Trendlines
Showing 65–80 of 233 results
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Practical Perspectives: Key financial issues for you and your family – Moving in on tax breaks when selling a home
August / September 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: This issue’s “Practical Perspectives” discusses the desire of “Nathan and Chloe” to move to a larger home, but only after they consult a tax advisor. Their advisor explained the circumstances in which they might need to report their taxable gain — or, if they incurred a loss instead, whether that should play a role in the timing of their move.
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Moneylines: News briefs for businesses
August / September 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 273
Abstract: This article offers brief news items about the disproportionate effect of employment tax penalties on small businesses; the 2015 cost-of-living adjustments for high-deductible health plans (HDHPs); and a survey revealing that many employers are having difficulty keeping in touch with remote workers.
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Don’t be flippant with your FLP
August / September 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: For many wealthier individuals, family limited partnerships (FLPs) have become an estate planning basic. But the IRS continues to frequently challenge their validity in court, rejecting them as nothing more than disguised tax-avoidance vehicles. This article explains the benefits of an FLP, but also notes the rules that must be carefully followed to avoid a potential IRS challenge.
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Snatching tax relief from a revenue defeat – A review of the net operating loss rules
August / September 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1088
Abstract: Even in an improving economy, a business can find that its operating expenses and other deductions for a particular year exceed its income — otherwise known as incurring a net operating loss (NOL). Under the Internal Revenue Code, a corporation or individual may deduct an NOL from its income. But it’s essential to carefully follow the rules. This article discusses how an NOL may be carried back or forward and whether AMT liability can be offset with NOLs just as regular tax liability is. A sidebar looks at how a company’s chosen business structure can notably complicate the application of NOL rules.
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Practical Perspectives: Key financial issues for you and your family – Amending a tax return — the right way
June / July 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: In this issue’s “Practical Perspectives,” we discuss the case of “Anna,” an independent contractor who realized she’d neglected to deduct a couple of sizable business expenses. Wondering if she needed to file an amended return, she visited her tax advisor, who answered “yes” — and explained how she should proceed.
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Moneylines: News briefs for businesses
June / July 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 280
Abstract: This issue’s “Moneylines” takes a look at what states will be doing this year to shrink the “tax gap” between what taxpayers owe and what they’ve paid; a recent survey indicating that private companies are experiencing a slow rate of sales growth; and records and information management (RIM) — the next frontier in strategic planning.
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Stop, drop and take your financial pulse
June / July 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: At midyear, it’s important to evaluate progress toward financial goals made at the beginning of a new year and determine where to go and how to get there. This article discusses creating a personal net worth statement and maintaining financial health by practicing risk management. It also takes a look at retirement and estate planning.
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The wide world of fringe benefits – New IRS guide highlights range of offerings
June / July 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1062
Abstract: This past January, the IRS released its newly updated Fringe Benefit Guide. Although the guide is directed at federal, state and local government employers, it provides a helpful overview of how the agency defines fringe benefits as well as their tax treatment and reporting rules. So now may be a good time for employers to take a step back and review their company’s offerings. This article describes the various types of fringe benefits and four approaches to them that the IRS takes. A sidebar discusses when different kinds of employers might face penalties under the Affordable Care Act if they don’t provide adequate health insurance.
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Practical Perspectives: Key financial issues for you and your family – Playing the right hand with gambling income
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: When a casino opened nearby, Wesley discovered that he had a talent for poker. But how should he account for taxes? This issue’s “Practical Perspectives” discusses the IRS attitude toward casual vs. professional gambling and what documents may be necessary to stay on their winning side.
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Moneylines: News briefs for businesses
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 289
Abstract: In this issue, “Moneylines” looks at the 2014 deductible business mileage rate for vehicles, vans, pickups and panel trucks; a trend toward larger employer contributions to employee 401(k) plans; and fraud prevention reminders from the head of the Association of Certified Fraud Examiners.
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Social Security: When and how much?
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Two important considerations when it comes to Social Security are when to begin collecting payments and how big a payment is needed to meet personal goals. The decision is relatively straightforward for singles — take benefits soon and get smaller payments, or delay and get larger payments — but, for married couples, there are many factors to consider with a spousal benefit. This article looks at some of the details and offers two IRS websites that can help readers with their decision.
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Cash flow contributors – Know the essential elements of your business
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: The necessity of a strong cash flow is irrefutable, and there are several essential elements of a business that either inform or inhibit the ability to steer clear of cash flow slowdowns. This article discusses the sales and disbursements cycles, up-to-date accounting software to manage cash flow accurately, and the importance of financial statements. For companies that follow Generally Accepted Accounting Principles, a sidebar discusses recent guidance concerning generating financial statements in a more streamlined, cost-efficient manner.
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Practical Perspectives: Key financial issues for you and your family – Employing tax breaks while searching for a job
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In this issue’s “Practical Perspectives,” “Bonnie” decides to make her move and start searching for an executive position. So she visits her financial advisor to discuss a tax-savvy job search. He tells her what job-search expenses she can and cannot deduct.
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Moneylines: News briefs for businesses
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 280
Abstract: This issue’s “Moneylines” offers news briefs about studies on the number of smaller employers that intend to begin offering health care coverage; the rising tide of freelancers; and CEOs’ perception that the pace of technology change within their businesses is “too slow.”
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New rules: Reverse mortgages get a makeover
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: With the growth in reverse mortgages has come attention from the U.S. Department of Housing and Urban Development (HUD), which has announced major changes to the most common type of reverse mortgage: the Home Equity Conversion Mortgage (HECM). This article explains how reverse mortgages work, how HUD’s changes affect them and how these arrangements can be used in estate planning.
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Solid as a rock – The 5 pillars of internal controls (and how they fight fraud)
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1058
Abstract: For any type of company, the most effective overall way to combat fraud is to build a strong framework of internal controls. This article explains how businesses can heighten their odds of success by reinforcing five pillars; they involve ethics, segregation of duties, expansive controls, detailed records, and internal and external audits. A sidebar discusses Internal Control — Integrated Framework, a guidance document laying out a framework of 17 principles that businesses should follow for effective internal controls.