Tax Memos - CHARLES A. KERNER, CPA , P.C.

Tax Memos

Please click the link below for the 2016 Tax Memo.

2016 Yearly Tax Memo

Please click the link below for the 2015 Tax Memo.

2015 Yearly Tax Memo

Please click the link below for Notice A - notification letter for employers who do not offer health insurance to their employees

FLSAwithoutplans.pdf

Please click the link below for Notice B - notification letter for employers who do offer health insurance coverage to their employees

FLSAwithplans.pdf

Please click the link below for highlights of IRS ruling regarding tax treatment of same sex marriage.

IRS Ruling In response to DOMA Ruling

Please click the link below for information regarding Supreme Court DOMA ruling along with commentary, from CCH Tax Briefing.

2013-Supreme Court DOMA Ruling.pdf

Please click the link below for MCTMT information.

More info from NYS.docx

Please click the link below for the 2012 Tax Memo.

2012 Yearly TAX Memo.doc

Please click the link below for the 2013 Tax Memo.

2013 Tax Changes.docx

Please click the link below for the 2014 Tax Memo.

2014 Yearly Tax Memo