Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id iO7YCsjfu1qnMAAAInt2oQ ; Wed, 28 Mar 2018 11:32:40 -0700 Return-path: Envelope-to: cs@transocean.com Delivery-date: Wed, 28 Mar 2018 11:32:40 -0700 Received: from ccm165.constantcontact.com ([208.75.123.165]:32836) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89_1) (envelope-from ) id 1f1Fs2-0003NE-Cn for cs@transocean.com; Wed, 28 Mar 2018 11:32:40 -0700 Received: from [10.252.0.105] ([10.252.0.105:58259] helo=p2-jbemailsyndicator13.ctct.net) by 10.249.244.10 (envelope-from ) (ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP id B2/BF-57548-19FDBBA5; Wed, 28 Mar 2018 14:31:45 -0400 DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=1000133069; d=friedmanllp.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:to; bh=o8QOVpxcUWRvSJUm0r0tAiUCxBpLIsn0NsDV+h31MeQ=; b=MfslYfsR7NNV1BVrLUHBL+VxelVsrPFRuOA0x5T0HXHemMjVKsqHv77hrYeZghiDn3MIAKAvB4PUTEbA5BpQN0ls9gxSl0a7YMa4DA5yP+XMsPaY82M/Pbg6m2cKSLG05Ne3gsqCXkvIrYuiYEny8dQGdpU55Q9tgvjIjOf+fRg= DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=1000073432; d=auth.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:to; bh=o8QOVpxcUWRvSJUm0r0tAiUCxBpLIsn0NsDV+h31MeQ=; b=J5ZE1nbi5aqJBLU1J2bEoGh2heZwKyEjRFFzjPJGrjcHI/Ug08Mqt1YzLpacbx6h2Em3+5PRvW//JWZLgpe9DGFJ0cvOrkTU+6DW3dAUextULoJ2h56Z6AMnJvcCZE3APCkDqJRlh7Z2R/Swf/N09HHeuuGKaxkXSIjW/JVrkWg= Message-ID: <1130296191237.1117133338393.1999919231.0.381430JL.2002@scheduler.constantcontact.com> Date: Wed, 28 Mar 2018 14:31:45 -0400 (EDT) From: Friedman LLP Reply-To: friedmanllp@friedmanllp.com Sender: Friedman LLP To: cs@transocean.com Subject: Tax Matters: [Tax Cuts & Jobs Act] Planning Tips & CT's Proposed Tax Relief Plan MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_226796429_86367652.1522261905592" List-Unsubscribe: List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Campaign-Activity-ID: 8f1e5e7b-ba26-49e0-ba9f-ee1f98746a3e X-Channel-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7 X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com) X-Return-Path-Hint: Ajx5ee7omSeC6n+4fmHRqPg==_1117133338393_8lQ6YAT+EeeCgtSuUoQ9xw==@in.constantcontact.com X-Roving-Campaignid: 1130296191237 X-Roving-Id: 1117133338393.1999919231 X-Feedback-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7:8f1e5e7b-ba26-49e0-ba9f-ee1f98746a3e:1117133338393:CTCT X-CTCT-ID: f0fc2470-04fe-11e7-8269-d4ae52843dc7 X-Spam-Status: No, score=-1.6 X-Spam-Score: -15 X-Spam-Bar: - X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. 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Click here http://campaign.r20.constantcontact.com/render?m=3D1117133338393&ca=3D8f1e5= e7b-ba26-49e0-ba9f-ee1f98746a3e ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ [Video] "New Year, New Tax Code" Seminar Learn How Sweeping Tax Reform Will Impact You Watch Now [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jMvGCb_0aqph0pHU9L_= 9HZ8pt97lecq-i2of7qEpiKNgfrr0d8A_nQ_KxoY0jz3tFoxnXo5SD1v3SsAU1O8ZwR179TI7sB= ds7Ueidkj10lKkL__XMGimP3ZYtP0rQQAdzviDilqZoMnSayKlGscjYy8vElVH8x3v8GoEixyUM= SVE8Qvwm1lgqHj5wsN1y4ybNb0pWaRRcPkMGw7H1YyRh__UYBEhiOWNlkLbhJWJiiqDbNLaDgJE= M5RpRr6tUfIP5v8PJ1HBxXN5BWrXnfD5CFugAh11SlmedGv-8TL57x1OQyZhddFqCke8l3M9yi2= lzkTmsTgh197YfYAhJLK5R5tC7LbDV8YVq3f3VaA6375Y1H5zZL-ROghpfOuE0BMjmsUG2mi22a= bjpgY8_XpY4_lHhKPliU5VkW6s-tw6DusHlMulzbbFnVpyUOUZDu0=3D&c=3DC87T4unpEuYxo7= CQV_KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJigAq= D-zKGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ ______________________________ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ ABOUT FRIEDMAN LLP For more than 90 years, Friedman LLP has been helping our clients succeed. = We offer tax, accounting and advisory services