Audit Representation and Support Exposure Studies Litigation Support and Expert Testimony Merger and Acquisition AnalysisPersonal Income Tax Residency Analysis Planning Preparation and/or Review of Returns Protests and Representation at Hearings Refund Claims Relocation Studies Research, Opinions and RulingsSales and Use Tax Process Reviews Sales and Use Tax Reverse Audits Training and Seminars Unclaimed Property Voluntary Disclosure

State and local taxes have become increasingly important and costly for businesses. In many cases, the state tax burden is greater than the federal tax burden, particularly when profits are marginal. Consequently, it is essential to minimize the state tax burden by implementing the appropriate planning strategies. Genetelli renders assistance to its clients in developing and implementing tax planning strategies. The Firm also performs diagnostic reviews of a taxpayer's state tax posture to determine if all available tax planning opportunities have been considered. This exercise often produces refund claims for our clients. By performing planning services for our clients, we enable our clients to maximize their savings in the state and local tax area.

• Diagnostic Review of State Tax Posture
• Combined and Consolidated Reporting Strategies
• Nexus/Unitary/Water’s Edge/Worldwide
• Apportionment Strategies and Alternative Apportionment
• Intercompany Relationships and Arm’s Length Pricing
• Utilization of Losses and Credits/Incentives
• Reorganization Strategies
• Structuring of Transactions
• Development of Strategic Audit Plan
• Documentation and Support