- Posts by Sage H. O'Neil
Senior AssociateSage assists businesses with tax issues and works to provide practical support to clients’ issues.
Sage received his J.D. from the New York University School of Law where he was a staff editor for the Tax Law Review. Prior to joining ...
On June 6, 2024, the U.S. Supreme Court unanimously held that, for federal estate tax purposes, a company’s obligation to redeem shares from a deceased shareholder’s estate does not offset life insurance proceeds used by the company to satisfy that obligation.
Despite the relatively simple mechanics of the distribution and forgiveness of PPP loans, the taxation of both expenses paid for with PPP loan proceeds and forgiveness of the PPP loans has continued to evolve, leaving complicated rules for taxpayers to navigate.