Management & Tax Concepts
Showing 81–96 of 262 results
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Planning for net investment income taxes
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Individual taxpayers are potentially liable for NII taxes if their modified adjusted gross income exceeds $200,000 ($250,000 for joint filers and qualifying widows or widowers; $125,000 for married taxpayers filing separately). Generally, MAGI is the same as adjusted gross income. However, it may be higher if they have foreign earned income and certain foreign investments. This article explains how to calculate the tax and offers several planning strategies taxpayers can use to minimize a tax hit.
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Document storage solutions – Should you use an electronic filing cabinet?
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: Traditionally, important financial and tax documents have been stored in paper form in a filing cabinet, fireproof safe or bank safe deposit box. But in the digital age, electronic document storage — also sometimes referred to as “electronic filing cabinets” ― is gaining in popularity. This article discusses the trend of electronic storage, as well as the pluses and minuses of Web-based and self-hosted storage systems.
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Nexus could influence your out-of-state business plans
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Businesses considering doing business in another state estimate new income and expenses. But they also must fully take new taxes into account. This article explores what activates nexus, the option of market-based sourcing and planning for change.
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Fringe benefits: Watch out for new limitations
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: Thanks to the TCJA, the top corporate tax rate has been slashed from 35% to 21% for 2018 and beyond. And qualifying pass-through entities (partnerships, S corporations, LLCs and sole proprietorships) are entitled to deduct up to 20% of their business income. But the law offsets some of these tax savings with new deduction limits for certain fringe benefits, including employer-provided meals, entertainment and transportation. This article explains the new limitations.
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Eyeing a merger or acquisition
Summer 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 512
Abstract: Corporations and private equity firms expect a step-up in merger and acquisition activity in 2018 — both in the number and size of those transactions —according to media reports. This article examines the potential benefits and drawbacks of mergers, and offers suggestions for reducing risks.
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Charitable IRA rollover eases tax pain of RMDs
Summer 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 560
Abstract: One downside of a traditional IRA is that, once seniors reach age 70½, they must begin taking required minimum distributions (RMDs) — and pay taxes on them — whether they need the money or not. But a qualified charitable distribution (QCD), also known as a “charitable IRA rollover,” lets people avoid taxes on up to $100,000 in RMDs. This article highlights the advantages of QCDs over ordinary donations and explains their requirements.
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Professional services and the new pass-through deduction: Does your firm qualify?
Summer 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: The recently enacted Tax Cuts and Jobs Act (TCJA) added Section 199A to the tax code, providing a new 20% deduction for owners of “pass-through entities.” The new tax break is available from 2018 to 2025. This article is an introduction to the deduction and offers guidance on determining which firms qualify. A sidebar provides the definition for a “specified service business.”
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Early retirement – How to make this dream a reality
Summer 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Many people dream of retiring early so they can pursue activities other than work. But making this dream a reality requires careful planning and diligent saving during the years leading up to the anticipated retirement date. This article offers suggestions to meet that goal, including building up retirement savings accounts by contributing the maximum amount allowed by law each year and making other proactive financial moves.
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Should you pay down your mortgage or invest extra money?
Spring 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: This article explores the question of whether homeowners should make additional mortgage payments toward their principal to pay off their mortgage loan early — or wisely invest that money. A number of factors come into play in making that decision, including the freedom and flexibility that comes with being mortgage debt–free, the homeowners’ mortgage interest rate and the current annual return on investments.
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Your financial statement – Seek and you shall find the truth
Spring 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 561
Abstract: Businesspeople who have a good handle on the three components of financial statements — the balance sheet, income statement and statement of cash flows — should be equipped to make smart business decisions. This article explains, in a nutshell, these three parts as well as financial statement figures and ratios worth monitoring.
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Big tax savings ahead for business
Spring 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 734
Abstract: The Tax Cuts and Jobs Act has been widely heralded as business-friendly, and that description is no joke. Those who own a business are likely to enjoy substantial tax cuts, even if they don’t benefit from the new 21% corporate tax rate or repeal of the corporate alternative minimum tax. This article discusses some of the most significant business-favorable provisions, including reduced taxes for pass-throughs and accelerated depreciation deductions and, on the flip side, a limited interest expense deduction.
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The Tax Cuts and Jobs Act – How it will change your taxes in 2018 — and beyond
Spring 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 875
Abstract: The TCJA brings some significant changes to the amounts individual taxpayers end up owing the IRS, starting this year and generally running through 2025. The sweeping legislation affects everything from income tax rates, deductions and credits to the alternative minimum tax (AMT) and the estate tax. This article highlights some of the most important provisions for individuals, including tax brackets and rates and family-based breaks. A sidebar spotlights how the new law makes 529 plans, which many families use to grow their savings tax-free for their children’s college, more valuable.
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Do you need to file a gift tax return?
Winter 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Individuals who made gifts during 2017 might have to file Form 709 — a gift tax return — when filing their federal income tax returns. This article explains in which situations Form 709 must be filed. It also discusses the handling of hard-to-value assets.
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What you should know about making estimated tax payments
Winter 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Some taxpayers may be required to pay income tax via estimated tax payments. This article explains the types of individuals who may need to pay their taxes this way and the process of calculating estimated tax payments.
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Be prepared to put your business on the market tomorrow
Winter 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: In order to have the freedom to make major life changes expediently, business owners should take steps now to be ready to put their business up for sale. This article highlights the sales team, what buyers will examine, and a business’s financial and organizational appeal.
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Maximize your business’s 2017 tax savings – Claim all the breaks you’re entitled to when filing your return
Winter 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 779
Abstract: Even after 2017 draws to a close, there are still moves business owners can make to save on 2017 taxes. One is to be sure to claim all the tax deductions and tax credits they’re allowed to make. This article highlights some of these areas, including fixed asset purchases, domestic production activities, the research tax credit and the Work Opportunity tax credit. A sidebar briefly discusses how employers might be able to lower their 2017 tax bill by making deductible contributions to employee 401(k), SEP or profit-sharing plan accounts.