Insights
Insights from Baccus Consulting
Explore insights, guides and perspectives from Baccus Consulting, simplifying complexity across finance, tax and strategy.
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83(b) Election Forfeiture: Capital Loss on Unvested Shares
Forfeiting restricted shares after an 83(b) election may produce a capital loss for unrecovered purchase consideration. Understand the limits, company repurchases, loan-funded purchases and treatment of previously taxed compensation.
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New York Taxation of Prior-Year Bonuses Paid After a Move
Learn how New York taxes a prior-year bonus after a residency move, including fixed-and-determinable rules, income sourcing, special accrual, resident credits and potential multistate taxation.
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Non-qualified Stock Option Taxation for Expats Moving to the U.S.
Learn how grant-to-vesting workdays, exercise timing and U.S. tax residency determine the taxation of non-qualified stock options for expats moving to the United States.
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2026 Tax Checklist: Federal, New York and New Jersey Planning Guide
Key 2026 federal, New York and New Jersey tax changes affecting individuals, investors and business owners, with practical year-end planning considerations.
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Section 83(b) Elections in New York: Stock Options, Restricted Stock and Residency Rules
A Section 83(b) election can change when restricted stock is taxed and whether subsequent appreciation may qualify as capital gain. This guide explains the federal requirements and New York rules for residents, nonresidents and part-year…
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S-Corp vs. LLC Case Study: At What Profit Level Does an S-Corporation Election Become Beneficial?
This 2026 case study compares a single-member LLC and an S corporation at $100,000 to $300,000 of annual profit, including reasonable compensation, QBI, payroll taxes and selected compliance costs.
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S-Corp vs. LLC: 2026 Tax Comparison for New York Small-Business Owners
An S-corporation election may reduce employment taxes, but the decision also depends on reasonable compensation, QBI, compliance costs and New York business-tax rules. This 2026 guide explains the principal benefits, disadvantages and planning considerations.
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FBAR vs FATCA: Foreign Account Reporting Requirements, Thresholds and Penalties Explained
FBAR and FATCA are two separate foreign reporting regimes that can apply to U.S. taxpayers with foreign accounts and foreign financial assets. Learn the key differences, reporting thresholds, filing requirements and penalties for non-compliance.
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Alternative Minimum Tax (AMT): What Triggers It, How to Recover AMT Credits and AMT Planning Considerations
Learn how the Alternative Minimum Tax (AMT) works, common AMT triggers and how AMT credits can be recovered. This guide explains AMT calculations, Incentive Stock Option (ISO) tax implications, AMT credit carryforwards, planning strategies for…
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RSU Taxation for Expats Moving to the U.S. (Avoid Double Taxation)
Learn how RSUs are taxed when moving to the U.S. and how expats can avoid double taxation through proper income allocation and foreign tax credits.
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U.S. Taxes for Americans Living Abroad: A 2026 Comprehensive Expat Tax Guide
Americans living abroad are still subject to U.S. tax on their worldwide income. This comprehensive 2026 expat tax guide explains key filing requirements, including the Foreign Earned Income Exclusion (FEIE), Foreign Tax Credit (FTC), FBAR…
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SMB Valuation as a Core Pillar of Long-Term Strategy
Business valuation is often treated as a transaction exercise rather than a strategic discipline. This insight explores why SMB owners should understand the value of their business at all times, and how proactive valuation awareness…