About CT Practice Tax
Plain-English guides and tax planning for Connecticut medical, dental, law, and other professional practices, published by Summer Associates in Stamford.
Who publishes this site
CT Practice Tax is an educational resource published by Summer Associates Tax Services, a tax and advisory firm in Stamford, Connecticut, serving clients for over 35 years. Our practitioners are enrolled agents, enrolled to practice before the Internal Revenue Service. We built it because physicians, attorneys, and professional firm owners face a specific set of tax questions that general-purpose tax sites rarely answer in depth. When a reader needs help applying a strategy, we invite them to contact Summer Associates.
Editorial standards
- Each guide lists the sources it relies on, with links to IRS guidance, the statute, or other published references.
- Content reflects federal and Connecticut law as of 2026-11-15.
- We explain risks and disqualifying facts as plainly as the benefits. If a strategy only works for a narrow set of taxpayers, we say so.
- Content is general education, not individualized advice. Reading it does not create a client relationship.
Read our full editorial policy.
What Summer Associates does for physicians, attorneys, and professional firm owners
- Cash balance and 401(k) tax planning with your actuary and TPA, showing the after-tax benefit for each owner
- Practice real estate tax planning, with a fair-market rent analysis to support the rent and coordinated cost segregation
- PTET elections modeled owner by owner, plus multi-state partner returns, including Connecticut and New York
- Partner compensation and buy-in/buy-out modeling that shows the effect on each owner's tax, QBI, and plan contributions
- Practice sale and succession tax planning, started years ahead, including how the price is allocated between goodwill and equipment
Contact Summer Associates
Our office is in Stamford, convenient to clients throughout Fairfield County, including Greenwich, Darien, New Canaan, Norwalk, Westport, and Fairfield.
Summer Associates Tax Services
48 Union St, #1C, Stamford, CT 06906
(203) 327-4311 · [email protected]
Other sites from Summer Associates
- CT Landlord Tax · Real estate investor tax
- CT Contractor Tax · Contractor & trades tax
- CT W-2 Tax · W-2 employee tax
- CT Retirement Tax · Retiree & estate tax
- CT E-commerce Tax · E-commerce seller tax
- CT Restaurant Tax · Restaurant & hospitality tax
- CT Startup Tax · Startup founder tax