to a broad array of public and privat= e companies. Friedman is among the top 25 New York area accounting firms and is listed a= mong=20 the top 50 nationally. From our locations in New York City, New Jersey, Lon= g Island and Pennsylvania, more than 450 professionals and staff service our diverse= clientele. We have access to worldwide resources as an independent member firm of DFK = International, so we are well positioned to assist you wherever the need arises. Please visit our website at friedmanllp.com [http://r20.rs6.net/tn.jsp?f=3D= 001zVEJ4MDzYFt4jMvGCb_0aqph0pHU9L_9HZ8pt97lecq-i2of7qEpiKNgfrr0d8A_KcEHYdoO= 1mI3obS1pXnFoKtgM62SkgxuS0A1zDIGJzAm-xGvor3j6C3JP9lmD0kwfEFVhqCXzhC8eeI1ge-= m2EH8bNk0Yta53aEhqy78gfR9zYirZBB3wQHSWFs5OMRp-i1LHc6M3pOD2eSMsqQLzXTEP8wv1O= 12Kal3Ctxakfn3fAipjM-8hH_mojXNTLlbVS-qeHpKtFzIJGRHm2yy5Q-PPg6QqyWMcGiTRgA9c= Q3shyY3gL2Gbrlle4OtUV-8nEHVl_5lAkIAT5uzevxYvToPBJQ6QDAz6R4ZZOWNsjf92UyLDsJo= A88ysr3NPry4HuAtSyCMUfc=3D&c=3DC87T4unpEuYxo7CQV_KC3AHLwNPOHdGhkQ5J9xONTqdL= lf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJigAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV4rK= g=3D=3D] to learn more about our firm. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ ______________________________ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ Connect with us! Like us on Facebook [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jMvGCb_0a= qph0pHU9L_9HZ8pt97lecq-i2of7qEpiHCq71u-tAowKzzrGGD2Yoni0_HKCjOZnIxvotAdwU6H= UFSiV8fDTYROSwVSCFV68GahL4FIGS-uFeeK6LarACwounUon1yp7rPgsqY6RiCu0LnDHvpb2Yk= FfwCoThiKJtXFDQHPTwdTYnp2fzGYyOhGdo4dMWJ9VwoS6o57a8AEo9-i2ZdNRJ4=3D&c=3DC87= T4unpEuYxo7CQV_KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrf= Iwul_dJigAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] Follow us on Twitter [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jMvGCb_0= aqph0pHU9L_9HZ8pt97lecq-i2of7qEpiKNZ57liYsBQi_u7G-KDs2GSIPjaOwCLJuW4aMjoVu-= OW7otxBMABxE-wUvrmlaNp4IaiGlHWcpWe4TQDDQO0o6C91VhR7T6h3LDjzaw35dFmYzLegM0Jt= E2-GLNfXY6wg=3D=3D&c=3DC87T4unpEuYxo7CQV_KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vL= jg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJigAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] View our profile on LinkedIn [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4= jMvGCb_0aqph0pHU9L_9HZ8pt97lecq-i2of7qEpiBDPccdhHLwBnJA_4u7pMn7JWuF7lfiS_32= 6mJbwFWjXzILG2krjuxGrdy99kmeGHUcn4tkH0xb1PiAtVQIuOCXWlnCuqp2moYc8yrdnfh-8mp= PNiT3GemWjDJ5NriKIMx8RndHPWx10DrcwUIBc3Qsf907yvkw3mYNKH6_532V-lP1iCQ56L55T6= a7vh3ZaCHBN1fGklG4mmbbznnxkaUyU9cYEC0gbHx4rsjUz1gttMSSd2LIjFNY=3D&c=3DC87T4= unpEuYxo7CQV_KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIw= ul_dJigAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] View our videos on YouTube [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jM= vGCb_0aqph0pHU9L_9HZ8pt97lecq-i2of7qEpiKMYmOAXmk54u-8dCMJQnAB6m6wknXaSIw4hh= Mcx4fHqVMffCrZUyxrMtQ6OMu5BdyEIhv8uEfvc2QdBQw7DCToAvNmmMnib_4cI0SK2r-XPpfTr= -EhtcT7g5rU-7YS33navKoNuDHQ9Zr-Do8cVf1emB1CBp5NJFEsnRbWMLiq1&c=3DC87T4unpEu= Yxo7CQV_KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJ= igAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ Seven Ways to Move Your Tax Planning Forward By: Michael J. Greenwald, MPPM, CPA, Partner [http://r20.rs6.net/tn.jsp?f= =3D001zVEJ4MDzYFt4jMvGCb_0aqph0pHU9L_9HZ8pt97lecq-i2of7qEpiKNgfrr0d8A_30jFU= uBLrs6iJphBM6XjJS00hT_fhemancw73BoV_6NKEOXbqMFT7UoXUxu_LYX8fhM6j02W1Hgnq3ZK= xwdiHbuh7Y6fI_ctOvG2GN3s53cDcQ1K5P_BYLL2qkCWCScAp6dKI3aQqIoLCazrzggnPqpkVHd= zvyUvRjbq9IvTh03IJYZipWzzsw7COUE19IGizxEvPhfBfWWKeHJYpnnurxwf1U54ynIZfJKRba= gREjRlyc79KobF_YXFN9_Q748BHk9Y6Xt9qLfFLfDTYCdh6iYZeN6OpiSahf2OOPYlXbJhfFQ4X= 