Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id uLFgHDDPw1pOVgAAInt2oQ ; Tue, 03 Apr 2018 12:00:00 -0700 Return-path: Envelope-to: cs@transocean.com Delivery-date: Tue, 03 Apr 2018 12:00:00 -0700 Received: from ccm171.constantcontact.com ([208.75.123.171]:57433) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89_1) (envelope-from ) id 1f3R9g-0005li-7O for cs@transocean.com; Tue, 03 Apr 2018 12:00:00 -0700 Received: from [10.252.0.105] ([10.252.0.105:36542] helo=p2-jbemailsyndicator16.ctct.net) by 10.249.243.10 (envelope-from ) (ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP id 44/3F-17162-EEEC3CA5; Tue, 03 Apr 2018 14:58:54 -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=wc5RrFUgTmmaqsJ+QEaLXlQLTcGuYNgQnJRJuedMcZc=; b=Lpti+7K68+AwRMUklnRIfS4FEbTOOf5rEne4eiXQfORLjpvHDQgjanSk1RWdgAbNzI+GWJHgxxoNpTVqNXgUCmLMURvsV7ShoP9F5juQHZAi+WD1DkaU5JrkTTazSZCeRRCixzyHaKvNlqkVUqqrXZ6X9KnwKvbWHUH412XDknw= 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=wc5RrFUgTmmaqsJ+QEaLXlQLTcGuYNgQnJRJuedMcZc=; b=Onu5n6UlMDz/IYmi45S+oQDMQv7GbkXa2M09xcFAvg+00Ok5xLdf6w+2YsBVS5PCc+lKbq2GySK7f4K1f7K3YY+DX69iLcSdvwx0/er4m9m46XZGzX0w17y0gGMVlhs2KHW4KssOY20TAiNTd7glkogR33l4VdY6rPzenhenrbU= Message-ID: <1130339775733.1117133338393.1999919231.0.271457JL.2002@scheduler.constantcontact.com> Date: Tue, 3 Apr 2018 14:58:54 -0400 (EDT) From: Friedman LLP Reply-To: friedmanllp@friedmanllp.com Sender: Friedman LLP To: cs@transocean.com Subject: [TAX ALERT] New York Legislature Passes Tax Overhaul MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_343254339_911275611.1522781934558" List-Unsubscribe: List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Campaign-Activity-ID: f7927a26-6f85-4b01-9c1b-104b2122e4d0 X-Channel-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7 X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com) X-Return-Path-Hint: A95J6Jm+FSwGcGxBLISLk0A==_1117133338393_8lQ6YAT+EeeCgtSuUoQ9xw==@in.constantcontact.com X-Roving-Campaignid: 1130339775733 X-Roving-Id: 1117133338393.1999919231 X-Feedback-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7:f7927a26-6f85-4b01-9c1b-104b2122e4d0:1117133338393: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=1117133338393&ca=f7927a26-6f85-4b01-9c1b-104b2122e4d0 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ [Video] New Tax Code Seminar Learn How Sweeping Changes Can Impact You WATCH NOW [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggWo-phtf9gqLL2xi6nOtYVN2K9KGe0tlTnbwCuh--Iu2vbRbhZry0FT4siECZF7KtDljBopr0FeNKM-dyOg4fhMCqFZfrTiGPpYjI2weYjI9SNflVxvWEaqY7OIMQIbspoeqsaJUWCBlNRI46q7dvoGzJPOHVOgq7RQRejZU6FEWauwt1Y9TcNw_pWgbnh11IdcBkWhzRigCsnmSiuMa5QQtSAUebwTxikQyQtFWkmsFVPUavK0UybfojK_I8jjJnCOti921WXqbFyhDL4BbfZThDhMBKwGG9ooGsX5PwgROeL5cHp1ZGwT5iyikp388y1_xSqCaf7uvDoXthAA_qeNxpSMgeolHHtbhgP0VFSko7HLw8h0QL3pXlUlLa44DXnUOWURAxIH49nuo35p6hUI=&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Alan