Taxation of Small Businesses and Pass-Through Entities: Everything You Need to Know

Materials Due Date: 08/15/2025

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Nisha Bhanushali is tax manager, CPA, and CA with Withum Smith & Brown, PC. She has over ten years of experience of public accounting, including four years in India. Ms. Bhanushali has experience in tax planning, trusts, compliance, and consulting services for high net-worth individuals and privately held business entities. She is an expert in stock option planning and has represented individuals and businesses before the Internal Revenue Service and State Tax Boards. Ms. Bhanushali is a member of the American Institute of Certified Public Accountants (AICPA), Massachusetts Society of Certified Public Accountants (MASSCPAs) and California Society of Certified Public Accountants (CALCPA).

Kristy Caron is a partner with the Atlanta office of Fox Rothschild LLP. She has a diverse practice in which she provides strategic advice to individuals and businesses on corporate, tax and real estate matters. Ms. Caron has significant experience in structuring and assessing the tax benefits and risks of real estate and other investment transactions, advising on corporate governance and organizational matters, and representing individuals and entities in state and federal tax examination and litigation proceedings. She is particularly well-versed in tax credits and charitable land donations. Ms. Caron is a contributor to the Fox Rothschild Tax Controversy & Financial Report blog. Prior to joining Fox Rothschild, Ms. Caron was vice president for due diligence and associate general counsel at a Georgia-based real estate and business consulting firm. Before that, she was a tax attorney with a well-respected regional law firm in Atlanta and served as in-house counsel for a land and natural resources consulting firm. Ms. Caron was a staff attorney in civil and criminal matters for the Colorado Court of Appeals, where she previously served as a law clerk to Judge Marsha Piccone and Judge John R. Webb. She also clerked for several civil judges in Connecticut Superior Court. Ms. Caron is a contributing author to the National Income Tax Workbook of the Land Grant University Tax Education Foundation. She earned her B.A. degree from University of Connecticut, her J.D. degree from Vermont Law School and her LL.M. degree in taxation from University of Denver.

Oscar Grisales-Racini

is an attorney strategically licensed in several global jurisdictions, i.e., U.S. (Florida), England and Wales, British Virgin Islands (BVI), and Colombia. He is currently pursuing admission to the Hong Kong Law Society. In addition to his J.D. degree, Mr. Grisales-Racini holds specialized degrees such as an LL.M. degree in international taxation and financial services, as well as an M.B.A. degree, MSc degree in finance. His practice is concentrated on domestic and international tax, corporate and estate tax planning issues, and has written several books and articles on international tax, including taxation reform in China, and U.S. inbound tax planning from Latin American and European clients. Ms. Grisales-Racini also serves of counsel for Robert Allen Law in Florida.

Hal S. Margolit is CPA, MST and tax principal with Withum Smith & Brown, PC. He has over 20 years of experience in a variety of industries, including real estate, manufacturing, professional services, retail, wholesale and not-for-profit entities. Mr. Margolit specializes in tax compliance and planning for high-net worth individuals and the business entities they are associated with. He is a trusted business advisor to our clients on operating their businesses through various entity types, such as C Corporations, Subchapter S Corporations, partnerships, limited liability companies, and sole proprietorships. Mr. Margolit also regularly represents clients before the IRS and other governmental jurisdictions for tax audits, negotiations of offers in compromise, and tax installment payment arrangements. He is a member of American Institute of Certified Public Accountants (AICPA) and Pennsylvania Institute of Certified Public Accountants (PICPA). Mr. Margolit earned his Master of Taxation degree from Drexel University.

Usman Mohammad is counsel at the New York City office of Kostelanetz LLP. His practice includes New York City and state government procurement matters, civil and criminal tax controversies including tax whistleblower matters, and commercial litigation. Mr. Mohammad has litigated cases in a variety of forums, including New York State Court, federal district courts, U.S. Tax Court and AAA and private party arbitrations. He has extensive experience with government procurement award protests, Article 78 proceedings involving procurement matters, foreign asset reporting issues, IRS responsible person and trust fund recovery penalty matters, IRS whistleblower matters, and IRS collection cases. Mr. Mohammad earned his B.A. degree from the University of North Carolina at Chapel Hill in 1995, and graduated cum laude and Order of the Coif (top 10 percent) from the University of Michigan Law School in 1998. He was the associate editor of the Michigan Law Review from 1996 to 1997, and an executive editor from 1997 to 1998. Mr. Mohammad joined Kostelanetz LLP in 2000.

Matthew E. Rappaport chairs Falcon Rappaport & Berkman LLP's Taxation and Private Client groups. He concentrates his practice in taxation as it relates to real estate, closely held businesses, private equity funds, family offices, and trusts and estates. Mr. Rappaport advises clients regarding tax planning, structuring and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise. Mr. Rappaport earned his J.D. degree and his Master of Laws in taxation from Georgetown University Law Center. He is a member and admitted to practice in the state of New York and the U.S. Tax Court.

Jeffrey L. Rubinger is a partner with the Miami office of Winston & Strawn LLP. He is known worldwide as the lawyer to seek out when companies require a creative, sophisticated solution to a complex international tax situation. Mr. Rubinger is a tax partner in the Miami office. A skilled legal practitioner with more than 25 years of international tax experience, he also served for many years as a certified public accountant at a major accounting firm, giving him a unique and thorough understanding of the business issues his clients face every day. Mr. Rubinger has been recognized as one of America’s leading tax lawyers by Chambers USA. From U.S. companies expanding overseas to foreign businesses investing in the United States, clients turn to him for his extensive knowledge of the tax laws in a wide variety of jurisdictions, including countries in South America, Europe, Asia, and the Middle East. Mr. Rubinger is distinctive in Florida for his significant experience with outbound matters. He earned his LL.M. degree in taxation from New York University; his J.D. degree, with honors, from the University of Florida Levin College of Law; and his M.A. degree in accounting and his B.S. degree from the University of Florida. Mr. Rubinger also holds an inactive CPA license in Florida.

Harriet A. Wessel is a senior associate in Norton Rose Fulbright US LLP's Houston office. Her practice focuses on federal and state income tax matters, including domestic and cross-border mergers and acquisitions, federal and international tax planning, renewable energy investment transactions, and energy tax credits. Ms. Wessel also has significant experience representing clients in all aspects of federal and state tax controversies. Most recently, she has been advising clients on the impact of the Inflation Reduction Act of 2022. Ms. Wessel earned dual LL.M. degrees in U.S. law and taxation from University of Houston Law Center; and her LLB degree, with distinction, from University of Glasgow.

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