August / September

Showing 401–416 of 417 results

  • Could you be taxed in multiple states? How domicile affects your estate plan

    August / September 2008
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 593

    Abstract: Where a person makes his or her home (his or her domicile) is primarily a lifestyle choice. But it can also have a financial impact, especially if the person divides his or her time among two or more states. Without careful planning, the person may find him- or herself in an unfortunate situation of having multiple states competing for his or her tax dollars. This article explains the estate tax implications of domicile. (Updated: 11/30/12)

    Read More

  • Income in respect of a decedent – Why some gift horses deserve a hard look

    August / September 2008
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: The adage “don’t look a gift horse in the mouth” is often applied to inheritances. But for certain types of assets, a thorough inspection may reveal an unexpected tax bite. Most inherited property is tax free to the recipient, but there’s an exception for property that’s considered income in respect of a decedent (IRD). IRD can be a significant estate planning issue, especially if a person has large balances in an IRA or other retirement account — or inherits such assets. This article details what IRD is and how to plan for it. (Updated: 4/27/12)

    Read More

  • 4 common misconceptions about prenuptial agreements

    August / September 2008
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 960

    Abstract: When it comes to marriage, money can be an emotionally charged subject. But few topics evoke a more passionate response than the prenuptial agreement. But prenups can be an effective way for many couples to achieve their financial and estate planning goals. This article discusses four misconceptions about prenups and briefly explains a postnuptial agreement.

    Read More

  • Is your tax “house” in order?

    August / September 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 351

    Abstract: If you use household employees — such as nannies, gardeners, housekeepers, cooks or health care workers — it’s important to understand your tax obligations. If you fail to pay employment taxes, you risk substantial back taxes, penalties and interest. This brief article asks these key questions: “Are you a household employer?” “What are your tax responsibilities?” and “When do you pay the taxes?” And then it provides the answers so you can better understand your tax responsibilities in regard to household employees.

    Read More

  • Surviving divorce: Vow to protect your financial interests

    August / September 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 754

    Abstract: It’s hard to ignore the facts: More than half of all married couples will get divorced. For those who are among the unlucky-in-love, the last thing they need is unnecessary financial suffering on top of the emotional trauma. This article explores some ways married couples can protect themselves financially before and during marriage, as well as during and after divorce proceedings.

    Read More

  • How to sow seeds of business innovation

    August / September 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 439

    Abstract: To innovate means to continually work at applying new ideas for growing a business and developing, targeting and delivering better products and services. This article discusses the “seeds” of innovation, including vision, collaboration and motivation. By planting the seeds of innovation and establishing a formal program, you can help ensure a bountiful harvest of new business ideas. (Updated 1/4/12)

    Read More

  • Section 1244 stock offers small business investors a big advantage

    August / September 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 518

    Abstract: Investing in a small business — especially a startup venture — can be risky. But, investing in these companies can have its rewards. Internal Revenue Code Section 1244 provides tax-advantaged treatment for investors in “qualified small business corporations.” This article takes a look at how Sec. 1244 stock can work for you.

    Read More

  • 3 depreciation tips you’ll appreciate

    August / September 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 974

    Abstract: To encourage business investment, the tax code provides opportunities for companies to deduct the cost of depreciable assets more quickly or even “expense” them — that is, deduct the full cost in the year they’re purchased. This article offers three tips for making the most of these opportunities. A sidebar discusses provisions in the Economic Stimulus Act of 2008 that enhance depreciation deductions.

    Read More

  • Practical Perspectives: Key financial issue for you and your family – Quelling marital discord with a postnuptial agreement

    August / September 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 676

    Abstract: In this issue’s “Practical Perspectives,” we meet Denis and Marjene. They’d been married for almost 20 years when Denis decided to leave his steady job as a civil engineer to pursue a startup centered on a product he’d invented. He wound up accruing substantial debt and even dipping into the couple’s retirement savings. As a result, the couple’s discussions about money got so heated that they began to fear for their marriage. To get a better idea of just where their finances lay, Denis and Marjene paid a visit to their financial advisor, who suggested, cautiously, that the couple consider a postnuptial agreement.

    Read More

  • Moneylines: News Briefs for Businesses and Individuals

    August / September 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: This section offers four news briefs about: 1) How, unlike once upon a time, workers now want their employers’ help with planning for retirement, 2) A recent IRS reminder urging homeowners to learn the rules of deducting points while refinancing their mortgages, 3) Chilling news from the Better Business Bureau that loan scams perpetrated against small businesses are on the rise, and 4) The fact that, according to a recent study, gas prices, income and health care top many Americans’ worry lists.

    Read More

  • 7 critical business valuation terms you should know

    August / September 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 639

    Abstract: Every business owner will likely need to have his or her company appraised at some point. Appraisals are essential in the event of a business sale or merger, for creating or updating a buy-sell agreement, or for devising and refining an estate plan. A good way to preempt the uncertainties of the appraisal process is to learn some basic valuation terminology. This article provides seven terms business owners should know. (Updated: 6/11/12)

    Read More

  • Trends in compensation – Pay-for-performance model beckons many companies

    August / September 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Compensation is, one might say, the original motivator. Yet precisely how to compensate employees is no longer the simple concept it once was. This article examines one compensation model that has been beckoning many companies of late: pay-for-performance. (Updated: 8/28/12)

    Read More

  • Carrot, meet stick – Use your estate to motivate with an incentive trust

    August / September 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 681

    Abstract: Many people think of their estate plan as, ultimately, a passive concept. That is, it can transfer your wealth to beneficiaries, but it can’t really give them your wisdom or help them make sound life choices. This article looks at one way to shift this paradigm — with an incentive trust, which sets guidelines for how a beneficiary becomes eligible to benefit from the trust.

    Read More

  • How to identify and correct SIMPLE or SEP plan errors

    August / September 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 395

    Abstract: The IRS is well aware that some plan sponsors and administrators struggle to keep their Savings Incentive Match Plans for Employees (SIMPLEs) and Simplified Employee Pension (SEP) plans in compliance. This brief article outlines what plan sponsors and administrators of these types of plans should be aware of, and the resources available to correct plan failures.

    Read More

  • Education never ends – Keep your plan participants up to date

    August / September 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 631

    Abstract: Plan sponsors have a fiduciary responsibility to educate their participants in retirement planning. Many plan sponsors believe they have education covered with normal vendor/broker enrollment meetings and stuffers sent in the participant statements. Although these offerings are a good start, several studies by a Stanford University economics professor have shown that these passive forms of education are ineffective and often ignored by participants. This article discusses how education can affect your employee benefit plan.

    Read More

  • Are your plan documents ready for EGTRRA restatement?

    August / September 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 818

    Abstract: It’s common for qualified retirement plans to use preapproved IRS plan documents. The IRS, however, has “restated” many of the prototype documents this year to comply with the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), and plan sponsors will need to restate their plan documents to match those of the IRS by April 30, 2010. This article takes a look at what this means for plan sponsors.

    Read More