Podcast appearances and mentions of Damien Martin

Send us a textIn the third of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two C corp cases: Ju et al v. United States and Stead v. Commissioner. Watch the first two parts of the series: Top Tax Cases of 2024, Part 1: PartnershipsTop Tax Cases of 2024, Part 2: S CorporationsFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishVideo Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

Send us a textIn the second of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two S corp cases: Maggard v. Commissioner and Estate of Thomas Fry et al v. Commissioner. Watch the first part of the series, "Top Tax Cases of 2024, Part 1: Partnerships."For more coverage, read the following in Tax Notes:Tax Court Rejects Engineer's S Corp Dissolution DefenseABA Pushes for More Guidance on S Corp ReorganizationsFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishVideo Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

Send us a textIn the first of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two partnership cases: Denham Capital Management LP v. Commissioner and Surk LLC v. Commissioner. For more coverage, read the following in Tax Notes:DOJ Touts Tax Court Win on Limited Partner ExceptionTax Pros Weigh Impact of Ruling on IRS Basis Calculation MethodFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishVideo Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

Jeff and Christian welcome the solo developer behind Citizen Sleeper, Gareth Damien Martin to the show to discuss their newest game, Citizen Sleeper 2 Starward Vector, as well as new prototypes from Misfits Attic, a follow up for E3 from the ESA, and Warner Bros problems, despite a stellar roster of developers. The Playlist: Gareth: The Thaumaturge, Kingdom Come Deliverance 2, Sky Caravan. Christian: Marvel vs Capcom Fighting Collection: Arcade Classics; Monster Hunter Wilds open beta  Jeff: Neon Spellstorm demo, Citizen Sleeper 2 Tabletop Time: Gareth: Everdell, D&D (Eberron)  Christian: Otrio  Jeff: Magic the Gathering, That's Not a Hat Parting Gifts!

Send us a textIn this episode of I chatted with Damien Martin, General Manager of award-winning The Parkgate Hotel in Cardiff.  Just a year after opening its doors in 2021, The Parkgate Hotel scooped the prestigious AA Hotel of the Year for Wales title. Damien gives us an inside look at the hotel's success and shares what it takes to run a standout hospitality business.  One of the hotel's big highlights is its restaurant, The Sorting Room, which has earned two AA Rosettes for its exceptional cuisine. Damien talks about how keeping things simple and consistent in everything has helped them create a dining experience that guests love.Cardiff is a city on the rise, and Damien explains how it compares to nearby places like Bristol. With major events, like international rugby matches and concerts at the nearby Principality Stadium, The Parkgate Hotel is ideally located to take advantage of the buzz and excitement.Damien also speaks about the power of collaboration. Being part of the larger Celtic Collection hospitality group means the Parkgate Hotel can access valuable support while staying committed to the local community. Damien is especially proud of their involvement in initiatives like Business in the Community, allowing them to give back to Cardiff meaningfully.When it comes to recruitment, The Parkgate Hotel and the Celtic Collection work closely with local colleges and universities to bring in fresh talent and focus on building a positive culture that encourages growth. Every year, 30-40 chefs come to train from the University of Birmingham.  Finally, Damien shares his top five tips on how to build an award-winning hotel. His philosophy is one of constant improvement. His mindset? Never rest on your laurels—always aim to be better than the day before.Find links on the businesses we mention, a summary and a transcript here.  Find out more about the marketing strategy and mentoring services with the Visitor Elves. This episode is sponsored by Hello Starling. Hello Starling, is an award-winning Media Planning and Buying agency that specialises in delivering advertising campaigns with great results for visitor attractions and destinations. They've worked with brands such as Bristol Zoo Project, Visit Shropshire, Visit Conwy, Visit Herefordshire and the National Tourism Office for Poland. If you want to be the centre of attention, visit hellostarling.com today. To share your views on this subject and ask questions about the episode, head over to: InstagramLinkedIn If you have enjoyed this podcast episode, please take a moment to give me a few stars on Apple podcasts or Spotify, it helps to encourage more people to listen and learn from our stories.

Send us a textIn this episode of I chatted with Damien Martin, General Manager of award-winning The Parkgate Hotel in Cardiff.  Just a year after opening its doors in 2021, The Parkgate Hotel scooped the prestigious AA Hotel of the Year for Wales title. Damien gives us an inside look at the hotel's success and shares what it takes to run a standout hospitality business.  One of the hotel's big highlights is its restaurant, The Sorting Room, which has earned two AA Rosettes for its exceptional cuisine. Damien talks about how keeping things simple and consistent in everything has helped them create a dining experience that guests love.Cardiff is a city on the rise, and Damien explains how it compares to nearby places like Bristol. With major events, like international rugby matches and concerts at the nearby Principality Stadium, The Parkgate Hotel is ideally located to take advantage of the buzz and excitement.Damien also speaks about the power of collaboration. Being part of the larger Celtic Collection hospitality group means the Parkgate Hotel can access valuable support while staying committed to the local community. Damien is especially proud of their involvement in initiatives like Business in the Community, allowing them to give back to Cardiff meaningfully.When it comes to recruitment, The Parkgate Hotel and the Celtic Collection work closely with local colleges and universities to bring in fresh talent and focus on building a positive culture that encourages growth. Every year, 30-40 chefs come to train from the University of Birmingham.  Finally, Damien shares his top five tips on how to build an award-winning hotel. His philosophy is one of constant improvement. His mindset? Never rest on your laurels—always aim to be better than the day before.Find links on the businesses we mention, a summary and a transcript here.  To share your views on this subject and ask questions about the episode, head over to:InstagramLinkedIn This episode is sponsored by Hello Starling. Hello Starling, is an award-winning Media Planning and Buying agency that specialises in delivering advertising campaigns with great results for visitor attractions and destinations. They've worked with brands such as Bristol Zoo Project, Visit Shropshire, Visit Conwy, Visit Herefordshire and the National Tourism Office for Poland. If you want to be the centre of attention, visit hellostarling.com today. FREE GUIDE - 6 Steps to finding your Ideal Customer Do you want to know who your ideal customer's are and how you can focus your time and money reaching them? Download my FREE guide now. If you have enjoyed this podcast episode, please take a moment to give me a few stars on Apple podcasts or Spotify, it helps to encourage more people to listen and learn from our stories.

