August / September
Showing 401–416 of 469 results
-
2 rules make planning complicated if you already own life insurance
August / September 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 818
Abstract: As of mid-2010, the estate tax is still scheduled to return, so it remains important to keep life insurance out of one’s estate. But the tax code’s “three-year rule” can pull policy proceeds back into a transferor’s estate if he or she doesn’t survive for at least three years after the transfer. And an exception to this rule can trigger the “transfer-for-value rule,” which can cause the transferee to be subject to ordinary income taxes. But this article shows how one might avoid both rules through use of an irrevocable grantor trust.
-
Fraudulent transfer laws – Don’t let creditors undo your estate plan
August / September 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 898
Abstract: Most people wouldn’t even consider transferring or hiding assets to avoid paying their creditors. But the fraudulent transfer laws can also jeopardize perfectly innocent, legitimate estate planning moves. And if creditors challenge gifts, trusts, retitling of property or other strategies as fraudulent transfers, they can quickly undo an estate plan. This article examines the difference between actual vs. constructive fraud, and explains the importance of analyzing one’s net worth before making substantial gifts. A sidebar lists factors that may signal an intent to defraud.
-
What’s the right income tax withholding for you?
August / September 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Each year, nearly three out of four taxpayers claim an income tax refund. To be sure, receiving a check from the IRS is nice. On the other hand, giving the government an interest-free loan for close to a year isn’t the best use of one’s money. This is why it pays to periodically review one’s withholding amounts. This article covers several reasons to modify these amounts and discusses how taxpayers can determine whether they should increase or decrease their allowances, and by how much.
-
Sibling vs. sibling – Managed effectively, sibling rivalry can benefit a family business
August / September 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: Sibling rivalry can bring out the best in children, but if it goes too far, it can become detrimental as they play an increasing role in the family business. This article looks at the factors that cause sibling rivalry and some specific steps family business owners can take to manage the rivalry effectively and allow it to become the family business’ secret weapon.
-
4 steps to fight back against identity theft
August / September 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 527
Abstract: There’s no way to completely eliminate the risk of identity theft. And as people increasingly use the Internet to pay bills, trade stocks and access their bank accounts, the risk rises exponentially. This article summarizes the Federal Trade Commission’s four-step action plan that a person should implement as soon as he or she learns of fraudulent activity.
-
HIRE Act incentives require action by year end
August / September 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: In March, two provisions of the Hiring Incentives to Restore Employment (HIRE) Act became law, providing incentives for hiring and retaining workers: 1) payroll tax forgiveness, which essentially exempts qualified employers from having to pay the 6.2% Social Security portion of Federal Insurance Contributions Act (FICA) taxes on certain new hires, and 2) a retained worker tax credit. But hires must be made by year end — and the sooner this is done, the more tax savings will result. This article explains how these two breaks work and offers some tips on deciding whether to bring on new employees. A sidebar discusses the act’s extension of 2009’s higher Section 179 expensing limits.
-
Practical Perspectives: Key financial issues for you and your family – Homeowners go (and save) green with energy-related upgrades
August / September 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 512
Abstract: Pedro and Angelina had owned their home for several years and wished to make some environmentally friendly upgrades. But they also wanted to reap any available tax benefits, so they visited their tax advisor. She explained that, yes, there were a number of ways that Pedro and Angelina could make improvements that would do less damage to the environment, lower their energy bills and save them some tax dollars.
-
Moneylines: News Briefs for Businesses
August / September 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 339
Abstract: This issue’s “Moneylines” takes a look at increased IRS scrutiny of small businesses and individuals who misclassify employees as independent contractors. It discusses who has been lending to small businesses since passage of the Troubled Asset Relief Program (TARP), and who hasn’t. And it mentions a survey that shows increasing optimism among small-business executives.
-
Are you in a giving mood? – Making lifetime gifts still an effective estate planning strategy
August / September 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 757
Abstract: It’s an odd year for estate planning, with estate tax legislation up in the air as of midyear. Although this has given rise to much estate planning uncertainty, making lifetime gifts is still an effective strategy. Lower asset values can make this a good time to transfer assets and remove future appreciation from one’s taxable estate. It’s also important to consider income taxes, as well as gift and estate taxes, and to ask whether gifting through a grantor retained annuity trust (GRAT) or charitable lead annuity trust (CLAT) might be beneficial.
-
A heads-up on health care reform – How it could affect your business
August / September 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1112
Abstract: The recently enacted Patient Protection and Affordable Care Act (PPACA) is a massive law with many provisions — and a large portion of those provisions don’t take effect until future years. This article offers a heads-up on a few of the act’s highlights that could change how businesses approach health care benefits for their employees. Depending on the size of the business, incentives or penalties may apply in order to induce employers to provide benefits. A sidebar discusses new IRS reporting requirements under the act.
-
COMPLIANCE ALERT – Upcoming compliance deadlines:
August / September 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 32
Abstract: A brief list of key tax reporting deadlines for September.
-
2009 Form 5500 filing requirements for one-participant plans
August / September 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 346
Abstract: Electronic filing of the Form 5500 became mandatory for most plan types in 2009. But even this rule has an exception. One-participant plans were still required to file their Form 5500-EZs with the IRS on paper by July 31. If the plan requested an extension, the paper Form 5500-EZ will be due on Oct. 15. (Please note that these deadlines are for calendar year plans.)
-
Extended deadline for employer contributions is near
August / September 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: To encourage employees to participate in their 401(k) plans, employers will often make contributions into the trust for plan participants. For example, employers will make matching contributions for eligible participants based on a participant’s elective deferral contribution into the plan. The employer can then deduct these contributions on its tax return — but only if the contributions were made by the IRS deadline.
-
Time flies when you have a 401(k) plan – What you need to do now to prepare for year end
August / September 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: The end of the calendar year is approaching and, with it, a host of employee benefit plan tasks. While it may seem months away, it’s never too early for employers to review what needs to be done between now and the end of the year. This article offers some questions employers should be asking.
-
How will health care reform affect your plan?
August / September 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: Health care reform has been big news this year. The Patient Protection and Affordable Care Act (PPACA) and Health Care and Education Reconciliation Act (Reconciliation Act) provided significant changes to health care in the United States. But how will it affect businesses? This article discusses several of the immediate effects.
-
Market Niche Insider – Lend a helping hand – How to gauge a not-for-profit’s creditworthiness
August / September 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Not-for-profits (NFPs) are among those hardest hit by the recent recession. They’re collecting less cash from government funding and private donations. At the same time, more individuals are turning to charities for help with basic needs. In supporting their local communities, lenders often donate time to NFPs or add these entities to their loan portfolios. This article offers some helpful tips to follow when lending to a charity.