January / February

Showing 81–96 of 563 results

  • Tax Tips – Employers can use 401(k) plans to help employees pay student loans

    January / February 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: These brief tips detail the IRS’s student loan repayment program that employers can provide to employees, examine the bills that may be included in Tax Reform 2.0 and explain the finalized regulations on the substantiation and reporting rules for deductible charitable contributions.

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  • Relax, but don’t forget about taxes – Owning a vacation home requires tax planning

    January / February 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 663

    Abstract: A vacation home can be many things to different people. However a family plans to use their vacation home, it pays to understand the tax rules regarding income and expenses associated with the property. This article explains the tax implications of owning a vacation home.

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  • BDIT lets you give away property without losing control

    January / February 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 539

    Abstract: To take advantage of the higher exemption amount under the Tax Cuts and Jobs Act (TCJA), many families that own businesses or other assets worth more than the pre-TCJA exemption amount are planning substantial gifts to their children or other loved ones during the next seven years. The drawback to gifting substantial assets is losing control of them. This article details the advantages of using a beneficiary defective inheritor’s trust in these situations.

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  • Are your business interest expenses deductible?

    January / February 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: Before the Tax Cuts and Jobs Act (TCJA), most business-related interest expense was deductible, although corporations couldn’t deduct interest paid to or guaranteed by a related party under certain circumstances. But for tax years beginning after 2017, the TCJA imposes a limit on business interest deductions, with exceptions for “small businesses” and electing real estate and farming businesses. This article explains why all businesses should evaluate the impact of the new deduction limit on their tax liability, and plan accordingly. A sidebar discusses IRS Notice 2018-28, which provides interim guidance on several issues involving business interest expense and income.

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  • Crowdfunding comes to CRE

    January / February 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 425

    Abstract: Kickstarter and other popular crowdfunding platforms are used to obtain funding from individual investors for everything from independent movies and music to health care and legal expenses. In the past few years, crowdfunding platforms have also popped up to offer individuals a way to invest in commercial real estate (CRE) projects. This article examines how this alternative form of financing could pay off for both investors and developers.

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  • Is it a gain or a loss? Tax Court determines amount realized is neither

    January / February 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 580

    Abstract: The U.S. Tax Court regularly hears cases regarding the proper tax treatment of property sales. This article reviews a case that the court described as a “conundrum only tax lawyers could love.” Karl and Christina Simonsen v. Commissioner (150 T.C. No. 8, 2018)

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  • Don’t wait to purchase business interruption insurance

    January / February 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 643

    Abstract: It’s important for real estate businesses to have adequate insurance coverage. And you can’t just cover the property itself. Natural disasters, as well as utility failures, may render properties temporarily or permanently unusable. This article discusses how business interruption (BI) insurance can help when businesses are unable to generate their usual income.

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  • Accounting for construction contracts – IRS targets large land developers

    January / February 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 956

    Abstract: The IRS Large Business and International (LB&I) Division is currently pursuing a “compliance campaign” against large land developers of residential communities for improper use of the more taxpayer-friendly completed contract method (CCM) of accounting. The IRS believes that some developers are deferring profits that should be recognized — and taxed — earlier. This article looks at what real estate developers need to know. A brief sidebar reviews IRS compliance campaign terminology.

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  • SRI has evolved but may still be a tough sell

    January / February 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 416

    Abstract: Historically, socially responsible investing (SRI) failed to gain traction because it was viewed as requiring investors to sacrifice financial performance to “do good.” This is beginning to change as SRI strategies evolve and management fees come down. But, as this article asks, is SRI really ready for prime time?

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  • What to do if you’re audited by the IRS

    January / February 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Taxpayers don’t necessarily need to panic when they receive an IRS letter. Often, returns are chosen for examination randomly, or because the IRS needs additional information. This article provides tips on responding to audit letters and discusses when taxpayers might want to ask their tax advisor for help.

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  • Making the most of the new pass-through deduction

    January / February 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 685

    Abstract: Under the Tax Cuts and Jobs Act, owners of pass-through entities may now deduct up to 20% of their qualified business income. However, the deduction is subject to income limitations. This article proposes one planning opportunity involving nongrantor trusts for those whose taxable income exceeds the threshold.

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  • Benefits of borrowing against a life insurance policy

    January / February 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 854

    Abstract: As this article explains, life insurance policy loans typically offer significant advantages over credit cards and personal bank loans. These include lower interest rates, flexible repayment terms and a speedy approval process. But there are also several pitfalls borrowers need to be aware of. A sidebar talks about retirement plan loans.

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  • Estate Planning Red Flag – You’ve made nondeductible contributions to your IRA

    January / February 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 313

    Abstract: Traditional IRAs can hold a mixture of deductible (after-tax) and nondeductible (pretax) contributions. If this is the case, it’s critical to track contributions carefully to avoid double taxation of distributions. Why? Because the IRS treats distributions as a blend of pretax and after-tax dollars. This brief article explains why a person can end up overpaying taxes if the distributions are treated as fully taxable.

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  • Finding your footing after a spouse dies unexpectedly

    January / February 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Death is a topic few wish to think about. It’s one reason people tend to put off estate planning until later in life. But what if a spouse unexpectedly dies? This article details several steps that must be taken after a spouse dies, including handling emotional responses, obtaining a death certificate and making notifications.

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  • Using nongrantor trusts to bypass SALT deduction limit

    January / February 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 639

    Abstract: For those living in high-tax states, a nongrantor trust can be used to soften the blow of the new $10,000 federal limit on state and local tax (SALT) deductions. This article explains how a nongrantor trust works.

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  • Do you need to file gift tax returns? Avoid these common mistakes

    January / February 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 966

    Abstract: As the combined gift and estate tax exemption continues to increase, fewer families will be subject to federal gift taxes. If a person’s wealth is well within the exemption amount, does that mean he or she doesn’t need to file a gift tax return? This article examines situations in which it’s necessary (and desirable) to file a return. A sidebar explains the benefits of making direct payments of medical and education expenses.

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