Is it possible that my family, my mother, could ever accept me?Today we meet Eric Marcus and we're talking about the book that saved his life: Consenting Adult by Laura Z. Hobson.Eric Marcus is the author of a dozen books, including two editions of Making Gay History (the original 1992 edition is entitled Making History), Why Suicide?, and Breaking the Surface, the #1 New York Times bestselling autobiography of Olympic diving champion Greg Louganis. Eric is also the co-producer of Those Who Were There, a podcast drawn from the Fortunoff Video Archive for Holocaust Testimonies. He is the founder and chair emeritus of the Stonewall 50 Consortium and is a founding board member of the American LGBTQ+ Museum.In Consenting Adult, Tessa Lynn considers herself independent and progressive, a liberated woman of the 1960s. And yet, when she receives a letter from her youngest son, Jeff, informing her that he is gay, Tessa is distraught. At a time when homosexuality is regarded as a mental illness, she struggles with how best to be a parent to a gay son—and how to protect her family from the prejudices of the era. Elegant and subtly drawn, Consenting Adult is a stunning tribute to familial bonds, and a sympathetic portrait of a mother whose best intentions are often clouded by the stereotypes of her time.Connect with EricMaking Gay History website: makinggayhistory.org/aboutinstagram: @makinggayhistorypodcastfacebook: facebook.com/makinggayhistoryFortunoff Video Archive podcast: fortunoff.library.yale.edu/education/podcastsListen to full episode with Damien Martin: makinggayhistory.org/podcast/damien-martinOur BookshopVisit our Bookshop for  new releases, current bestsellers, banned books, critically acclaimed LGBTQ books, or peruse the books featured on our podcasts: bookshop.org/shop/thisqueerbookBecome an Associate Producer!Become an Associate Producer of our podcast through a $20/month sponsorship on Patreon! A professionally recognized credit, you can gain access to Associate Producer meetings to help guide our podcast into the future! Get started today: patreon.com/thisqueerbookCreditsPermission to use the theme to Making Gay History provided by Eric Marcus. The theme was composed by Fritz Meyers.Host/Founder: J.P. Der BoghossianExecutive Producer: Jim PoundsAssociate Producers: Archie Arnold, K Jason Bryan and David Rephan, Bob Bush, Natalie Cruz, Jonathan Fried, Paul Kaefer, Joe Perazzo, Bill Shay, and Sean SmithPatreon Subscribers: Stephen D., Terry D., Stephen Flamm, Ida Göteburg, Thomas Michna, and Gary Nygaard.Creative and Accounting support provided by: Gordy EricksonQuatrefoil LibraryQuatrefoil has created a curated lending library made up of the books featured on our podcast! If you can't buy these books, then borrow them! Link: https://libbyapp.com/library/quatrefoil/curated-1404336/page-1Support the show

Fremantle AFLW star Madi Scanlon joined Paul Hasleby and Damien Martin on SEN WA The Run Home to talk her footy journey and her environmental studies outside of football.See omnystudio.com/listener for privacy information.

Hosts Chris Anstey and Mark Worthington bring you Season 2, Episode 16 of the show!    On the menu:  - NBA All-Star team thoughts - Should the Lakers trade LeBron - Who is the most valuable King? - Closer to home, NZ lamb cooked - NBL playoffs set - Coaches comments - Damien Martin is an NBL legend + MORE

Big show today, we are doing Friday Footy Frothies again, Damien Martin has a big weekend ahead of him, Perth Butcher interesting marketing tactic. And How do you sink a beer in? Enjoy.See omnystudio.com/listener for privacy information.

NBL NOW | Everything NBL Pete Hooley & Jack Heverin Round 18 starts tonight! Damien Martin thinks Perth loss a blip SEM look to be aggressive during free agency Will a big man be in the All NBL Team Have we lost faith in Tasmania  See omnystudio.com/listener for privacy information.

In 2017, Congress made several permanent changes to the taxation of foreign earnings with the enactment of the Tax Cuts and Jobs Act (TCJA), P.L. 115-97 . The TCJA imposed a deemed repatriation (Sec. 965). In the Moore v. United States case, the constitutionality of this policy is being challenged. Listen to Tony Nitti, CPA, Tax Partner — EY, and Damien Martin, CPA, Tax Partner — EY, discuss the pending case live from the 2023 AICPA & CIMA National Tax & Sophisticated Tax Conference, as well as the top tax cases of all time. What you'll learn in this episode Background on the case and case law history involving U.S. taxation (0:44) Deeper dive into the history of U.S. tax law (11:41) Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796) (20:38) Temporary income tax enactment (23:47) Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895) (26:06) 16th Amendment (28:36) Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) (34:13) Lead up to the Moore case (35:20) Advice for how to explain the Moore case to clients (41:24) IRS resources Section 965 Transition Tax — IRS webpage detailing Sec. 965, including an overview, what taxpayers are impacted and what potentially impacted taxpayers need to know. Other resources Charles G. Moore, et ux., Petitioners v. United States — Case whether the 16th amendment authorizes Congress to tax unrealized sums without apportionment among the states.

Ebony Antonio joined Peter Vlahos and Damien Martin on SEN WA ahead of Freo's huge clash with North Melbourne this Sunday.See omnystudio.com/listener for privacy information.

Josh Corbett joined Paul Hasleby and Damien Martin on SEN WA after winning Best Clubman at the Club's Doig Medal.See omnystudio.com/listener for privacy information.

Scotty & Goss are joined by guests Damien Martin, Scott Watters and Sully to talk sport! Learn more about your ad choices. Visit megaphone.fm/adchoices

Our roving Reporter, Terry Flanagan spoke to listener Damien Martin who is having trouble with feral cats in his garden since his dog passed away a how they a decreasing the pupulation of birds in the garden.

