Ronald E. Creamer Jr.

Partner
ContactHide
New York +1-212-558-4000+1-212-558-4000 +1-212-558-3588+1-212-558-3588
London +44-20-7959-8900+44-20-7959-8900 +44-20-7959-8950+44-20-7959-8950
creamerr@sullcrom.com
Publications (7)
Blog Posts
May 1, 2017
Estate and Gift Taxes

Proposals for tax reform include repeal of the estate tax, which introduces new questions for how assets will be transferred, either inter vivos or at death.

May 1, 2017

Blog Posts
April 24, 2017
Passthrough Taxation

Proposals for tax reform raise a number of significant questions for the future and operation of passthrough entities such as limited partnerships, LLCs treated as partnerships, and S Corporations.

April 24, 2017

Blog Posts
April 21, 2017
Cutting Corporate Tax Rates

A significant drop in the headline rate for corporations has been proposed, but the tax corporations ultimately pay will depend on the corporate tax base.

April 21, 2017

Blog Posts
April 20, 2017
Transition Rules

A move from the current income tax regime to the proposed destination based cash-flow tax (DBCFT) could create significant dislocation and economic disruption.

April 20, 2017

Blog Posts
April 18, 2017
The Fuss about Border Adjustments

One of the central features of the GOP’s Blueprint is a “border adjustable” tax that has raised questions from taxpayers, tax practitioners, academics and foreign sovereigns.

April 18, 2017

Blog Posts
April 18, 2017
Cash Flow Tax

The GOP’s Blueprint proposes a fundamental change to the taxation of business income, where the tax base would be determined by the cash flow of a business, and not necessarily by its profits.

April 18, 2017

Blog Posts
April 18, 2017
Territoriality and Relieving Taxes on Income Earned Abroad

The United States currently taxes its citizens, residents, and corporations on all income, no matter where earned. If Congress were to adopt a territorial system, U.S. taxpayers would only pay tax on income produced at home.

April 18, 2017