Lori Roberts leads the firm in providing state and local taxation (SALT) consultation and compliance services for clients, as well as assisting other PBMares professionals with SALT-related concerns. With a deep knowledge of state, local and federal taxation issues and how they relate to each other, Lori is adept at helping many types of clients find the best answers to their business and tax situations while remaining fully compliant and taking a proactive approach to maximizing tax benefits. She holds both CPA and CGMA designations.
In addition to her professional work, Lori offers her financial and leadership talents to civic and religious organizations. An active volunteer and former Rotarian, Lori contributes to mission activities with Rising Hope Mission in Alexandria, Virginia.
PROFESSIONAL ASSOCIATIONS:
- American Institute of Certified Public Accountants
- Virginia Society of Certified Public Accountants, Tax Advisory Committee
EDUCATION:
- Bachelor of Science in Accountancy from Northern Illinois University in DeKalb, Illinois
- Master of Science in Business Administration from Boston University Metropolitan College in Boston, Massachusetts
ARTICLES:
PTETs: Considerations & Planning Opportunities
In a previous article, we outlined the background, benefits, and challenges of PTE tax (PTET) regimes. In this article, we address core considerations and planning opportunities.
A New Frontier in State Taxation: Pass-Through Entity Tax
Designed to eliminate the adverse impacts of the SALT cap, the Pass-Through Entity Tax (PTET) is an optional state income tax that taxpayers may elect to use. However, before deciding whether a PTET election is the right move, there are a variety of issues to consider.
Webinar Recording | Pass-Through Entity Tax: A New Frontier in State Taxation
Watch the recording from our December 7th webinar for insights on the Pass-Through Entity Tax (PTET), an optional state income tax that Pass-Through Entity taxpayers may elect to use.
Navigating Maryland’s New Sales Tax on Digital Products
Maryland businesses are getting caught by surprise by a recently enacted law that subjects digital products to sales tax. Digital products may include movies, books, software, and online training and it’s not always straightforward to determine what’s taxable.
New Workarounds for $10,000 SALT Cap for Pass-Through Entities
The SALT cap has been a contentious issue ever since it was passed as part of 2017’s Tax Cuts and Jobs Act.
How Businesses Should Be Preparing for Changes in State Tax Laws in 2020 and Beyond
Exposure to state tax has been steadily increasing in recent months. From the Wayfair Supreme Court case in 2018 to mounting financial pressures from COVID-19, states are looking at all options to collect revenue they are entitled to.
$10,000 SALT Cap Continues to Receive Attention
One of the little-known provisions of the House of Representatives’ HEROES Act could have big impacts for high-income taxpayers and small businesses later on as tax policies continue to be reevaluated.
Businesses with $5 Million or More of Gross Receipts Sourced to Washington, D.C. Hit with Ballpark Fee
Many are certainly lamenting that we may not be able to see any baseball this year at Nationals Park. However, the District of Columbia will still be collecting the Ballpark Fee which is coming due June 15, 2020.
State Tax Authorities Issue Special Coronavirus Provisions
Several state tax authorities have announced various relief provisions for businesses and individuals impacted by the Coronavirus. In many cases, the provisions are an emphasis of relief provisions already available such as extensions to file
Extending the Deadline to Pay but not for Filing
Taxpayers are likely wondering why the federal government is extending the time to pay taxes, but not extending the time to file taxes. Filing an extension is an easy process and can be done very easily by practitioners electronically through their tax software.