Season 4 Episode 40 | Recorded January 24, 2023 Accounting High is supported by our Booster Club Members Thank you AppStream powered by the GrowthLab https://www.growthlabfinancial.com/automations-for-accountants?ah Music Video for Simple Tasks! In this episode, Scott gets a one-on-one with Amy Vetter, who shares her insights on various topics related to business and personal growth. The conversation covers everything from the foundations of accounting and setting boundaries, to finding joy and happiness in life and work. Amy also discusses her own journey from one business to another, and her approach to writing books. This engaging and inspiring discussion is essential for anyone looking to grow personally or professionally. The B3-GINNINGS Scott's parallels Being a speaker and teacher The foundation of audit and saying yes and no The setting of boundaries AV accounting and QuickBooks, Finding, Consulting Moving in another direction Finding yourself and leaving one business for another Think like a monk Joy and Happiness Raps for books Empathy vs Pity Emotional Intelligence in the younger generation Being a business mother From app to app to app Writing books Feeling about pivoting and working with intuit Colors Wrapping up All the Shoutouts: KPMG, Douglas Sleeter, Intuit, Damien Martin, Simply Tax, Jay Shetty, Sage, Xero, Wiley --- Send in a voice message: https://podcasters.spotify.com/pod/show/accountinghigh/message

Accounting High Times Vol. 1 | recorded on January 27, 2023 Agenda ABC March Appness Nomination period - March 10th Voting will start March 13th, first 2 rounds Lots of Prizes To Be Announced Text ABC to 33339 https://bracket.accountinghigh.com Jasper's 5 trends in the accounting profession AI & Automation Outsourcing & Remote Work Data Security & Cloud Computing Digital Transformation & Cybersecurity Social Media Preference ChatGPT's Top 5 Trends in the accounting profession AI Cloud Computing Regulatory Compliance Cyber Security Remote Work Friday Footnotes brought to you by GoingConcern.com The PCAOB is getting sued https://www.goingconcern.com/friday-footnotes-ey-cant-hire-tech-john-doe-sues-the-pcaob-auditors-cant-find-torpedoes-and-missiles-1-20-03/ AH Episode Roundup 2022 Year-In-Review VarsityTips with Scotty & Niks VarsityParty (feat. Kenji Kuramoto) AH Debates CPA vs EA Featuring Jeremy Wells, Brian Streig, Terrell Turner, Lusundra Everette, Adam Markowitz 2 Conversations Alex Falcon-Huerta - outsourcing and soaring Damien Martin - notifications, attention, intention, ADHD VarsityTips - Staffing, Outsourcing, Social Media, ChatGPT Coming Soon AH Gazette - Email AH Guide - Blog AH TV - YT FBPM Episode with Sherrell Martin VarsityTips on Trips The Principal's Office with Ron Baker Firm Hard Numbers with Sons of CPAs --- Send in a voice message: https://anchor.fm/accountinghigh/message

Season 4 Episode 8 | Recorded May 30, 2022 This episode's sponsor: Tallyfor - Book to tax in minutes, not hours! check em out at tallyfor.com Our Guest: Damien Martin Greetings accounting high! Did you go to school and study for your credentials? Well according to Scott, he was born with his unique credentials and in this episode, he shares with Damien what those credentials are. Join us for a fun conversation with Damien Martin as he shares a bit about his non-traditional way of getting into tax through going to school for music, and how time is both precious and fast which is why it is so important to be intentional with the people in your life. And we all know how much Scott despises emails and notifications so in honor of the discussion today, sit back, relax, put your phone away and open your mind because class is in session. 1 - What brings Damien to AICPA ENGAGE Shoutout to Ron Baker 6 - College: from music to accounting Shoutout to Blake Oliver, CPA 10 - Time is Weird 16 - Sometimes we get so focused on the meat that we don't focus on the fundamentals Shoutout to Karbon 20 - Bringing the FUN to FUNdamentals 24 - Disconnecting from tech Shoutout to Cal Newport's Digital Minimalism 30 - If I had the phone in my hand, than I'm not really present 33 - Medications & ADHD 38 - There are limitations. You can work with limitations 44 - Covid and talent shortages Shoutout to Rita Keller, Botkeeper 47 - The only way to find out if the pool is really cold is to jump in 53 - Make the time work 58 - The beauty and the curse of our devices 63 - the TaxDad --- Send in a voice message: https://anchor.fm/accountinghigh/message

Guests Nik Fahrer and Tom Haldiman return to the podcast to follow up on and take a deeper dive into nonfungible tokens (NFTs) with host Damien Martin. Here's what they discuss: Who are Nik and Tom? @01:15 What's the significance of digital assets and where are we going with all of this? @04:48 Core NFT concepts and a real-world example from Beepol @14:32 Use cases for NFTs @29:09 Tax considerations of holding NFTs for appreciation @42:27 Estate and planning considerations @47:32 Buyer beware @49:22 Closing thoughts from Nik and Tom @53:02 An update on the digital asset space @54:16 Learn more about Nik and Tom and get additional resources with the show notes to this episode comming soon here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@FORVIS.com.

Guests Nik Fahrer and Tom Haldiman return to the podcast to follow up on and take a deeper dive into nonfungible tokens (NFTs) with host Damien Martin. Here's what they discuss: Who are Nik and Tom? @01:15 What's the significance of digital assets and where are we going with all of this? @04:48 Core NFT concepts and a real-world example from Beepol @14:32 Use cases for NFTs @29:09 Tax considerations of holding NFTs for appreciation @42:27 Estate and planning considerations @47:32 Buyer beware @49:22 Closing thoughts from Nik and Tom @53:02 An update on the digital asset space @54:16 Learn more about Nik and Tom and get additional resources with the show notes to this episode comming soon here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@FORVIS.com.

Bob Murphy joined Paul Hasleby and Damien Martin on SEN WA to chat through Trent Cooper's departure and how he's settled in life at Freo over the past year.See omnystudio.com/listener for privacy information.

