Management & Tax Concepts
Showing 161–176 of 262 results
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Back to school: Tax tips for higher education costs
Fall 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: College tuition payments and other fees are a heavy burden for most people, but there are a variety of ways to handle these expenses in a tax-savvy manner. This article explores the American Opportunity and Lifetime Learning tax credits, along with deductions that are available for some college-related expenses.
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Roth + 401(k) = intriguing benefits option
Fall 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 684
Abstract: Many companies have been forced to reconsider their health care benefits lately, but they should also do the same for their retirement benefits. One intriguing option that’s gaining in popularity is the Roth 401(k) plan. This article examines the differences between the Roth and traditional 401(k), especially in regard to distributions and their taxability.
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No laughing matter – Life insurance remains a critical need
Fall 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: Life insurance may have a dull reputation that makes it the butt of many jokes. But its ability to provide coverage in case of emergencies and potentially hold value for investment planning purposes is no laughing matter. This article discusses the pros and cons of term life insurance and the value of whole life policies, which provide both an insurance component and an investment component.
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Year end tax planning – 3 big-picture questions for business owners
Fall 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: Business owners need to consider many specifics every year end when it’s time to plan for their tax filings. But, every so often, it’s a good idea to take a step back and ask some big-picture questions. This article offers three to consider: whether to choose a calendar or fiscal year filing; a cash- or accrual-basis accounting method; and acceleration or deceleration of income. A sidebar looks at whether now might be a good time to buy business assets, in light of the extended higher Section 179 expensing limit and 50% bonus depreciation.
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The 3 stages of homeownership (and their tax breaks)
Summer 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: A home is the single most valuable asset in many people’s possession. So it’s important to always remain aware of the tax impact of homeownership. The good news is that, at each of the three general stages of owning a home, an important tax break is available. This article describes mortgage interest deductions, energy-related incentives and the home sale exclusion.
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Risk management essentials – SWOT analyses can still help your business
Summer 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: The SWOT analysis — the acronym standing for “strengths, weaknesses, opportunities and threats” — is a long-standing risk management essential. This article explains how to get started on a companywide SWOT analysis and identify these four factors. Doing so will help a company create awareness and prepare action plans.
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Gifting: It’s no hobby
Summer 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Everyone who’s built up some wealth needs a well-thought-out gifting strategy — both for estate planning purposes and for minimizing the taxes they and their loved ones could face in the here and now. This article discusses the impact of the American Taxpayer Relief Act of 2012 on gift, estate and generation-skipping transfer tax rates and exemptions. It also discusses gift tax exclusions, family limited partnerships and annuity trusts as part of a gifting strategy.
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Play or pay? Key questions about the health care act’s employer coverage penalties
Summer 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: In roughly six months, employers will be subject to the “play or pay” provisions of the Patient Protection and Affordable Care Act of 2010. This article delves into some key questions about these provisions. Because “large” companies must provide a “minimum value” of “affordable” health insurance or else pay a penalty, the article explains how those terms are defined and what the penalties are for noncompliance. A sidebar discusses options for companies that may be just “large” enough.
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When is the right time to have your company appraised?
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: Many business owners assume the only right time to have their companies appraised is when they’re ready to sell. Not so. There are, in fact, many “right times” to engage the services of a professional appraiser: for example, when establishing an employee stock ownership plan (ESOP), evaluating business operations, establishing creditworthiness, or achieving estate planning benefits. This article discusses these reasons and the three valuation methods that appraisers use.
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Rising tide – The latest on long-term care insurance
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: Everyone needs to consider how they’ll pay for extended care later in life should they need it. Long-term care insurance is one option, but it’s changing right along with the overall health care landscape. This article explains the reasons why buying insurance may be a good option, but also notes the importance of considering one’s age and a policy’s costs and terms.
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4 myths about managing your debt
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: No matter where one stands in the income-earning hierarchy, debt management is vital. Underestimating or ignoring obligations can delay or even prevent a person from accomplishing many financial goals. This article discusses four myths about managing debt, involving credit reports, closing out credit cards, paying off debt with other funds, and filing for bankruptcy.
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S corporation focus – IRS scrutiny of unreasonable salaries likely to continue
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Many S corporations seek to manage their payroll tax liability by minimizing shareholder-employee salaries and compensating them mostly via dividend distributions. But the IRS views unreasonably minimized salaries as an improper means of avoiding payroll taxes. This could lead to the employer and/or employee receiving a bill for unpaid taxes, interest and possibly even penalties. This article explores what “reasonable” compensation is, while a sidebar discusses the new Medicare tax vis-à-vis S corporation distributions. Watson v. U.S., No. 11-1589, Feb. 21, 2012 (8th Cir.)
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3 tax tips for the self-employed
Winter 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: With the job market in many areas as uncertain as the economy itself, more and more people are turning to self-employment. This article offers self-employed individuals three tips regarding self-employment tax, deductible business expenses, and specifically the home office deduction.
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Do you know what you’re getting into? — Reverse mortgages can be helpful (but risky, too)
Winter 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Reverse mortgages may once have been considered a financial tool primarily for elder care planning. However, these products have slowly been finding a niche for themselves in the broader consumer finance market. But, as this article explains, it’s important for those considering reverse mortgages to know what they’re getting into.
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Fire up employee productivity to get the year started off right
Winter 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: The beginning of a new year might be a time when employees feel a postholiday letdown — an emotion which might be reflected in their performance. But there are a wide variety of ways that managers can fire up employee productivity. This article discusses job training, “gamification,” work-life balance and other issues.
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The American Taxpayer Relief Act of 2012 — Calculating the tax effects of a crisis averted
Winter 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 924
Abstract: The American Taxpayer Relief Act of 2012 (ATRA) was signed into law on Jan. 2, 2013, to avoid the negative effects of the “fiscal cliff.” This article discusses some of the act’s key provisions, including those applying to ordinary-income tax rates and long-term capital gains rates; the alternative minimum tax; and gift, estate and generation-skipping transfer taxes. A sidebar examines what ATRA portends for businesses.