MARINA VISHNEPOLSKAYA, ESQ., P.C.
Providing sophisticated legal solutions
to address your corporate and tax
business needs.
News and Publications
Tax Professionals Question Muscle Behind NY Bid to Unmask LLCs
August 16, 2023
[Quoted in] Bloomberg Daily Tax Report
July 12, 2023
Bloomberg Tax Insights & Commentary
N.Y. Ownership-Disclosure Bill Sparks Concern on Business Effect
June 23, 2023
[Quoted in] Bloomberg Daily Tax Report
January 23, 2023
Bloomberg Tax Management Memorandum, Vol. 64, No. 3
January 12, 2023
Bloomberg Tax Management Estates, Gifts and Trusts Journal, Vol. 48, No. 1
Treasury Rule Forces Companies to Disclose Beneficial Owners
September 29, 2022
[Quoted in] Bloomberg Daily Tax Report
Member Office Hours with an HR Expert: Employee Recruitment and Retention, HR and Compliance, Pandemic Assistance and Relief, Employment Tax Issues
August 25, 2022
Guest Speaker, Nonprofit New York
January 24, 2022
[Quoted in] Bloomberg Daily Tax Report
Employee Benefits, ERISA and the New NY Pension Law - Pitfalls and Opportunities
December 7, 2021
[Speaker] Agudath Israel of America, the Yeshiva Summit 3.0, Tarrytown, NY
FinCEN Compliance with Corporate Transparency Act of 2020
October 2021
Bloomberg Tax Management International Journal
September 9, 2021
Bloomberg Tax Management Estates, Gifts and Trusts Journal
FinCEN Compliance with Corporate Transparency Act of 2020
August 23, 2021
Bloomberg Tax Management Memorandum, Vol. 62, No. 18
Charities' Schedule B Disclosure After Americans for Prosperity Foundation v. Bonta
July 26, 2021
Bloomberg Tax Management Memorandum, Vol. 62, No. 16, pp. 204 - 208
COBRA Premium Assistance Requirements for Exempt Employers
July 19, 2021
Bloomberg Daily Tax Report, Insight
July 2, 2021
Bloomberg Tax Management Compensation Planning Journal, Vol. 49, No. 7, pp. 126 - 131
Comments on 2021-2022 New York State Executive Budget
March 6, 2021
[Contributor] New York State Bar Association, Tax Section
January 21, 2021
Bloomberg Daily Tax Report, Insight, pp. 1 - 2
Corporate Transparency Act and Disclosure of Beneficial Ownership
January 8, 2021
Bloomberg Daily Tax Report, Insight, pp. 1 - 2
December 31, 2020
Bloomberg Tax Management Compensation Planning Journal, Vol. 49, No. 1, pp. 8 - 15
December 14, 2020
Bloomberg Tax Management Memorandum, vol. 61, no. 26, pp. 396 - 403
November 2, 2020
[Commenter] New York State Bar Association, Tax Section
October 22, 2020
[Quoted in] Bisnow National, News, Capital Markets
October 2, 2020
Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 10, pp. 243 - 255
September 30, 2020
Bloomberg Daily Tax Report, Insight, pp. 1 - 3
Report on Proposed and Final Regulations Addressing GILTI and Subpart F High- Taxed Income Exception
September 29, 2020
[Contributor] New York State Bar Association, Tax Section
September 28, 2020
Bloomberg Tax Management Memorandum, vol. 61, no. 20, pp. 291 - 295
September 15, 2020
Bloomberg Daily Tax Report, Insight, pp. 1 - 3
Virtual Home Hospitality Gathering, 58th International Young Lawyers' Congress, United in Diversity: Empowering Our Future
September 15, 2020
Host, International Association of Young Lawyers ("AIJA") 58th Annual Congress, Aug. 24 - 28, 2020
August 27, 2020
Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 7, pp. 149 - 165
July 2, 2020
Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 4, pp. 89 - 98
April 3, 2020
Journal of Taxation, Vol. 132, No. 4, pp. 13 - 24
Reporting Transfers of Partnership Interests Subject to Section 1446(f)
April 2020
Journal of Corporate Taxation, Vol. 47, No. 2, pp. 3 - 17
March/April 2020
Bloomberg Tax Management Real Estate Journal, Vol. 36, No. 2, pp. 16 - 29
Report on a Conference Session at the Ninth Annual IBA Finance & Capital Markets Tax Conference: Cross-Border M&A
February 19, 2020
9th Annual IBA Finance & Capital Markets Tax Conference, London, England
January 21, 2020
Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 1, pp. 21 - 33
January 3, 2020
Bloomberg Tax Management Memorandum, Vol. 60, No. 26, pp. 398 - 404
December 16, 2019