FORVIS Private Client™ advisors Carlee Lynn, CFP® and Zach Swartz, CFA® join host Damien Martin to demystify the world of accumulating wealth and share real-world examples of the benefits of working with a financial planner. Here's what they discuss: Who are Carlee and Zach and how did they get into the finance industry? [00:57] Who and what are the Wealth Accumulation Team? [04:54] It takes a multidisciplinary team [08:15] A real-world example with serving physicians [10:26] How to know if you need a financial advisor [12:42] Jargon and other common challenges [16:35] Planning for phases of life and competing goals [19:40] What if I feel uncomfortable talking about finances? [24:20] Three top tips from Carlee and Zach [26:58] What Carlee and Zach enjoy most about what they do [32:01] Closing thoughts [33:36] The services discussed in the episode may include investment advisory services provided by FORVIS Wealth Advisors, LLC, an SEC-registered investment advisor, and/or accounting, tax and related solutions provided by FORVIS, LLP. Learn more about Zach & Carlee and get additional resources with the show notes to this episode comming soon here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@FORVIS.com.

FORVIS Private Client™ advisors Carlee Lynn, CFP® and Zach Swartz, CFA® join host Damien Martin to demystify the world of accumulating wealth and share real-world examples of the benefits of working with a financial planner. Here's what they discuss: Who are Carlee and Zach and how did they get into the finance industry? [00:57] Who and what are the Wealth Accumulation Team? [04:54] It takes a multidisciplinary team [08:15] A real-world example with serving physicians [10:26] How to know if you need a financial advisor [12:42] Jargon and other common challenges [16:35] Planning for phases of life and competing goals [19:40] What if I feel uncomfortable talking about finances? [24:20] Three top tips from Carlee and Zach [26:58] What Carlee and Zach enjoy most about what they do [32:01] Closing thoughts [33:36] The services discussed in the episode may include investment advisory services provided by FORVIS Wealth Advisors, LLC, an SEC-registered investment advisor, and/or accounting, tax and related solutions provided by FORVIS, LLP. Learn more about Zach & Carlee and get additional resources with the show notes to this episode comming soon here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@FORVIS.com.

What tax changes are possible in 2022? Will we see any of the proposals included in Build Back Better incorporated into other legislation? Guest Travis Lucas returns to the podcast with host Damien Martin to cut through the static of the headlines in Washington, D.C. Here's what they cover: Where are we right now? What's the timeline and what's possible in 2022? What rises to the top of the list of possibilities? How has the focus changed between the end of 2021 and now? How might a divided Congress impact the outlook for 2023 and 2024? Will we see SECURE 2.0? What's Travis' takeaway for listeners?

What tax changes are possible in 2022? Will we see any of the proposals included in Build Back Better incorporated into other legislation? Guest Travis Lucas returns to the podcast with host Damien Martin to cut through the static of the headlines in Washington, D.C. Here's what they cover: Where are we right now? What's the timeline and what's possible in 2022? What rises to the top of the list of possibilities? How has the focus changed between the end of 2021 and now? How might a divided Congress impact the outlook for 2023 and 2024? Will we see SECURE 2.0? What's Travis' takeaway for listeners? Learn more about Troy and find the links to the resources mentioned in the episode here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@FORVIS.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Innovation has become an increasingly popular word both at home and in the office—but what is it and why do you need to be focused on it? Guest Dustin Bobbitt joins host Damien Martin to break it down and share perspectives and insights on lessons learned as BKD's director of innovation. Here's what's covered: How do you define innovation? [01:17] Why is innovation so important to an organization? [04:43] Innovation and private equity [06:58] What does innovation look like in a public accounting firm? [08:42] Examples of innovation at BKD [13:38] Is there a process to innovation? [17:31] Some of the best ideas come from those who are just starting [21:31] Tips for organizations looking to innovate [22:47] “Embrace an innovative mindset” [24:46] Learn more about our guests and get additional resources here.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Innovation has become an increasingly popular word both at home and in the office—but what is it and why do you need to be focused on it? Guest Dustin Bobbitt joins host Damien Martin to break it down and share perspectives and insights on lessons learned as BKD's director of innovation. Here's what's covered: How do you define innovation? [01:17] Why is innovation so important to an organization? [04:43] Innovation and private equity [06:58] What does innovation look like in a public accounting firm? [08:42] Examples of innovation at BKD [13:38] Is there a process to innovation? [17:31] Some of the best ideas come from those who are just starting [21:31] Tips for organizations looking to innovate [22:47] “Embrace an innovative mindset” [24:46] Learn more about our guests and get additional resources here.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