2vPHQfjMan9FeDig0XJS6btLKw=3D&c=3DC87T4unpEuYxo7CQV_KC3AHLwNPOHdGhkQ5J9xONT= qdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJigAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV= 4rKg=3D=3D] There is still considerable uncertainty as to how to interpret many aspects= of the new tax law, which results from outright drafting errors and the delegation= to the IRS of significant latitude to issue regulations clarifying the law. While = our tax advisors remain cautious about suggesting any major tax moves until further= guidance -- entering into restructurings could be difficult to unwind -- there are a= ctions you can take today to move your tax planning forward. Read on for seven key= considerations that may benefit you. Read More [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jMvGCb_0aqph0pHU9L_= 9HZ8pt97lecq-i2of7qEpiKNgfrr0d8A_qpa0JSdd9ravIDskJOGJipi1RbboWJcVRLDpgH-Ccn= iY1QRMzzgSulqxdVXs8T28aPxDuqt2v-SPGAqqiCyWPd6W1M-kvoF_-OXu_F1yItbDDhWBm2THK= 1L1OJ-cvUTR7D2vJzzYRfdGCZIrTpHMUp6nm-UdAb_va_A8T_mEn1R8OqRU5awSHxGzfQW9M6zn= rvaUELwy65Dk6dhjWjp8IgskOKr0EXc92DKMj67_RWo5y1Yo-VbdeZFYT0_n2Nxm5IafhyKHXHk= AKV-pW-4ubjJxtE1aw6vTZrUt6qXh7M0QVWiGZ43VAkI9WAPXx8Sd5-_SSJbBJC5NyJVrxHHypt= fBO5lmsIvmjAWMJ9hFcMcOQ2v3E34QKIWYjX1Znv_l&c=3DC87T4unpEuYxo7CQV_KC3AHLwNPO= HdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJigAqD-zKGYFYcbFLx7= KBJt7Pgf3HGOV4rKg=3D=3D] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ ________________________________________________________ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ Tax Cuts and Jobs Act: Connecticut's Governor Aims to Ease Burden with Proposed Pass-Through Entit= y Tax By: Tom Corrie, JD, LLM, Principal [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4M= DzYFt4jMvGCb_0aqph0pHU9L_9HZ8pt97lecq-i2of7qEpiKNgfrr0d8A_RKXNRjxkyPKLwcNg-= muKExloha3tkr4PNAJoNdRSModhPtojHNbcigP9fIGlOgG8e9HNLPA4Y6coYEasP1_I6O4wS0YJ= thMDgQJbTjxAc-OTU_q0k53rvQjg50_xUFYLJCuRXT1R_GLFweKYjrYzPeF_La4VlVjtFNlBbhS= 9gsduI11LZ4X294VYf4ABJ-hbflCSl6M1TaiJILwXv8mcVyqNUl2s2FyULgY0LhM-q9kU8A1IYB= FDpI1LvPxDKaK12SfjpXnmT0ykU7uZD7tJg7bbGjHK1uVEsrz2IRujGPLNWUcQN8O-FASo9VkJJ= x6N&c=3DC87T4unpEuYxo7CQV_KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2= cMxk8OVMNrfIwul_dJigAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] Like many states, Connecticut is wrestling with how the Tax Cuts and Jobs A= ct's=20 ("TCJA") $10,000 limitation on a taxpayer's ability to deduct state and loc= al taxes on their federal returns will impact its residents. Governor of Connecticut= , Daniel Malloy recently announced that the TCJA's ceiling on state and local tax de= ductions would result in a loss of approximately $10 billion of deductions for Conne= cticut taxpayers. This would be absent of any change at the state level. To that e= nd, Governor Malloy is requesting legislation that targets the cap in an attempt to reli= eve the state's taxpayers. Read More [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jMvGCb_0aqph0pHU9L_= 9HZ8pt97lecq-i2of7qEpiKNgfrr0d8A_am_IuQdsdMh6lND1NOUUWolRUcZ-WI9M-XfsntbooR= Kzj3UGw147-PsVuBks8AlyoOE4LXz5arJUNVGQxqWXGHGbLzmOK9Ofq51piShRtz7IUI53pSqVf= v_topqpZ3I0s4lfMR6GUkmoW6ENXoDW10BSzp55Zl-mxDrN0L9IVuC7JgtfDhlZSoOxoI_IFygU= EwOD2W65Oa1HoxVaAW-zbfAQd49TtOYBSN4LV-lAiKGijjWKECwsg1n9AB0deyJvzahafZhf1e2= hXggD2UHqHRruRdbYYYkuDtb2pH1HML2Fs8J10iFEq7Q49_egnxvD3RwKTvI6IJjfuaYEVfCotl= VY6AGw2fR8ZxhGyO4g8KB0KNoCvX-_LNaqEc_RFWn8BSIcxBGuYE9hRM85bPajbyxiwB1PZeXpr= YpUKTM_R2uZtaUTPiINQvtiT5Y6OQzOo9XuuI8uigM=3D&c=3DC87T4unpEuYxo7CQV_KC3AHLw= NPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJigAqD-zKGYFYcbF= Lx7KBJt7Pgf3HGOV4rKg=3D=3D] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ ________________________________________________________ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ Breathe New Life Into a Trust by "Decanting" It The term "decanting" typically is associated with wine. But, in regard to a= n irrevocable trust, decanting allows a trustee to use his or her distribution powers to = "pour" funds from one trust into another with different terms. Doing so provides t= he trustee with additional flexibility in light of changing tax laws or family circums= tances. This article answers several frequently asked questions regarding decanting= a trust. Read More [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jMvGCb_0aqph0pHU9L_= 9HZ8pt97lecq-i2of7qEpiOd5rkNtrC4vrUdPKszxWLv3cOBtVBNhVeKvezTy6sgGTfHZd9aNh8= yWrXHb74vYFOhTuL5spzlIze7jAYoASRM3XI66v-WBNZ7JOP86d0j0Zimex9zn6NL0tVmwS9vsJ= n_m1kX6spneT_8iayP8CEXMhqNUQadt7FUZoIp_Gf0z3Bk0Rpk23TAeZtqmqEJ7fqnNGyvd5RFN= kalKMOdENdKDO__coO57279Uyfb8iqm9f2B12HFC18wx54KAvwdsP79xQAmsKeg7lRkHNPsvGUw= GCO52Hm_pFrRDL6Uem2Mz0xmJMmgZlUYyXffiFLZ_aDzK1sRcAbVw&c=3DC87T4unpEuYxo7CQV= _KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch=3D2cMxk8OVMNrfIwul_dJigAqD-z= KGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ ________________________________________________________ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ Tax Tips Many businesses use the calendar year for tax-filing purposes, but in some = cases a fiscal year -- such as October 1 to September 30 -- may be advantageous.= For=20 example, if most companies in your industry use a fiscal year, adopting a m= atching year makes it easier to benchmark your performance against that of your com= petitors. Read More [http://r20.rs6.net/tn.jsp?f=3D001zVEJ4MDzYFt4jMvGCb_0aqph0pHU9L_= 9HZ8pt97lecq-i2of7qEpiKNgfrr0d8A_dpSELE32ngm2ZdQzOkXktKF1GiMl8EjR3oARsUXh3T= 5FG6jrs-a_pafq5Zu0MkNH89Vv7OrYMAxKPdc0YULiNPJOUyRmc5yYibsqgLYwcN0DCFxAGB_P6= UuE_sYge_D_qOqGwfoBjGP3U1HpEpAmKcuh2m12ZL43UkbjDRIZvP2NbpW19Il1xoDBkWL0Epad= rozX6BmYD6IBQqWCBQu7RjTMGDKy8jjBVrgaqYdDvs6Xi0p95nvgqxBhOsEZXSHlDl8N6YXnskl= NkSWTkznSzxa2P2mQPfoI-4ZNHWh4GcYhDBs7kl_GzX7fXHurwqzNReq0TVwIvMm3hIO_9vASNA= =3D=3D&c=3DC87T4unpEuYxo7CQV_KC3AHLwNPOHdGhkQ5J9xONTqdLlf31b5vLjg=3D=3D&ch= =3D2cMxk8OVMNrfIwul_dJigAqD-zKGYFYcbFLx7KBJt7Pgf3HGOV4rKg=3D=3D] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ ________________________________________________________ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ This publication is distributed with the understanding that the author, pub= lisher and distributor are not rendering legal, accounting or other professional a= dvice or opinions on specific facts or matters, and accordingly assume no liabil= ity whatsoever in connection with its use. =C2=A92018 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~= ~~~~~ Forward email http://ui.constantcontact.com/sa/fwtf.jsp?llr=3Dzy6lfnqab&m=3D1117133338393= &ea=3D$cs@transocean.com$&a=3D1130296191237 This email was sent to cs@transocean.com by friedmanllp@friedmanllp.com. 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[Video] "New Year, New Tax Code" Seminar
Learn How Sweeping Tax R= eform Will Impact You
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AB= OUT FRIEDMAN LLP
For more than 90 ye= ars, Friedman LLP has been helping our clients succeed. We offer tax, accou= nting and advisory services to a broad array of public and private companie= s. Friedman is among the top 25 New York area accounting firms and is liste= d among the top 50 nationally. From our locations in New York City, New Jer= sey, Long Island and Pennsylvania, more than 450 professionals and staff se= rvice our diverse clientele. We have access to worldwide resources as an in= dependent member firm of DFK International, so we are well positioned to as= sist you wherever the need arises. 