Bloomberg Tax Management Compensation Planning Journal, Vol. 47, No. 12, pp. 238 - 242
Report on Proposed Section 4968 Regulations
December 6, 2019
[Co-author] New York State Bar Association, Tax Section
Comments on Proposed Regulations under Section 1446(f)
October 2019
[Contributor] American Bar Association, Section of Taxation
July 10, 2019
BNA Tax Management Compensation Planning Journal, Vol. 47, No. 1, pp. 11 - 21
January 2019
[Contributor] American Bar Association, Section of Taxation
Form 5472 Reporting for Foreign, Domesticated LLCs Wholly Owned by Foreign Exempt Entities
January 2018
Journal of International Taxation, Vol. 29, No. 1, pp. 34 - 41
Guidance for Nonprofits
January 2018
Speaking Engagement, Compliance Conference, Community Conversations: Guidance for Nonprofits, Lakewood Township, NJ
Form 5472 Reporting by Foreign, Domesticated LLCs Wholly Owned by Foreign Exempt Entities
July 5, 2017
Journal of Corporate Taxation, Vol. 44, No. 4, pp. 28 - 34
July/ August 2017
Seminar, 5th Annual Institute on Not-for-Profit Law: Non-Profits in the Age of Technology, the Association of the Bar of the City of New York
April 7, 2017
BNA Tax Management Compensation Planning Journal, Vol. 45, No. 2, pp. 69-93
Report on Tax Treatment of Payments to Retired Law Firm Partners Providing Pro Bono Legal Services
February 2017
[Contributor] New York State Bar Association, Tax Section
Correcting Plan Document Failures Under Proposed Section 409A Regulations
January 19, 2017
Speaking Engagement, BBNA Compensation Planning Tax Advisory Board Meeting, Bloomberg Headquarters, New York City, NY
November 16, 2016
BNA Tax Management Compensation Planning Journal, Vol. 44, No. 7, pp. 142-154
Amendments to Out-of-Competition Rules Impact Thoroughbred Racing: Post-2012 Developments: SAFEGUARDING PRIVACY INTERESTS AND PROTECTING AGAINST LIABILITY UNDER INCREASINGLY UNIFORM STATE OUT-OF-COMPETITION RULES
July 2016
Speaking Engagement, the 16th International Conference on Gambling & Risk Taking, June 6 - 10, 2016, Las Vegas, NV
Parsonage Benefits of Rebbeim Employed by Orthodox Yeshivas
June 8, 2016
Taxation of Exempts, Vol. 27, No. 4, pp. 25-37
IRS Issues Final Affordable Care Act Employer Mandate Regulations
January/ February 2016
Client Alert
Deductibility of Charitable Contributions to Single-Member LLCs Organized in a U.S. and a Foreign Jurisdiction Under IRS Notice 2012-52
February 18, 2014
The Exempt Organization Tax Review, Vol. 73, No. 2, pp. 127-141
International Charitable Giving Using Single-Member LLCs Under Notice 2012-52
January 2014
Journal of International Taxation, Vol. 25, No. 1, pp. 42-57
Report on Proposed Regulations Under Section 162(m)(6)
September 2013
[Co-Author] New York State Bar Association, Tax Section
Amendments to New York Out-of-Competition Rules Impact Thoroughbred Racing
December 2012
The Gaming Law Review and Economics, Vol. 16, No. 12, pp. 735-748
February 2012
The Exempt Organization Tax Review, Vol. 69, No. 2, pp. 135-147
Report on Tax Deductibility of Contributions to Disregarded Entities Owned by Charities
January 2012
[Co-Author] New York State Bar Association, Tax Section
Reporting Unfunded, Nonqualified Deferred Compensation on Form 990
November 2011
ABA Section of Taxation Comments on Proposed Regulations Under Section 162(m)
October 2011
[Co-Author] American Bar Association, Section of Taxation
Ineligible Plans of Tax-Exempt Organizations Under Code Section 409A
February 2011
[Co-Author] American Bar Association, Section of Taxation
Compensation of Investment Advisors of Sponsoring Organizations Maintaining Donor Advised Funds: Complying With the Excess Benefit Transaction Rules
Fall 2010
Journal of Taxation of Investments, Vol. 28, No. 1, pp. 3-21
Exceptions to Internal Revenue Code Section 409A for German Unfunded Qualified Pension Plans
Fall 2010
Journal of Pension Planning & Compliance, Vol. 36, No. 3, pp. 1-24
Summer 2010
Permissible Offshore Funding Arrangements for Nonqualified Deferred Compensation Plans Under Treasury Regulation § 1.409A-1
Journal of Deferred Compensation, Vol. 15, No. 4, pp. 27-48