Goldenberg [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggWo-phtf9gqLwxySLSCVw0nN7bMdcY6K13s00h6-h88YceXu1Y_1ckVZ9qDaJmoAhCKQRLwNMpZ2MXlUoYjiFwcFLz64fgSPWygUfCFE7o4ODQm1KEwPxkPsUJm66e8D4xUNhL5lvnA-bqhDUWeQkzviT1q0KQMnX6B1TP4s1jFAa8QkKof1Gnyw-qJK8P_nub7yUp0yHZd1oJscor05CAELp-7JjACwcvu9DqZSdGAoE9Z4JPaDwym7W5Z6jZyz-TVbOaQduSgwsnvkmmXgaR4NAIeZXa5yJun0YGpTdD1iegFBwa6IKrcSyY1WuPJ993pliHdlNwXr8YncTqhFry-gDSEEgCp7sg==&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] JD, MBA, LL.M., Principal AGoldenberg@friedmanllp.com [mailto:AGoldenberg@friedmanllp.com] Tom Corrie [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggWo-phtf9gqLmYSGxnhY10O2KN6KOmq3zf6gyQKyFTYA4_gMV7YVLluZ3GAgucCTQT-XBWbiX1CKViS-twpYipxwtAsFjVoBfxKgJB2xYstNqb6MechR6tczRk0xKARsz_XUlJ46XXPqXTwS9l_dgu7iO-M-9nkSrfilw_7oWmJcLWfbfJlJOr58mhiVuA0Xi3Oei9IquYdCGcQxUqpK7EBVtrn9nL-Q9G1Q2qqUPeUkGGwJMpKeAMybLZs390G2S2QAZqPVZRp1HFnecfhfoD5DBmRMyleO8xz7c8T96ukk_07sbc2CsS6aR9zR5EjMffZGo9LcQt-VL578qtfM8ho=&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] JD, LLM, Principal TCorrie@friedmanllp.com [mailto:TCorrie@friedmanllp.com] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ New York Legislature Passes Tax Overhaul On March 30, the New York Legislature passed a $168.3 billion budget bill containing a variety of changes aimed at mitigating the effects of the new federal tax law. Governor Andrew Cuomo is expected to sign the bill within the coming days. One key element of the legislation is the optional employer compensation expense program. Under this program, employers who opt in are subject to a 5% tax on annual payroll expenses of $40,000 or more per employee. Employees would receive a tax credit on their wages, which corresponds in value to the payroll tax paid. Starting January 1, 2019, this employer-based payroll tax would phase in over three years. Read on to find out how New York's tax overhaul may impact you directly. Read More [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggWo-phtf9gqLCqrkdFjhLypUZ4tcIvkr5co4rJBawThzBV_XQM8UzOspykX8IcGHXdoNF8Q4U_QOOOaziJNyg_r5zF0tNCO2gymK0Atd6CrhRxnO3SHPjvBJY4WyONSVCQubbDCnsD2AXql8B1xb7IVfaNoXep4MC9zgyfYuBXZLFSFPkFeE0qk4ja03Eyd7ETDBFqICOWXFjAYDkF3Ws1bW2eWDLWwhy0fEx_SP6Y7Q87HpxRkLQG-Y-9xYQu2QOIFWSTMkwFC1f2s4h9ecix28Cx9kaxLxAFMiRLGcGDoCpmfTC_69Ro4ILD164fWO6aPgICn9lznoIz15RD-Uf17lDyIRHyTdgKoJ2Z8XP2PBuJZhx0D8Xw8=&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] ________________________________________________ www.friedmanllp.com [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggZwSsD1WvsFB463ex9AGXK-XpPgUlEpMLIdcy6jZgUC_GJeBMLU6Cq8n1aGdRrVegEY3Wevb5GFnx61hrEIDn6bBvfUlB9m1-HARHhE3vWHTZireElDd2OvrxOLL1_NPpvjS0CXzUpbumvqtGpGy0_VlDOiKen9vysTOGzsXdk7IadOhSATnMOHvJF1Ou9UgZ-kNOK9dfH4sQSNllGQTE3NBQ98PfZgthbyFeFs3oJbyhaLzdCgxMCAvUE75EgRoTd0MFbca5Mm8vmGgY4iLT-4dTTkSnLUhfjraSR6_JbRFAs3IQShuGF5m8PuKf8xC617IOVIC30aP&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] Connect