If you thought the twists and turns of 2020 made it difficult to keep up with tax court cases, 2021 gave you a run for your money! Frequent guest Tony Nitti joins host Damien Martin for our third annual look at key lessons from Tony's top tax cases of the year. Here's an overview and summary of the sources mentioned in the episode: #1: Holliday v. Commissioner, C. Memo 2021-69 and Blum v. Commissioner, T.C. Memo 2021-18 [05:20] Malpractice award for mishandling divorce proceeding was includible in gross income concerning whether the award was a return of capital or taxable income. Mentioned in the discussion: Internal Revenue Code (IRC) Sections 61, 104, and 141 Rul. 81–152 Other cases discussed: Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) Clark v. Commissioner, 40 B.T.A. 333 (1939) Cosentino v. Commissioner, T.C. Memo 2014-186 McKenny v. United States, 126 AFTR 2d 2020-5943 (11th Cir. 2020) Eisner v. Macomber, 252 U.S. 189 (1920) Commissioner v. Groetzinger, 480 U.S. 23 (1987) #2: United States v. Forte (D. Utah 2021) [24:49] Both parties failed to prevail on ambiguous facts surrounding qualification for exclusion on the sale of a primary residence. Mentioned in the discussion: IRC §121 PLR 201628002 #3: Ushio v. Commissioner, T.C. Summary Opinion 2021-27 [38:17] Claiming an ordinary loss on a bad investment. Mentioned in the discussion: §§67(g), 165, 166, 1202, and 1244 Rul. 93–80 United States v. Generes, 405 U.S. 93 (1972) Trent v. Commissioner, 34 T.C. 910 (1960) #4: PLR 202125004 and PLR 202114002 [50:09] Mentioned in the discussion: IRC §§199A, 1045, and 1202 Reg. §1.199A-5 #5: Heiting v. United States, 16 F. 4th 242 (7th Cir. 2021) [1:05:34] Taxpayers were unable to prevail on unauthorized sale of stock by grantor trust under the claim of right doctrine. Mentioned in the discussion: IRC §§165 and 1341 Other cases mentioned: North American Oil Consolidated v. Burnet, 286 U.S. 417 (1932) Nacchio v. United States James v. United States, 366 U.S. 213 (1961) #6: Berry v. Commissioner, T.C. Memo 2021-52 [1:19:48] Taxpayer lacked sufficient evidence to assign income and deduct related expenses from drag racing tournaments. Mentioned in the discussion: IRC §162 Other cases mentioned: Deputy v. du Pont, 308 U.S. 488 (1940) Palo Alto Town & Country Village, Inc. v. Commissioner, 565 F.2d 1388 (9th 1977) Henry v. Commissioner, 362 F.2d 640 (1966) Evans v. Commissioner, T.C. Summary Opinion 2012-125 #7: Hussey v. Commissioner, 156 T.C. No. 12 [1:30:30] Reducing basis of assets when IRC §108(a)(1)(E) exception applies. Mentioned in the discussion: IRC §§61(a)(11), 108, 752, and 1017 #8: Tribune Company v. Commissioner, T.C. Memo 2021-122 [1:42:28] Taxpayer's senior debt guarantees related to the disguised sale of the Chicago Cubs were bona fide but the subordinated debt by the Ricketts family was essentially equity. Mentioned in the discussion: IRC §§108, 737, and 752 Canal Corp v. Commissioner, 135 T.C. No. 9 (2010) #9: Slaughter v. Commissioner, 129 AFTR 2d 5399 (CA 11) [2:04:20] Author was required to recognize income under a publishing contract as self-employed income. Mentioned in the discussion: IRC §§162 and 1402 Commissioner v. Groetzinger, 480 U.S. 23 (1987) #10: Aspro, Inc. Commissioner, T.C. Memo 2021-8 [2:12:32] Purposed management fees to shareholders determined to be disguised dividends. Mentioned in the discussion: Reg. §1.162-7 Get additional resources and learn more about Tony here! GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

If you thought the twists and turns of 2020 made it difficult to keep up with tax court cases, 2021 gave you a run for your money! Frequent guest Tony Nitti joins host Damien Martin for our third annual look at key lessons from Tony's top tax cases of the year. Here's an overview and summary of the sources mentioned in the episode: #1: Holliday v. Commissioner, C. Memo 2021-69 and Blum v. Commissioner, T.C. Memo 2021-18 [05:20] Malpractice award for mishandling divorce proceeding was includible in gross income concerning whether the award was a return of capital or taxable income. Mentioned in the discussion: Internal Revenue Code (IRC) Sections 61, 104, and 141 Rul. 81–152 Other cases discussed: Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) Clark v. Commissioner, 40 B.T.A. 333 (1939) Cosentino v. Commissioner, T.C. Memo 2014-186 McKenny v. United States, 126 AFTR 2d 2020-5943 (11th Cir. 2020) Eisner v. Macomber, 252 U.S. 189 (1920) Commissioner v. Groetzinger, 480 U.S. 23 (1987) #2: United States v. Forte (D. Utah 2021) [24:49] Both parties failed to prevail on ambiguous facts surrounding qualification for exclusion on the sale of a primary residence. Mentioned in the discussion: IRC §121 PLR 201628002 #3: Ushio v. Commissioner, T.C. Summary Opinion 2021-27 [38:17] Claiming an ordinary loss on a bad investment. Mentioned in the discussion: §§67(g), 165, 166, 1202, and 1244 Rul. 93–80 United States v. Generes, 405 U.S. 93 (1972) Trent v. Commissioner, 34 T.C. 910 (1960) #4: PLR 202125004 and PLR 202114002 [50:09] Mentioned in the discussion: IRC §§199A, 1045, and 1202 Reg. §1.199A-5 #5: Heiting v. United States, 16 F. 4th 242 (7th Cir. 2021) [1:05:34] Taxpayers were unable to prevail on unauthorized sale of stock by grantor trust under the claim of right doctrine. Mentioned in the discussion: IRC §§165 and 1341 Other cases mentioned: North American Oil Consolidated v. Burnet, 286 U.S. 417 (1932) Nacchio v. United States James v. United States, 366 U.S. 213 (1961) #6: Berry v. Commissioner, T.C. Memo 2021-52 [1:19:48] Taxpayer lacked sufficient evidence to assign income and deduct related expenses from drag racing tournaments. Mentioned in the discussion: IRC §162 Other cases mentioned: Deputy v. du Pont, 308 U.S. 488 (1940) Palo Alto Town & Country Village, Inc. v. Commissioner, 565 F.2d 1388 (9th 1977) Henry v. Commissioner, 362 F.2d 640 (1966) Evans v. Commissioner, T.C. Summary Opinion 2012-125 #7: Hussey v. Commissioner, 156 T.C. No. 12 [1:30:30] Reducing basis of assets when IRC §108(a)(1)(E) exception applies. Mentioned in the discussion: IRC §§61(a)(11), 108, 752, and 1017 #8: Tribune Company v. Commissioner, T.C. Memo 2021-122 [1:42:28] Taxpayer's senior debt guarantees related to the disguised sale of the Chicago Cubs were bona fide but the subordinated debt by the Ricketts family was essentially equity. Mentioned in the discussion: IRC §§108, 737, and 752 Canal Corp v. Commissioner, 135 T.C. No. 9 (2010) #9: Slaughter v. Commissioner, 129 AFTR 2d 5399 (CA 11) [2:04:20] Author was required to recognize income under a publishing contract as self-employed income. Mentioned in the discussion: IRC §§162 and 1402 Commissioner v. Groetzinger, 480 U.S. 23 (1987) #10: Aspro, Inc. Commissioner, T.C. Memo 2021-8 [2:12:32] Purposed management fees to shareholders determined to be disguised dividends. Mentioned in the discussion: Reg. §1.162-7 Get additional resources and learn more about Tony here! GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Employee stock ownership plans (ESOP) and business valuations often play a key role in succession and continuity planning. BKD's Cara Benningfield and Shaun Duffin join host Damien Martin to explain what ESOPs and valuations are and break down the impact of the current environment to include the pandemic, uncertainty in the economy, and possible tax changes. Here's what they cover: What's a business valuation and why are they done? [02:22] What's an ESOP and what role can they play in planning? [03:57] ESOP fit and good candidates for one [05:52] The intersection of ESOPs and valuations [07:26] Effect of COVID-19 on valuations [11:18] The role of projections in valuations and navigating uncertainty in the economy and the market [19:08] Current trends in ESOP transactions and valuations [20:19] Effect of potential tax changes [22:25] ESOPs and the talent war [26:25] “It takes a village” [34:40] Takeaways and closing thoughts [39:17] Learn more about our guests and get additional resources at www.bkd.com/simplytax.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Employee stock ownership plans (ESOP) and business valuations often play a key role in succession and continuity planning. BKD's Cara Benningfield and Shaun Duffin join host Damien Martin to explain what ESOPs and valuations are and break down the impact of the current environment to include the pandemic, uncertainty in the economy, and possible tax changes. Here's what they cover: What's a business valuation and why are they done? [02:22] What's an ESOP and what role can they play in planning? [03:57] ESOP fit and good candidates for one [05:52] The intersection of ESOPs and valuations [07:26] Effect of COVID-19 on valuations [11:18] The role of projections in valuations and navigating uncertainty in the economy and the market [19:08] Current trends in ESOP transactions and valuations [20:19] Effect of potential tax changes [22:25] ESOPs and the talent war [26:25] “It takes a village” [34:40] Takeaways and closing thoughts [39:17] Learn more about our guests and get additional resources at www.bkd.com/simplytax.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

