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Video Blog: What Should a Partnership or LLC Agreement Look Like?

December 13, 2017

Jim Cardosi, a senior associate in our tax group, gives a brief overview of important topics to consider including when developing a Partnership or LLC Agreement in this weeks video blog. For more information about this topic, please contact Jim Cardosi at, or 207-523-3359.

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House Passes Tax Reform Bill; Senate Finance Committee Considers Bills of its Own

November 28, 2017

On November 9, 2017, the Senate Finance Committee released its version of proposed tax reform legislation, the “Tax Cuts and Jobs Act,” which the Committee is marking up this week. The House of Representatives passed its tax bill on November 16; however, the bill under consideration by the Senate Finance Committee differs in several respects, including individual tax rates, itemized deductions, retaining the estate and GST taxes, the timing of changes to the corporate tax rate, and pass-through tax rates.

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Insights into the Proposed GOP Tax Plan

November 15, 2017

On November 2, 2017, the House of Representatives released a draft tax reform bill titled the “Tax Cuts and Jobs Act.” The bill would reduce individual and business tax rates, would modify or eliminate a variety of itemized deductions as well as repeal the estate and alternative minimum taxes, and would change the taxation of foreign income. The Ways & Means Committee intends to formally markup the bill the week of November 6 with full House floor consideration planned before Thanksgiving. Most of the provisions would be effective starting in 2018.

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