394
Showing all 16 results
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Nonworking spouses may still contribute to an IRA
June 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Married couples may not be able to save as much as they need for retirement when one spouse doesn’t work outside the home. In general, an IRA contribution is allowed only if a taxpayer earns compensation. However, there’s an exception involving a “spousal” IRA. It allows contributions to be made for nonworking spouses. This article explores the details.
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Tax Tips – HSAs can also be powerful retirement saving tools
July / August 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: These brief tips detail why Health Savings Accounts can act not only as tax-advantaged savings vehicles for funding uninsured health care expenses, but also as attractive retirement savings vehicles; and explain under what circumstances one should consider filing a tax return as “married filing separately.”
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How to avoid the federal cap on SALT deductions
Winter 2022
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: In 2017, the Tax Cuts and Jobs Act placed a $10,000 cap on deductions of state and local taxes (SALT), effective through 2025. This article points out that one strategy for circumventing the federal SALT cap is an entity-level state tax on pass-through entities (PTEs), such as partnerships, S corporations and LLCs. The article explains how the PTE taxes typically work in the states.
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Tax calendar
Winter 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: This calendar notes important tax deadlines for the first quarter of 2018.
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4 tips for donating artwork to charity
March 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Individuals may want to donate artwork so it can be enjoyed by a wider audience or available for scholarly study or simply to make room for new artwork in their home. This article offers four tips for donating artwork with an eye toward tax savings, including getting an appraisal and considering a fractional donation.
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Need to sell real property? Try an installment sale
Winter 2017
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Owners of real property, whether businesses or individuals, may not always be able to dispose of it as quickly as they’d like. One avenue for perhaps finding a buyer a little sooner is an installment sale. This article discusses the benefits, risks and methodology of these transactions.
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Need to sell real property? Try an installment sale
January 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Owners of real property, whether businesses or individuals, may not always be able to dispose of it as quickly as they’d like. One avenue for perhaps finding a buyer a little sooner is an installment sale. This article discusses the benefits, risks and methodology of these transactions.
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Is the sales tax deduction right for you?
November 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: A tax break that allows taxpayers to take an itemized deduction for state and local sales taxes in lieu of state and local income taxes was permanently extended by the Protecting Americans from Tax Hikes Act of 2015. This article describes the sales tax deduction, which could benefit a perhaps surprising number of taxpayers.
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New IRS guidance – Calculating UBTI for employee benefits organizations
Summer 2014
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Earlier this year, the IRS proposed regulations clarifying how certain nonprofit organizations that provide employee benefits must calculate their unrelated business taxable income (UBTI). The new regulations affect several types of “covered entities,” including voluntary employees’ beneficiary associations (VEBAs) and supplemental unemployment benefit trusts (SUBs). This article looks at the details.
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A family bank professionalizes intrafamily lending
April / May 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Too often, people lend money to family members with little planning and regard for potential unintended consequences. But a “family bank” can enhance the benefits of intrafamily loans, while minimizing the risks. A family bank is a family-owned, family-funded entity that “professionalizes” family lending activities, often with the help of outside advisors. This article explains how it works.
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SBA loans require an independent valuation
July / August 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: The Small Business Administration (SBA) maintains a variety of loan programs to help businesses obtain financing on favorable terms. For small businesses interested in acquisitions, the popular 7(a) program offers SBA-guaranteed business acquisition loans with competitive interest rates, extended repayment terms and other benefits. This article explains how they work.
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Derivatives and financial instruments — FASB mandates new disclosures for balance sheet offsetting
June / July 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: In 2011, the Financial Accounting Standards Board (FASB) established new disclosure requirements for companies that offset assets and liabilities related to derivatives and financial instruments. These requirements are intended to facilitate comparison between financial statements prepared under U.S. GAAP and those prepared under International Financial Reporting Standards (IFRS).
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Fee agreements: Bill like you mean it
Summer 2011
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Particularly in hard economic times, companies and individuals prioritize their bills, paying the most urgent invoices and the most insistent service providers first and the rest when they’re able. But a law firm can help make its bills a priority by being clear about expectations. As this article explains, this starts with a comprehensive fee agreement.
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Ask the Advisor – Q. Do I need to handle promotion issues before I sell my business?
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Among sellers’ many competing obligations and responsibilities during the M&A process, it may be easy to ignore issues such as employee promotions and leadership succession. But if employees are neglected at this critical time, these issues are likely to rear their ugly heads later on. This article examines how to collect the relevant information, evaluate it and attempt to strike the best and fairest balance between the company’s interests and those of employees.
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Moneylines: News briefs for businesses
February / March 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: This issue’s “Moneylines” takes a look at increased IRS scrutiny of wealthy taxpayers; a survey showing that businesses are catching up on their debts; the rise in “homepreneurship”; and the increasing use of social networking among businesses.
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Tax Tips – job search expenses – cost segregation studies – social security numbers
September / October 2009
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: This article briefly looks at deducting job-search expenses, cost segregation studies and Social Security Numbers.