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Cory has over 15 years of experience providing tax services to commercial businesses and individuals. His expertise lies in the myriad of business development incentives offered by various federal, state, and local agencies to encourage regional investment, spur job creation, and foster economic growth. The available incentives include refundable tax credits, tax abatements, grants, and forgivable loans. He has extensive knowledge of Start-Up NY, Opportunity Zones, the Excelsior Jobs Program, and various local incentives such as Industrial Development Agency (IDA) benefits. Additionally, he spends his time providing services such as compliance, research, transaction structuring, and family planning. Cory has experience in all areas of U.S. federal and NY State taxation. He has been with Lumsden McCormick since 2001, was named partner on January 1, 2015. He is a member of the Firm’s recruitment team and commercial services group.
Niagara University, Bachelor of Business Administration, Accounting with a Minor in Computer and Information Sciences
American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
BDO Alliance USA, Tax Group Member
Passed SIE, Series 7, and 66 securities exams – Financial Advisor*
Niagara University Accounting Advisory Board, past Member and Chairman
Niagara University College of Business Board, past Member
Leadership Buffalo Rising Leader, Graduate
New York State Brewers Association, past Treasurer
Big Brothers Big Sisters of Niagara County, past Treasurer
*Securities offered through 1st Global Capital Corp., Member FINRA, SIPC. Investment advisory services offered through 1st Global Advisors, Inc.
The Taxpayer Certainty and Disaster Tax Relief Act of 2019 extends various business credits and incentives, repeals a tax aimed at manufacturing companies and creates a new credit for employers in disaster areas.
Under current tax law, the federal income tax rate for C corporations is a flat 21%. In this favorable — but uncertain — tax environment, it could be advantageous for shareholders of profitable C corporations to arrange to pay corporate dividends to themselves.
On April 17, 2019, the IRS and Treasury issued its much anticipated second set of proposed regulations under Internal Revenue Code, Section 1400Z-2, Special rules for capital gains invested in opportunity zones.
View the slide deck from the Lumsden McCormick 25th Annual Exempt Organizations Conference held on November 22, 2019.
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