanNovember 15, 2018

Articles Community Associations

Condominium Associations’ “Super” Assessment Liens: How “Super” Are They?

In the fight against delinquent unit owners, New Jersey’s Condominium Associations have a unique tool at their disposal – the “super”…

WilkinGuttenplanNovember 15, 2018

Articles Tax Services

The Tax Consequences of Investing in Market Linked Certificates of Deposit

Recently, some banks have been offering a hybrid investment known as a "market-linked CD" (MLCD). While these investments may be very…

WilkinGuttenplanNovember 15, 2018

Articles Real Estate Tax Services

Tax Alert: New Jersey Bulk Sales Law – Impact on Real Estate Investors

In 2007 the New Jersey bulk sales law was expanded to apply to all transactions involving the sale of any…

WilkinGuttenplanNovember 15, 2018

Articles Community Associations

INTERFUND BALANCES: What, Why and How?

As Board members and unit owners receive copies of their Association’s annual audited financial statements, the issue of Interfund Balances…

WilkinGuttenplanNovember 15, 2018

Articles Business Tax Tax Law Resources Tax Services

Owner’s Compensation in S-Corporations, Partnerships and LLCs under the Tax Cuts and Jobs Act

Just about four months have gone by since the passage of the Tax Cuts and Jobs Act and taxpayers and…

WilkinGuttenplanNovember 15, 2018

Multimedia Real Estate Tax Services

New Guidance on Qualified Opportunity Zones: What We Know So Far

Treasury recently released Proposed Regulations and a Revenue Ruling which provide guidance related to investments in Qualified Opportunity Zones (QOZ)…

WilkinGuttenplanNovember 2, 2018

Articles Real Estate

Can I Still Deduct the Interest on my Home Equity Line of Credit?

One of the issues at the forefront of the 2016 Presidential election was tax reform. On December 22, 2017, the…

WilkinGuttenplanOctober 1, 2018

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