It's been another year like no other amid tax law changes, a shifting economy, an ongoing global pandemic, and new regulations—and the BKD Year-End Tax Advisor is back with more than 20 articles to assist with crucial year-end planning decisions. Host Damien Martin caught up with five contributors to this year's Tax Advisor to discuss their articles in front of a live audience on November 4, 2021, in St. Louis, Missouri, as part of BKD's annual Leadership Conference. Here's what's covered: What is the Tax Advisor [02:16] 10 IRS LB&I Compliance Campaigns You Should Know About with Yelena Bosovik [03:14] What is LB&I? The purpose of the campaigns Takeaways on Yelena's top three campaigns Global Tax Reform – Pillars One & Two with Elizabeth Hazzard-Herzing [08:07] What's this global minimum tax I hear about? What is BEPS and who is the OECD? Why is global agreement so significant yet challenging to implement? What are the two pillars and the latest on each? 2021 Year-End Tax Planning for Individuals with Jessica Kinnard [17:30] Charitable planning and giving Child tax credit Changes to loss limitations Tax Planning Through Uncertainty – To Sell or Not to Sell with Stacey Atchison [27:57] Overview of the current tax proposals impacting capital gains Recommendations on approaching the uncertainty To sell or not to sell? Retirement Strategies in a Time of Uncertainty with Amy Frizzell [36:03] Items to keep in mind for those working on retirement Items for those already enjoying retirement Suggestions given some of the uncertainty we've seen lately with significant proposals Learn more about our guests and get the additional resources mentioned in the episode here.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. You might also enjoy our Simply Tax Talks: Join host Damien Martin, Yelena (Bosovik) Sheremeta, and Tad Goodenbour for a weekly 30-minute livestream on YouTube on Tuesdays at 10 am Central time! Get your questions answered live as we cover the latest developments, share thought-provoking insights, and offer strategies amid the uncertainty. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

It's been another year like no other amid tax law changes, a shifting economy, an ongoing global pandemic, and new regulations—and the BKD Year-End Tax Advisor is back with more than 20 articles to assist with crucial year-end planning decisions. Host Damien Martin caught up with five contributors to this year's Tax Advisor to discuss their articles in front of a live audience on November 4, 2021, in St. Louis, Missouri, as part of BKD's annual Leadership Conference. Here's what's covered: What is the Tax Advisor [02:16] 10 IRS LB&I Compliance Campaigns You Should Know About with Yelena Bosovik [03:14] What is LB&I? The purpose of the campaigns Takeaways on Yelena's top three campaigns Global Tax Reform – Pillars One & Two with Elizabeth Hazzard-Herzing [08:07] What's this global minimum tax I hear about? What is BEPS and who is the OECD? Why is global agreement so significant yet challenging to implement? What are the two pillars and the latest on each? 2021 Year-End Tax Planning for Individuals with Jessica Kinnard [17:30] Charitable planning and giving Child tax credit Changes to loss limitations Tax Planning Through Uncertainty – To Sell or Not to Sell with Stacey Atchison [27:57] Overview of the current tax proposals impacting capital gains Recommendations on approaching the uncertainty To sell or not to sell? Retirement Strategies in a Time of Uncertainty with Amy Frizzell [36:03] Items to keep in mind for those working on retirement Items for those already enjoying retirement Suggestions given some of the uncertainty we've seen lately with significant proposals Learn more about our guests and get the additional resources mentioned in the episode here.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. You might also enjoy our Simply Tax Talks: Join host Damien Martin, Yelena (Bosovik) Sheremeta, and Tad Goodenbour for a weekly 30-minute livestream on YouTube on Tuesdays at 10 am Central time! Get your questions answered live as we cover the latest developments, share thought-provoking insights, and offer strategies amid the uncertainty. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

