Taxonomics Spring 2019

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Taxonomics Spring 2019 HELPING PRIVATE COMPANIES SEIZE OPPORTUNITIES // SPRING 2019 Making Their Mark in Healthcare Innovation Healthmark Industries celebrates 50 years of bringing in-demand tools for cleaning medical instruments. ALSO INSIDE: IN PURSUIT OF RAVING FANS Relationships, not ratings, and a hyper-local marketing focus create a winning team at Good Karma Brands GROWING VENTURE How Venture Plastics is positioning this family business to mold a successful future Taxonomics 2019 | 1 CEO PERSPECTIVE DRIVEN BY PURPOSE Randy Myeroff CEO, Cohen & Company Entrepreneurs and business leaders wake up each morning with a powerful drive and determination to be successful. They know who they are and what they want. But no one is ever successful alone. Th e best entrepreneurs fi nd a way to clearly and openly communicate their purpose and what it is they’re driving so hard for. To lead eff ectively, they must inspire their teams to share in that purpose and be passionate in its execution. Such is the case with the entrepreneurial leaders featured in this issue. Ralph Basile of Healthmark Industries has set out to extend and enhance his father’s vision of continual innovation in the surgical instrument cleaning and sterilization space. Sam Pines of Good Karma Brands is determined to help his team stay connected while they grow their many brands and engage with the marketing company’s dedicated fans. And Steve Trapp of Venture Plastics is motivated to continue growing the business while creating a “best workplace” environment that gives employees opportunities to learn and grow. Purpose coupled with passion is a powerful combination and has served these entrepreneurs and their companies well. We hope you continue to enjoy this publication as much as we enjoy bringing it to you. Call or email me anytime if I can be of any help to you, or if you just want to chat, at 216.774.1102 or rmyeroff @cohencpa.com. 2 | Cohen & Company Q&A: PLAN OF ACTION What to do now regarding the new IRS audit rules for partnerships 04 IN PURSUIT OF RAVING FANS Relationships, not ratings, and a hyper-local marketing focus create a winning team at Good Karma Brands 06 MAKING ITS MARK IN HEALTHCARE INNOVATION Healthmark Industries celebrates 50 years of bringing in-demand tools for cleaning medical instruments 09 INSIDE VIEW: SEEING POTENTIAL Qualified Opportunity Zones are turning unrealized gains into real opportunity 13 A GROWING VENTURE How Venture Plastics is positioning this family business to mold a successful future 15 WHAT THE SQIF? IT TAKES A VILLAGE Technology innovation, security and integration require firmwide effort 18 Taxonomics 2019 | 3 Q&A PLAN OF ACTION What to do now regarding the new IRS audit rules for partnerships The partnership world learned of big changes regarding IRS audits in January 2017 when proposed regulations were fi rst issued, but soon after put on hold by executive order. Since new proposed regulations were released in June 2017, a fl urry of activity, including additional guidance and fi nalized regulations, has created more certainty in terms of partnership obligations stemming from an IRS audit. However, acting on the changes only if a partnership Taxonomics: Th ose sound like signifi cant is audited is a risky line of thinking, says Kim Palmer, changes. Where should partnerships begin a tax partner at Cohen & Company and head of the to mitigate the impact? Partnership Group. In our interview, she shares the Palmer: Start by determining if opting out of most critical areas and options to consider proactively. the new rules is an option. A partnership can opt Taxonomics: Let’s start with a recap of the new out if it has only certain types of partners, namely rules and what has changed. individuals; corporations, including S Corporations and certain foreign entities; and estates of deceased Palmer: Historically, individual partners were individuals. Th e partnership cannot issue more than responsible for paying any tax and related interest 100 K-1s, including those issued to any S Corporation and penalties resulting from an IRS audit of the partner and to each of the underlying shareholders partnership. However, it’s been diffi cult for the IRS of all S Corporation partners. Th e partnership also to collect on those liabilities. Th e number, size and must notify its partners within 30 days of making complexity of partnerships have grown. It’s now the election and must make the election annually. common for partnerships to have other partnerships Th e result, of course, is that each partner will handle as their partners, making the number of taxpayers their own audit and be responsible for any liabilities. the IRS must track down during an audit staggering to near impossible. Th is complexity, along with Taxonomics: Is opting out the best option? cumbersome audit rules and a decreasing IRS staff , Palmer: Not necessarily. Each partnership will has resulted in a new set of rules beginning with the need to ask themselves some tough questions. For 2018 tax year for calendar-year taxpayers. Now the example, while opting out may save the partnership partnership entity is responsible for paying tax and dollars and relieve some of the headache, what will related liabilities resulting from an audit and will do that do to partner relations? Pushing the tax liability so at the highest individual or corporate tax rate. back to partners, so they have to amend their own Also, the payment will occur in the year of the IRS returns if the audit results in a liability, may not be adjustment, which means members could pay for received favorably. mistakes that occurred before they were partners. 