Please visit our web= site at friedma= nllp.com to learn more about our firm.
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Seven Ways to Move Your Tax Planning Forward
 

There is still considerable uncertainty as t= o how to interpret many aspects of the new tax law, which results from outr= ight drafting errors and the delegation to the IRS of significant latitude = to issue regulations clarifying the law. While our tax advisors remain caut= ious about suggesting any major tax moves until further guidance -- enterin= g into restructurings could be difficult to unwind -- there are actions you= can take today to move your tax planning forward. Read on for seven key co= nsiderations that may benefit you.

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Tax Cuts and Jobs Act: 
Connecticut's Governor Aims to Ease Burden with Proposed Pass-Through = Entity Tax 


=
Like many states, Connecticut is wrestling with how the Tax Cuts= and Jobs Act's ("TCJA") $10,000 limitation on a = taxpayer's ability to deduct state and local taxes on their federal returns= will impact its residents. Governor of Connecticut, Daniel Malloy recently announced that the T= CJA's ceiling on state and local tax deductions would res= ult in a loss of approximately $10 billion of deductions for Connecticut ta= xpayers. This would be absent of any change at the state level. To that end= , Governor Malloy is requesting legisla= tion that targets the cap in an attempt to relieve the state's taxpayers.

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Breathe New Life Into a Trust by "Decanting" It
 
The term "decanting" typically is associated with wine. But, in regard= to an irrevocable trust, decanting allows a trustee to use his or her dist= ribution powers to "pour" funds from one trust into another with different = terms. Doing so provides the trustee with additional flexibility in light o= f changing tax laws or family circumstances. This article answers several f= requently asked questions regarding decanting a trust.

Read More<= /div>

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Tax Tips

=
Many businesses use the calendar year for tax-filing purposes, but in = some cases a fiscal year -- such as October 1 to September 30 -- may be adv= antageous. For example, if most companies in your industry use a fiscal yea= r, adopting a matching year makes it easier to benchmark your performance a= gainst that of your competitors.
=

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This p= ublication is distributed with the understanding that the author, publisher= and distributor are not rendering legal, accounting or other professional = advice or opinions on specific facts or matters, and accordingly assume no = liability whatsoever in connection with its use. =C2=A92018
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