with us! Like us on Facebook [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggWII5fngZ1cpIT_7DJVgC-BbYZbc6r8lhXY1y6sNVI2B2wZEGnbJMlWp8RkEVzLEqCAorSeYA4ON5ucp3mLJsyC8gYAgtTyiVzAJjzutYX7cWPzBD7mPcLgdOkex2hPq5we6PzcwMx86Ld2TTQMa23l5aklY-4yggD9rxHvKKvMj&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] View our profile on LinkedIn [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggVBl-Bm6ua5TlEREM39ccmNPmfQipMx-ffMeJ0sS7UUXAs49hI18Lgzj92-PvMe_DSDQnWv4fXAyM-E6ZN5FHk6WunWFHw0emPLG52UTFyfCqk6iyZ0Zvq6VV4v8IIr_Y-OoXmlKkdIf12UkGUZca3A=&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] Follow us on Twitter [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggXn4nncz_k_l1DpD6rhcKWXtr9BQIvtwH5fhF93N8bwUcNTz59zsEZIgjFvzlh3k4U2_qqCIZlKXvedGooFDoZ8MKZQr191q1iF5YL87r4zOu1A_w-OCQl10uexSkA1RSA==&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] View our videos on YouTube [http://r20.rs6.net/tn.jsp?f=001zrzSUAJbEo-Rsl5b1YsE95y_4TziQfUaejFJwUrLtJMK15xpaRyggYZGjDdiIX8RUa9PWAquEdz8fn-bqx64kSDGQelzZzh-qMe6AH1-R1-LdjsZ2vPpOi9cM4C4A9uP1rJ6tgdMVr3qtxvwRin9Ahw2zKV-aLKsBgMTgBIVP_s=&c=aruOY9OFrn4pGgnd4xC_nR2_kA2rQ8KEvxDsj0353rMp6mY4yHSLgA==&ch=KoHVA1VHdZ_hcGKen6wEqKTpD2wSntHP4a0YJBCcyAfID4rQWtTVvg==] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Forward this email http://ui.constantcontact.com/sa/fwtf.jsp?llr=zy6lfnqab&m=1117133338393&ea=$cs@transocean.com$&a=1130339775733 This email was sent to cs@transocean.com by friedmanllp@friedmanllp.com. 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[Video] New Tax Code Seminar 
Learn How Sweeping Changes Can Impact You
 
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Alan Goldenberg
JD, MBA, LL.M., Principal
AGoldenberg@friedmanllp.com


Tom Co= rrie
JD, LLM, Principal



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New York Legislature Passes 
Tax Overhaul

On March 30, the New York Legislature passed a $168.3 billion budget b= ill containing a variety of changes aimed at mitigating the effects of the = new federal tax law. Governor Andrew Cuomo is expected to sign the bill wit= hin the coming days.
 
One key element of the legislation is the optional employer compensat= ion expense program. Under this program, employers who opt in are subject t= o a 5% tax on annual payroll expenses of $40,000 or more per employee. Empl= oyees would receive a tax credit on their wages, which corresponds in value= to the payroll tax paid. Starting January 1, 2019, this emplo= yer-based payroll tax would phase in over three years. Read on to find= out how New York's tax overhaul may impact you directly. 
=

 
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