4 | Cohen & Company THIS COMPLEXITY, ALONG WITH CUMBERSOME AUDIT RULES AND A DECREASING IRS STAFF, HAS RESULTED IN A NEW SET OF RULES BEGINNING WITH THE 2018 TAX YEAR FOR CALENDAR-YEAR TAXPAYERS. Kim Palmer, CPA, MT Taxonomics: The new partnership representative doesn’t comply, the IRS will still accept their role has been talked about quite a bit. What is it decision as binding, but the partnership will have and who is eligible? recourse with the representative separately from the audit. It’s imperative to amend the agreement as Palmer: The partnership representative is a designated soon as possible, removing everything about the tax individual or entity that will make all decisions on matters partner, and specifying how the partnership behalf of the partnership during an IRS audit. The representative will be chosen and the replacement tax matters partner — who previously handled tax process. It may be beneficial to cite a particular role issues on behalf of the partnership — is no longer to serve as the representative, such as the individual recognized. Now, each partnership must designate holding the title of CFO. a representative, or the IRS will do it for them. The representative does not have to be a partner but Taxonomics: What other changes to the must have a “substantial presence” in the U.S. It’s partnership agreement are important? important to note the tax matters partner does not Palmer: Think about, and clearly state in the automatically become the partnership representative. agreement, who will directly or indirectly bear the tax This new designation is critical to address on tax and related costs of adjustments — the partnership returns annually from here on out. and its current partners, or those who were partners Taxonomics: Why is this role so important? during the years under audit. Also state whether or not the opt-out election will be made on the tax Palmer: The partnership representative has much return, assuming the partnership is eligible. Be clear more power than its predecessor. The representative on whether or not the partnership will allow transfers has exclusive authority to act on behalf of, and bind, of partnership interests to an entity that would the partnership in any federal tax audit or related make the opt-out election ineligible. judicial tax proceeding. The representative also can make, or choose not to make, any elections available Taxonomics: If and when the time comes for under the new audit rules. So, when thinking about an IRS audit, will partnerships who made these who the representative will be, understand that their changes ahead of time be fully prepared? say is final in the eyes of the IRS. If the representative Palmer: Examining the opt-out election and making makes a decision that goes against the partnership’s the partnership representative election now, and wishes, the IRS will still accept it. And, if the amending the partnership agreement accordingly, partnership fires its representative, the IRS can should put partnerships on solid ground in the still go to them unless it is specifically changed event of an IRS audit. But once an audit happens, in the partnership agreement. there will be other timely considerations to address, Taxonomics: Is the partnership agreement where such as making a “push-out” election to hold partners partnerships can best protect themselves? from the years under review responsible for any liability, or choosing an option that could allow Palmer: It’s not fool-proof, but it is the best place. partnerships to reduce the taxes they owe. Most Partnerships need to work with their legal counsel to importantly, focus on what needs to happen now update their agreement regarding a representative’s to be ready. n authority, responsibilities and any contractual restrictions, such as consulting with management Kim Palmer, CPA, MT, specializes in tax planning for complex before making certain decisions. If the representative partnerships and also serves partnerships and other entities in the real estate industry. Contact her at [email protected]. Taxonomics 2019 | 5 Sam Pines In Pursuit of RAVING FANS Relationships, not ratings, and a hyper-local marketing focus create a winning team at Good Karma Brands Fans.
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