Amy Wilson Smith

Amy is a senior manager at HORNE LLP where she provides various tax services for multi-state business entities, financial institutions, fiduciary entities, as well as nonprofit organizations. She primarily assists large, privately owned corporate and flow-through clients with their tax compliance and consulting needs.
Find me on:

Recent Posts

December 09, 2015

3 Steps to Responsible Year-End Tax Planning

Legislators have introduced few new tax developments specific to the banking industry in the past year. Banks end 2015 contending with a handful of ongoing legislative issues that impact critical decisions. Of those, the timing and extension of the tax extenders package is perhaps the most pressing. A failure or delay by Congress to pass this legislation means uncertainty for community banks as well as for the businesses and families they serve.

Continue reading >

Topics: Tax Planning

December 03, 2014

Basel III Will Complicate Your Bank’s Deferred Tax Assets

On January 1, 2015, community banks will begin the transition to new Basel III rules. These new capital requirements coming from the Federal Reserve, Federal Deposit Insurance Corporation, and Office of the Comptroller of the Currency promise to complicate the way that U.S. banks calculate deferred tax assets (DTAs) and deferred tax liabilities (DTLs).

Continue reading >

Topics: Tax, Banking