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Member Articles


FSAs, HSAs, Grace Periods, and Carryovers

In part, due to the COVID-19 pandemic, some employers are exploring opportunities to allow employees to use their unused health flexible spending arrangements (“health FSAs”) funds from 2020. There are essentially tw ...

Section 962 to the Rescue: How U.S. Shareholders Can Get a Foreign Tax Credit to Help with GILTI

Author: Ray Polantz Pass-through forms of business such as S Corporations and partnerships offer certain domestic tax benefits — namely, the avoidance of double taxation and the ability to claim the 20% deduction unde ...

Change and Challenges in the Energy Sector

As seen in Energy Voice, AAB's Callum Gray reflects on the last 12 months of activity in the Energy sector. I wouldn’t expect much challenge with the view that the sector has encountered a ‘perfect storm’ in 2020 ...

Introducing the Virtual Christmas Party Tax Exemption

Author: Rosy Hughes, Head of Private Client Tax It’s that time of the year where the office chatter would usually be surrounding the imminent Christmas office party and the chance for staff to enjoy an evening out ce ...

Katie Von Kohorn Quoted in "A Guide to Estate Planning During the Coronavirus Pandemic," The Huffington Post

Casner & Edwards attorney Katie Von Kohorn was quoted in The Huffington Post article, "A Guide to Estate Planning During the Coronavirus Pandemic." Read the entire article. ...

Initiatives for Equality

During 2019, there have been several changes in various areas of labor law. There have been amendments made to initiatives to promote equality in the workplace as well as amendments made to the registry of wages , all re ...

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