By Mario J. Fazio and Jonathan T. Hyman The recently-enacted CARES Act and Families First Coronavirus Relief Act (“FFCRA”) provide important
Small Business Administration (“SBA”) COVID-19 Loan Programs Update
by: Mario J. Fazio, Lisa A. Lowe, Michelle R. Gearity On March 27, 2020, President Trump signed into law the Coronavirus
SBA Economic Injury Disaster Loans
Mario J. Fazio The U.S. Small Business Administration (SBA) is now offering low-interest federal disaster loans to small businesses and non-profits
Funding Improvements to Existing Buildings in Opportunity Zones
(As it appeared in the February 2019 issue of Properties Magazine under”Vantage Point” – pages 71 & 72) There is growing
Should a C Corporation with the 21% Tax Rate Be Seriously Considered over an S Corporation or LLC?
Mario J. Fazio, Esq. The Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”) reduced the C Corporation federal
Opportunity Zones – A Powerful Tax Incentive For investment in Cleveland and Other Distressed Communities
by Mario Fazio, Esq. Many areas in the United States have economically distressed communities, represented by low-income households, underwhelming job opportunities,
Is a Corporation the Best Type of Business Entity with the New Flat Tax Rate of 21%?
by Mario J. Fazio, Esq. Under the Tax Cuts and Jobs Act effective January 1, 2018 (the “Tax Act”), Congress drastically
Taxation and Value of “Sweat Equity”
by Mario J. Fazio, Esq. For people with an entrepreneurial spirit, one way to gain ownership in a company is through
Trump’s Tax Proposal
by Mario J. Fazio, Esq. Looking at Trump’s first 100 hours, tax policy changes are inevitable. Here is a brief overview
Ohio Tax Collection Rules Create Challenges for Resolving Tax CLaims
by Mario J. Fazio, Esq. The State of Ohio has a complex tax collection system for unpaid taxes owed by individuals