The threat and impact of cybercrime have become an unwanted part of our daily lives. Cy “the Cyber Guy” Sturdivant joins host Damien Martin to break down the biggest cybersecurity threats and provide best practices to help businesses and their owners identify and deter cyberattacks. Here's what they cover: What is cybersecurity? [01:27] Who should be concerned with it? [02:34] How does Cy characterize the current cybersecurity environment? [04:59] What are the key threats? [06:27] How has the pandemic affected the cybersecurity environment? [08:39] What industries and organizations have the highest threat level? [10:44] What can you do about risk and how do you access your level of risk? [12:15] How is cybersecurity affecting the supply chain? [16:50] Any advice for those feeling overwhelmed? [19:36] Learn more about Cy and get the additional resources mentioned in the episode here.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

The threat and impact of cybercrime have become an unwanted part of our daily lives. Cy “the Cyber Guy” Sturdivant joins host Damien Martin to break down the biggest cybersecurity threats and provide best practices to help businesses and their owners identify and deter cyberattacks. Here's what they cover: What is cybersecurity? [01:27] Who should be concerned with it? [02:34] How does Cy characterize the current cybersecurity environment? [04:59] What are the key threats? [06:27] How has the pandemic affected the cybersecurity environment? [08:39] What industries and organizations have the highest threat level? [10:44] What can you do about risk and how do you access your level of risk? [12:15] How is cybersecurity affecting the supply chain? [16:50] Any advice for those feeling overwhelmed? [19:36] Learn more about Cy and get the additional resources mentioned in the episode here.  GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Host Ericka Adler, Roetzel shareholder and Health Law Practice Group Leader, and fellow Roetzel shareholder David Hochman are joined by Damien Martin, partner at BKD CPAs & Advisors for a discussion of how the current tax-related proposals targeting high-income Americans in President Biden's Build Back Better agenda might impact doctors, surgeons, dentists and other medical professionals. They dive into the how proposed capital gains, income and estate tax changes could impact individuals, when the changes could go into effect, and what everyone should be doing to prepare for these changes. Find all of our network podcasts on your favorite podcast platforms and be sure to subscribe and like us. Learn more at www.healthcarenowradio.com/listen/

A deal on budget reconciliation is proving elusive in Congress. Guest Travis Lucas is back with host Damien Martin to cut through the static of the headlines in Washington, D.C. Here's what they cover: Impact of the 2022 elections Who's against who Getting the requisite Democratic votes The new four tectonic plates Getting to a topline number Debt ceiling politics Timing of the bipartisan infrastructure and budget reconciliation bills What the final budget reconciliation bill might look like Learn more about Travis and get the additional resources mentioned in the episode here.  Have questions on the possibility of significant tax change with discussions on President Joseph Biden Jr.'s “Build Back Better” agenda heating up in Washington, D.C.? Get answers live along with thought-provoking insights and strategies amid uncertainty with Simply Tax® Talks, a new weekly live stream discussion starting Tuesday, October 26 @ 10 am CST. Join us here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

A deal on budget reconciliation is proving elusive in Congress. Guest Travis Lucas is back with host Damien Martin to cut through the static of the headlines in Washington, D.C. Here's what they cover: Impact of the 2022 elections Who's against who Getting the requisite Democratic votes The new four tectonic plates Getting to a topline number Debt ceiling politics Timing of the bipartisan infrastructure and budget reconciliation bills What the final budget reconciliation bill might look like Learn more about Travis and get the additional resources mentioned in the episode here.  Have questions on the possibility of significant tax change with discussions on President Joseph Biden Jr.'s “Build Back Better” agenda heating up in Washington, D.C.? Get answers live along with thought-provoking insights and strategies amid uncertainty with Simply Tax® Talks, a new weekly live stream discussion starting Tuesday, October 26 @ 10 am CST. Join us here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Internal Revenue Code (IRC) Section 1202 provides a meaningful exclusion for the gains from the sale of qualified small business stock (QSBS). Guest Rick Klahsen returns to the podcast with host Damien Martin to revisit how the enactment of the Tax Cuts and Jobs Act (TCJA) impacted this powerful opportunity and explore what proposed changes might mean for its future. Here's what they cover: How to describe IRC §1202 at a cocktail party [02:39] Challenges to overcome and hoops to jump through [03:40] Protecting your QSBS [06:11] Planning ideas and opportunities [07:43] What is IRC §1045 and why is it seemingly ignored? [13:48] QSBS after TCJA [17:27] Is IRC §1202 at risk? [19:35] Key considerations to position yourself for IRC §1202 [21:57] A surprising aspect of IRC §1202 [24:05] Keep an open mind when investing and planning for QSBS [25:27] Learn more about Rick and get the additional resources mentioned in the episode here.  Have questions on the possibility of significant tax change with discussions on President Joseph Biden Jr.'s “Build Back Better” agenda heating up in Washington, D.C.? Get answers live along with thought-provoking insights and strategies amid uncertainty with Simply Tax® Talks, a new weekly live stream discussion starting Tuesday, October 26 @ 10 am CST. Join us here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Internal Revenue Code (IRC) Section 1202 provides a meaningful exclusion for the gains from the sale of qualified small business stock (QSBS). Guest Rick Klahsen returns to the podcast with host Damien Martin to revisit how the enactment of the Tax Cuts and Jobs Act (TCJA) impacted this powerful opportunity and explore what proposed changes might mean for its future. Here's what they cover: How to describe IRC §1202 at a cocktail party [02:39] Challenges to overcome and hoops to jump through [03:40] Protecting your QSBS [06:11] Planning ideas and opportunities [07:43] What is IRC §1045 and why is it seemingly ignored? [13:48] QSBS after TCJA [17:27] Is IRC §1202 at risk? [19:35] Key considerations to position yourself for IRC §1202 [21:57] A surprising aspect of IRC §1202 [24:05] Keep an open mind when investing and planning for QSBS [25:27] Learn more about Rick and get the additional resources mentioned in the episode here.  Have questions on the possibility of significant tax change with discussions on President Joseph Biden Jr.'s “Build Back Better” agenda heating up in Washington, D.C.? Get answers live along with thought-provoking insights and strategies amid uncertainty with Simply Tax® Talks, a new weekly live stream discussion starting Tuesday, October 26 @ 10 am CST. Join us here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

In this Roetzel HealthLaw HotSpot episode, Roetzel shareholder and Health Law Practice Group Leader Ericka Adler and fellow Roetzel shareholder David Hochman are joined by Damien Martin, partner at BKD CPAs & Advisors for a discussion of how the current tax-related proposals targeting high-income Americans in President Biden's Build Back Better agenda might impact doctors, surgeons, dentists and other medical professionals. They dive into the how proposed capital gains, income and estate tax changes could impact individuals, when the changes could go into effect, and what everyone should be doing  to prepare for these changes.

