2015
Showing 33–48 of 732 results
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Tax Tips – Beware the passive foreign investment company
November / December 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 445
Abstract: This issue’s “Tax Tips” provides information on passive foreign investment companies, how to deal with concentrated stock positions, and a Ninth U.S. Circuit Court of Appeals ruling that the mortgage interest deduction limit applies on a per-taxpayer basis, reversing a 2012 Tax Court decision.
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Solving the play-or-pay conundrum
November / December 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: For 2015 and after, employers retaining at least a certain number of employees (generally 50 full-time employees or a combination of full-time and part-time employees) will be subject to the employer shared-responsibility provisions. Every employer will be affected in the sense that they’ll have to check annually to see whether their business and its health care benefits (or lack thereof) trigger consequences under the law. As this article explains, the key determinants are whether employers employ a “large” number of employees, and if they do, whether they’ll offer at least a “minimum value” of “affordable” health care coverage to full-time staff.
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Need a financial backup plan? Why you should consider a SLAT
November / December 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 517
Abstract: Perhaps the most effective estate-planning strategies involve the use of irrevocable trusts. If a marriage is strong, a spousal lifetime access trust (SLAT) allows the husband or wife to obtain the benefits of an irrevocable trust while creating a financial backup plan. This article notes that a SLAT is simply an irrevocable trust — which may be an irrevocable life insurance trust (ILIT) — that authorizes the trustee to make distributions to one’s spouse if a need arises. Like other irrevocable trusts, a SLAT can be designed to benefit children, grandchildren or future generations.
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5 last-minute tax-planning ideas
November / December 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 889
Abstract: As 2015 winds down, there are certain tax planning ideas that taxpayers might want to check out, such as deferring income and accelerating deductions. This article describes these and other strategies, including harvesting investment losses, avoiding estimated tax penalties, donating to charity and being mindful of deduction limitations. A sidebar offers some tips on year end tax strategies for business owners.
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Ask the Advisor – Can capitalization rate issues affect my property valuation?
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: Capitalization rates are a critical component when real estate investors are comparing different investment opportunities. Unfortunately, cap rates are often misunderstood and improperly derived, which can affect the accuracy of a property valuation. As this article explains, there’s no single approach for calculating cap rates — income and expense projections are treated differently by different parties and for different purposes.
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How to avoid getting buried by your debt
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: Leverage, which is simply using borrowed money to make an investment, allows real estate investors to afford more expensive properties than they could with just their own equity. And, unlike dividends, interest payments are tax-deductible, further reducing the cost of debt. This article shows that leveraging can be a balancing act — you don’t want to overleverage and put yourself at undue risk, but you also don’t want to underleverage and miss out on strategic investment advantages.
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Get smart with “smart buildings”
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Smart buildings are bringing dramatic changes to the real estate industry. As owners and investors begin exploring how these technologies can help them and their bottom lines, they’ll likely continue to jump on the proverbial bandwagon sooner rather than later. This article explains that, while smart buildings typically provide some green benefits (that is, benefits related to energy and sustainability), they also go beyond energy efficiency to address operational issues — such as building and equipment performance and maintenance — that, in turn, allow better capital planning.
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The Tax Court weighs in – Lessee’s “project costs” payment is rental income for lessor
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: Monthly rental payments made by a lessee constitutes taxable rental income. But rental income can encompass other types of payments, as well. This article discusses a taxpayer case which shows that, if lessors aren’t careful, they could find more tax liability than expected, resulting in significant IRS penalties. A sidebar notes how this case also indicates that proper reporting of rental income to the IRS isn’t always as straightforward as it may seem. Stough v. Commissioner, No. 8256-11, June 2, 2015 (U.S. Tax Court)
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Checklist for protecting your child’s financial future
November / December 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: The birth or adoption of a child is cause for celebration, but it also carries heavy responsibilities. This article outlines steps to take to secure a child’s financial future, including making a will, buying life insurance and setting up an education savings account.
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Income-tax-saving strategies for your estate plan
November / December 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: For 2015, the federal estate tax exemption is $5.43 million, so most people don’t need to be concerned about estate taxes. However, many middle- and upper-income taxpayers still need to plan for income taxes. This article suggests two strategies a taxpayer might incorporate into an estate plan: 1) Hold on to appreciated assets and 2) make charitable donations during one’s lifetime.
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Buy-sell agreements help answer the “what-ifs”
November / December 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Buy-sell agreements can provide a road map for business owners when one of their co-owners voluntarily or involuntarily leaves the company. This article outlines the benefits of having an agreement — such as establishing a price for ownership interests. It also discusses triggering events and how buy-sell agreements typically are structured.
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Your retirement income strategy – Conventional wisdom on withdrawals isn’t always right
November / December 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 784
Abstract: For many retirement savers, developing an income strategy in retirement is an afterthought — putting them at risk of losing a significant chunk of their savings to taxes. This article explains why conventional wisdom regarding retirement withdrawals isn’t always correct and suggests alternative strategies that reflect individual needs. A sidebar talks about maximizing the wealth that will be transferred to heirs.
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What’s the tax impact of owning a vacation home?
Year End 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: For the lucky ones who own a vacation home, it can be a place to relax and recharge with family and friends. However, it can also impact their taxes, especially if they rent the home to others when they’re not using it. This article explains the rules under various scenarios.
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Employee vs. independent contractor: Make sure you get it right
Year End 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: Classification of workers as either employees or independent contractors has become a heated issue. In fact, the DOL and the IRS, as well as a number of states, are paying more attention to this issue. This article explains certain factors involved in classification, such as the extent to which the work performed by the worker is an integral part of the employer’s business and whether the relationship between the worker and employer is permanent or indefinite.
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How to stop micromanaging in your family business
Year End 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: Family business owners often find it hard to not micromanage their employees. Both family-member and non-family-member managers can be prone to it. It’s natural to have strong financial and emotional ties to the business. But there comes a time when micromanaging can become a detriment to the employees and the company, harming morale and productivity. This article explains how to shift from a taskmaster mindset to a leadership one.
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Determining your life insurance needs
Year End 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: When it comes to life insurance, it’s critical that the buyer know how it works and what it really accomplishes. This article offers tips on how to calculate the coverage and determine whether it requires term vs. permanent insurance. A sidebar offers tips on the tax impact of life insurance.