Management & Tax Concepts
Showing 129–144 of 262 results
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How to use business travel per diems
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 299
Abstract: If employees travel away from home as part of their jobs, their business may be allowed to deduct a portion of the ordinary and necessary expenses associated with this travel. This article sums up the three permissible methods for using the per diem option.
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Your life insurance – Plan to protect the proceeds now
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: The proceeds from a life insurance policy are part of the financial legacy a policyholder leaves behind after death. This article describes what policyholders can do now to protect those proceeds from taxes. Avoiding estate taxes and heeding the transfer-for-value rule are discussed.
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Business growth – Line up your strategies before expanding
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Most closely held business owners want to grow their companies. But growth results in a whole new set of challenges for businesses. This article explores how to plan growth initiatives carefully, so that growth doesn’t lead to cash flow and other financial problems. How to finance growth is discussed, along with various growth strategies.
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Filing for Social Security: What distribution strategy will work for you?
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: If you’re nearing retirement age, you have a lot of decisions to make about your retirement finances. You can start claiming Social Security benefits as early as your 62nd birthday or as late as your 70th birthday. Many factors go into choosing the right Social Security distribution strategy; this article discusses some of the key considerations. A sidebar looks at receiving distributions before reaching full retirement age but while still working.
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Umbrella insurance policies guard against the unexpected
Summer 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 328
Abstract: A $1 million or higher legal judgment could lead to financial ruin for many families — and affluent families with a large net worth are at particular risk. In today’s litigious society, it’s smart to guard against this kind of financial catastrophe by purchasing a personal liability umbrella policy. This article describes what umbrella policies cover and their unique characteristics.
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How to meet the challenges of managing a family business
Summer 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Owners of family businesses face unique challenges that nonfamily-business owners don’t have to worry about. These often arise from the dynamics of family relationships and the need to transfer these into the business environment. This article discusses the importance of setting boundaries and how drafting a family business “constitution” can ward off problems before they occur.
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Understanding the NIIT – The 3.8% tax can take a bite out of some home sale profits
Summer 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Homeowners putting up a “For sale” sign on their lawn this year should make sure they understand the 3.8% net investment income tax (NIIT) that applies to profits on some home sales. This article explains whom the tax affects, triggering events and strategies to reduce or eliminate the tax.
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Are you aware of your SALT liabilities?
Summer 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: Companies that operate in multiple states likely owe some state and local taxes (SALT) outside their home state. But many small businesses are unaware of their SALT liabilities. This article explores the concept of nexus — the degree of business activity that must be present in a state before a business is considered to have a presence there and becomes subject to that state’s taxing jurisdiction. A sidebar discusses the voluntary disclosure programs available in many states to businesses that owe SALT for prior years.
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Properly substantiating donations will protect your charitable deduction
Spring 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Whether you’re totaling up last year’s donations in preparation for filing your 2014 tax return or you’re starting to plan your charitable giving for 2015, it’s important to understand the IRS’s substantiation rules. If you don’t, you could lose the tax benefit of these gifts. This “refresher course” discusses how to substantiate both cash and noncash donations of varying sizes per IRS requirements.
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Are award points taxable?
Spring 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 325
Abstract: The IRS has made recent efforts to collect taxes on income that taxpayers earn from all types of sources, including award points, which are available today for a wide range of activities, from keeping a minimum balance in your bank account to charging a certain amount on your credit cards. This article explores the impact of a recent court ruling involving award points, Parimal H. Shankar v. Commissioner of Internal Revenue. The article also cites other often-overlooked income that should be reported.
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Large and small employers in 2015 – Be mindful of these key ACA provisions
Spring 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 706
Abstract: It’s been five years since the Affordable Care Act (ACA) was signed into law, and since then various federal agencies, such as the IRS, the Department of Labor and the Department of Health and Human Services, have issued extensive regulations and guidance on the ACA. This article updates some of the key provisions for large and small employers to be mindful of in 2015, such as the “play or pay” provision for large employers and Small Business Health Options Program (SHOP) tax credits for small employers.
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Why you should — or shouldn’t — pursue a merger or an acquisition
Spring 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 841
Abstract: Merger and acquisition volume was up 38% through the first 10 months of 2014, according to data from financial analysts Dealogic, putting last year on track to be the strongest year for M&A deals since 2008. With that bounce in mind, this article looks at the pros (such as an opportunity to grow rapidly) and cons (including costs, from both a financial and a time-commitment perspective) of M&As. A sidebar explains how to conduct an M&A search.
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Tax-related identity theft – Beware of this season-specific type of fraud
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 396
Abstract: Tax-related identity theft is a growing problem. With this type of crime, identity thieves use stolen personal information, such as Social Security numbers, to file forged tax returns and collect fraudulent tax refunds. This article describes red flags indicating possible identity theft, what to do if it takes place, and how to lessen the risk of it happening.
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Buy-sell agreements can ensure continuity
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: A buy-sell agreement is a critical component of business continuation and succession planning for partnerships. This agreement sets the terms, conditions and price at which an owner’s business interest can be sold to another owner (or owners) before an unexpected tragedy happens. It also places a value on the business for federal estate tax purposes. This article explains how buy-sell agreements can help avoid turmoil and conflicts and describes the two main types of life insurance-funded buy-sell agreements: a cross-purchase agreement and an entity purchase agreement.
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Studying up on 529 college savings plans
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: Two types of savings plans provide families with tax-saving strategies that also benefit their children and grandchildren. College savings plans and prepaid tuition plans are what are known in the tax community as 529 plans. These vehicles have much higher contribution limits than those for other tax-advantaged educational savings plans. Which 529 plan is better depends on one’s investing preferences and other factors. This article describes the differences between the plans, but also their common advantages, such as estate planning benefits.
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Accessing and structuring capital – Know these types of business loans
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: Many business owners find that they need to seek outside sources for the capital required to keep their companies running smoothly. Not surprisingly, the first place they turn to is their bank. But it’s a good idea to first get up to speed on the different types of capital, or business loans, that banks typically offer. This article describes the different types of bank loans — including lines of credit, term loans and equipment leases — along with alternative financing arrangements. A sidebar offers four tips to help in getting a loan.