Several provisions included in proposed legislative text approved by the House Ways and Means Committee on September 15, 2021, would significantly change the estate planning world if enacted. Guest Justin Miller, J.D., LL.M., TEP, AEP®, CFP®, joins host Damien Martin to break these proposals down and explain what they might mean for you. Here's what's covered: The benefits of #TaxTwitter [01:47] Proposed income tax increases [04:28] Could they actually make a retroactive capital gains rate increase? [09:38] Proposed estate and gift tax changes [14:13] What's scaring the world of estate planners? [16:11] Navigating and planning for uncertainty [22:58] Proposed changes to retirement accounts [24:23] Proper planning takes time and a good team of advisors [28:41] The importance of a collaborative team [30:02] Learn more about Justin and get the additional resources mentioned in the episode here. And go "Beyond the Numbers" to find out how Justin came to teach, his favorite place on the Cal campus and more here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

Several provisions included in proposed legislative text approved by the House Ways and Means Committee on September 15, 2021, would significantly change the estate planning world if enacted. Guest Justin Miller, J.D., LL.M., TEP, AEP®, CFP®, joins host Damien Martin to break these proposals down and explain what they might mean for you. Here's what's covered: The benefits of #TaxTwitter [01:47] Proposed income tax increases [04:28] Could they actually make a retroactive capital gains rate increase? [09:38] Proposed estate and gift tax changes [14:13] What's scaring the world of estate planners? [16:11] Navigating and planning for uncertainty [22:58] Proposed changes to retirement accounts [24:23] Proper planning takes time and a good team of advisors [28:41] The importance of a collaborative team [30:02] Learn more about Justin and get the additional resources mentioned in the episode here. And go "Beyond the Numbers" to find out how Justin came to teach, his favorite place on the Cal campus and more here. GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

While the prospect of federal tax law changes has dominated the headlines and airwaves lately, there are several significant developments taking shape in the state and local tax (SALT) space that merit your attention as well. Guests Rick Najjar, J.D. and Ted Kontopoulos, J.D. join host Damien Martin to share and break down the developments you need to know for both your personal and business tax bills. Here's what they cover: How has South Dakota v. Wayfair, Inc. (Wayfair) shaped the SALT world and what does its future impact look like? [01:19] Surprises on the implementation of Wayfair [09:46] The future of nexus [11:37] Developments that businesses and their owners should know [17:24] The tax controversy “it depends” decision tree [23:35] Remote work and what it means to work somewhere [26:27] M&A considerations amid talk of potential federal tax rate increases [34:52] SALT workarounds [39:42] Closing thoughts [41:45] Learn more about Travis and get the additional resources mentioned in the episode here! GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

While the prospect of federal tax law changes has dominated the headlines and airwaves lately, there are several significant developments taking shape in the state and local tax (SALT) space that merit your attention as well. Guests Rick Najjar, J.D. and Ted Kontopoulos, J.D. join host Damien Martin to share and break down the developments you need to know for both your personal and business tax bills. Here's what they cover: How has South Dakota v. Wayfair, Inc. (Wayfair) shaped the SALT world and what does its future impact look like? [01:19] Surprises on the implementation of Wayfair [09:46] The future of nexus [11:37] Developments that businesses and their owners should know [17:24] The tax controversy “it depends” decision tree [23:35] Remote work and what it means to work somewhere [26:27] M&A considerations amid talk of potential federal tax rate increases [34:52] SALT workarounds [39:42] Closing thoughts [41:45] Learn more about our guests and get the additional resources mentioned in the episode here! GET MORE SIMPLY TAX We're excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel. A complete archive of our episodes is available on our website and YouTube playlist. We'd love to hear from you! Email feedback and questions to SimplyTax@bkd.com. Connect with Damien on social media! LinkedIn | Twitter | Instagram | YouTube

The legendary Wildcat turned real estate agent is backing the Cats in but the guys have one very burning question to ask Damo! See omnystudio.com/listener for privacy information.

On episode 03, Upstream Leader's Heath Alloway talks to Damien Martin, Partner at BKD and host of the Simply Tax podcast, about his journey to leadership which has included Simply Tax as well as a short film noir about tax strategies. Damien's philosophy to leave things better than he found them has served as a guide throughout his career, and he tells Heath about his plans for the future as well as how he's reached this point so far. Get the full show notes and more resources at TheUpstreamLeader.com

Damien Martin grew up in foster care and on the streets of Philadelphia, so he knew all too well about the needs of vulnerable youth. In 1979, when he and his partner, Dr. Emery Hetrick, heard about a 15-year-old gay kid thrown out of a shelter after being gang-raped, they decided to take action. Visit our episode webpage for background information, archival photos, and other resources. To learn more about listener data and our privacy practices visit: https://www.audacyinc.com/privacy-policy Learn more about your ad choices. Visit https://podcastchoices.com/adchoices

Making Gay History mines Eric Marcus's 30-year-old audio archive of rare interviews to create intimate, personal portraits of both known and long-forgotten champions, heroes, and witnesses to LGBTQ history. In this preview, we offer a taste of what's to come in season six, featuring the compelling voices of Ruth Simpson, Copy Berg, Barbara Smith, Nancy Walker, and Damien Martin. To learn more about listener data and our privacy practices visit: https://www.audacyinc.com/privacy-policy Learn more about your ad choices. Visit https://podcastchoices.com/adchoices