November / December

Showing 81–96 of 521 results

  • Tax Tips – Should you donate your car to charity?

    November / December 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 442

    Abstract: These brief tips explain why donating a car to charity may not be the most tax-efficient strategy, detail what to address in an estate plan for a college-age child, and discuss new IRS compliance campaigns that target specific business-related tax issues.

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  • GST tax exemption has increased, but not permanently

    November / December 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: One change affecting estate plans under the Tax Cuts and Jobs Act is that, for the estates of persons dying after December 31, 2017, and before January 1, 2026, the generation-skipping transfer (GST) tax exemption amounts increase to an inflation-adjusted $10 million, or $20 million for married couples with proper planning ($11.18 million and $22.36 million, respectively, for 2018). This article details how the GST tax works and what transfers are taxable.

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  • Got bitcoin? Understand your tax obligations

    November / December 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 548

    Abstract: The tax treatment of bitcoin and other “virtual currencies” — also known as “cryptocurrencies” — is widely misunderstood. But if one invests in virtual currency, uses it to pay for goods or services, or receives it as payment for goods or services, failure to understand the tax obligations can have serious consequences. This article explains the IRS policies regarding virtual currencies.

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  • Supreme Court’s Wayfair decision – What it means for Internet and mail-order sales

    November / December 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 813

    Abstract: In its much-anticipated decision in South Dakota v. Wayfair, the U.S. Supreme Court ruled, by a 5 to 4 margin, that a state may require out-of-state sellers to collect sales and use tax even if they lack a physical presence in the state. In reaching this result, the court overturned its landmark 1992 decision in Quill Corp. v. North Dakota. This article explains how the ruling affects businesses and their tax obligations. A sidebar explores whether other states will follow South Dakota’s lead in establishing similar sales thresholds to establish substantial nexus.

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  • The homegrown advantage – Consider a community bank for your next loan

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: Real estate developers and owners often overlook community banks as a source of financing. But these lenders offer some distinct advantages for borrowers who understand what “homegrown” banks consider when making lending decisions. This article highlights the advantages of using a community bank for real estate loans.

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  • Investing 101 – Tips for what to look for before buying

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 661

    Abstract: In any real estate portfolio, the goal is to be profitable. And while the commercial real estate market has improved significantly since the lows seen during the Great Recession, investing still involves understanding the market. This article takes a look at steps real estate investors can take to help bolster their investment portfolio.

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  • Ready for the new lease accounting rules?

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 658

    Abstract: The Financial Accounting Standards Board’s new standard for accounting for leases is poised to take effect for public companies and certain other entities for periods beginning after December 15, 2018. Although early adoption is permitted, other organizations that follow U.S. Generally Accepted Accounting Principles must comply for annual periods beginning after December 15, 2019, and for interim periods beginning a year later. This article discusses how the standard will directly affect companies that lease assets, as well as its impact on lessors, too, particularly when negotiating leases with tenants.

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  • Real estate activities vs. investments: Why it matters

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: The characterization of a real estate entity’s activities as a business or an investment makes a big difference to the bottom line when it comes to taxation. In Conner v. Commissioner, a developer whose plans were derailed by the Great Recession recently learned this lesson the hard way. This article summarizes the legal case and the importance of holding property as either an investment or in the course of business. Conner v. Comm’r, No. 2018-6 (Tax Ct. Jan. 22, 2018)

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  • Using a charitable trust to pay for college

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 410

    Abstract: The charitable remainder trust (CRT) is a versatile tool that enables individuals to support favorite charities while retaining an income stream. As this article explains, CRTs are popular because they can provide tax benefits, including when they’re used to pay college expenses.

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  • Your responsibility when hiring household help

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 563

    Abstract: Hiring household help involves important tax responsibilities. As this article details, proper filing and reporting by employers enables workers to build an employment record and gain access to Social Security, Medicare and other benefits. And it helps protect employers from potentially expensive and time-consuming legal trouble.

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  • Disability insurance: Are you really protected?

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Disability insurance policies replace a portion — typically 45% to 65% — of an insured person’s monthly gross income. But as this article argues, this figure can be deceiving. How an insurer defines “disability” greatly affects the ability to collect benefits. Benefit periods and elimination periods also apply.

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  • No gain, no pain – Year-end tax planning for investors

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The end of the year is an ideal time to review an investment portfolio for tax-saving opportunities. This article lists several strategies, including harvesting losses and gains, buying back losing positions, and selling higher cost basis shares. It also touts the advantages of making charitable donations of appreciated securities. A sidebar provides tips for tackling the net investment income tax.

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  • Estate Planning Red Flag – You’re borrowing from your retirement plan

    November / December 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 314

    Abstract: A person may be tempted to borrow from his or her 401(k) or other qualified retirement plan to pay for college tuition, credit card bills or other expenses. This brief article explains that, given the risks and hidden costs of borrowing from a retirement plan, it should generally be viewed as a last resort.

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  • Does your estate include intellectual property?

    November / December 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: If one has invented something during his or her lifetime and had it patented, their estate includes intellectual property (IP). The same goes for any copyrighted works. These assets can hold substantial value, and, thus, must be addressed by the person’s estate plan. This article explores how IP assets are generally treated differently than other types of property.

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  • The net investment income tax is alive and well

    November / December 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: The Tax Cuts and Jobs Act reduced individual income tax rates, but it left the 3.8% net investment income tax (NIIT) in place. It’s important to address the NIIT in an estate plan because it can erode earnings from interest, dividends, capital gains and other investments, leaving less for heirs. This article details how the NIIT works and how to reduce liability.

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  • Flex plan – In an unpredictable estate planning environment, flexibility is key

    November / December 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 993

    Abstract: Last year’s tax reform legislation made only one change to the federal gift and estate tax regime, but it was a big one. The act had the effect of more than doubling the combined gift and estate tax exemption, as well as the generation-skipping transfer (GST) tax exemption, from $5.49 million in 2017 to $11.18 million in 2018. This change is only temporary, however. Unless Congress takes further action, the exemptions will return to their inflation-adjusted 2017 levels starting in 2026. This article explains why it’s important to build some flexibility into an estate plan to address potential tax liability after 2025. A sidebar defines an estate tax “clawback.”

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