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HMB in Action: Team HMB at Race Judicata 2019September 17, 2019
9/12/19 Chicago, IL 16 HMB team members participated in the 2019 Race Judicata 5k Sprint for Justice. The race celebrates pro bono work and raises funds for Chicago Volunteer Legal Services, the …
News Release
Samantha Breslow Discusses Chicago's "Cloud Computing Tax" with Bloomberg Law NewsSeptember 16, 2019State and Local Tax
Auditors in Chicago have been aggressively asserting that businesses have tax duties under the “cloud computing tax” because of their economic presence, or the volume of business they conduct within …
In The news
Breen Schiller Discusses the Arizona High Court's Decision to Tax OTCs with Tax NotesSeptember 12, 2019State and Local Tax
Arizona’s supreme court requires online travel companies, or OTCs, to pay local taxes on the revenue they receive for arranging hotel stays in the state. The court determined that OTCs …
In The news
Samantha Breslow Discusses Chicago's Tax on Cloud-Based ProductsSeptember 10, 2019State and Local Tax
At the beginning of 2016, Chicago implemented a unique method to tax businesses for their use of remote computing services, also known as the cloud. The Personal Property Lease Transaction …
In The news
Fred Marcus Discusses Indirect Taxes and Tax Risk Management at the California Tax Policy Conference - 11/8/19September 8, 2019Tax Risk Management
11/8/19 California Tax Policy Conference Hyatt Regency Mission Bay San Diego, California Fred Marcus presents “That’s Just Sales and Use Tax Creeping Upon You: When Unexpected Tax Arises for Responsible Persons and Successes” at …
Events
Jeff Zaluda presents "Some Trends in Philanthropy Impacting Large Publicly Supported Charities" to the Jewish National Fund Professional Advisory Group - 9/18/19September 6, 2019Private Client, Trusts and Estates
09/18/19 Chicago, IL While Americans remain the most generous and philanthropic people in the world, the landscape for giving is changing at an accelerated rate. Jeff Zaluda discusses how Millennial and generational subgroups …
Events
Marilyn Wethekam presents “The Ownership Trap - What is Direct and Indirect Ownership?” at the COST 50th Annual Meeting – 10/23/19September 3, 2019
10/23/19 Washington, DC The Council on State Taxation 50th Annual Meeting will provide updates on important SALT topics for professionals at all levels. Marilyn Wethekam will present on what it means to …
Events
HMB's SALT Team Presents at IPT's Sales Tax Symposium - 09/23/19August 29, 2019State and Local Tax
09/23/19 Orlando, FL Breen Schiller, Marilyn Wethekam, Jordan Goodman, Chris Lutz and David Machemer present various topics at the IPT Sales Tax Symposium. Breen serves as Vice Chair of the symposium. If you …
Events
The Small Business Reorganization Act Arrives in February 2020 - Here's What you Need to KnowSeptember 6, 2019Bankruptcy, Reorganization and Creditors’ Rights
With President Trump’s signature August 23rd, the Small Business Reorganization Act of 2019 (“SBRA”) will officially take effect in February 2020. The SBRA is designed to fill a gap in the …
Client Alert
Two Illinois Amnesty Programs are Arriving in October: HMB Addresses the ChangesAugust 19, 2019State and Local Tax
Starting October 1st, 2019, two new Amnesty programs will arrive in Illinois. One will cover all taxes administered by the Department of Revenue. The other program will cover franchise taxes. …
Client Alert
Marilyn Wethekam Published in State Tax Notes - To Share Tax Information or Not Is the QuestionAugust 6, 2019State and Local Tax
Disclosing tax return information has always been a dicey topic. Under the guise of transparency, there have been several proposals by tax advocates over the years to disclose tax information. …
Articles
David Machemer Published in Journal of State Taxation - The Lessor’s Burden: Tax Challenges for Illinois Equipment LeasingAugust 6, 2019State and Local Tax
Illinois’ tax treatment of leases is an anomaly when compared to most other jurisdictions.[1] The general rule in most jurisdictions is to impose sales tax on the receipts collected from …
Articles
International Asset Recovery
Second Circuit in Madoff Enables Trustee To Recover Under Bankruptcy Code For Fraudulent Transfers Initially Sent Offshore from the U.S.February 28, 2019State and Local Tax
On February 25, 2019, the Second Circuit in the Madoff liquidation decided that Sections 548 and 550 of the Bankruptcy Code can be applied extraterritorially to recover fraudulent transfers. There, …
International Asset Recovery
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