General & Family Business

Showing 1–16 of 902 results

  • Changes to Form W-4: What employers need to know

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: The 2020 version of Form W-4 (the Employee Withholding Certificate) is designed both to be more accurate and reflect changes from the 2017 Tax Cuts and Jobs Act (TCJA). For instance, the new form eliminated the line where employees enter the number of allowances because it was tied to personal exemptions, which the TCJA suspended. This article explains what employers should know about these changes to help smooth the way for their employees.

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  • CARES Act relief provisions benefitting individuals

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 647

    Abstract: Many Americans are familiar with the “Economic Impact Payments” for individuals provided by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. But they may be less familiar with other provisions of the CARES Act intended to provide much-needed financial relief. This article highlights several provisions of the act that are potentially useful to individuals.

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  • Saving for retirement gets a boost from the SECURE Act

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The 2019 SECURE — short for Setting Every Community Up for Retirement Enhancement — Act makes it easier for many people to save for retirement. This article provides an overview of some of the provisions that could affect individuals’ retirement planning in beneficial ways, such as pushing back the age at which individuals must begin taking required minimum distributions (RMDs) from their retirement plans and mandating employers to allow part-time employees to enroll in their 401(k) plans, with certain restrictions. A sidebar explains provisions of the act that focus on educational savings accounts and student loans.

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  • What can the CARES Act’s tax provisions do for your business?

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 700

    Abstract: Tax breaks, including many provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, are one set of tools that can help businesses rebuild their financial health after the economic downturn resulting from the coronavirus (COVID-19) pandemic. This article looks at several provisions designed to aid businesses, including a new refundable credit against payroll tax and increased business interest deductions.

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  • Protect your estate with these two essential documents

    Spring 2020
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 280

    Abstract: Estate planning isn’t just about what happens to one’s assets after death. It’s also about protecting oneself and one’s family during life. This article discusses two estate planning documents that are essential for everyone: a living will and a health care power of attorney.

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  • Tax calendar

    Spring 2020
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 184

    Abstract: This calendar notes important tax deadlines for the second quarter of 2020.

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  • Seniors: Medicare premiums could lower your tax bill

    Spring 2020
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: Americans who are 65 and older qualify for basic Medicare insurance, but they may need to pay additional premiums to get the level of coverage they desire. The premiums can be expensive, especially for married couples who must pay separately for each spouse. As this article explains, however, the premiums might help lower your tax bill.

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  • Reviewing business meal expenses under today’s tax rules

    Spring 2020
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: Many businesses spend time and money “wining and dining” current or potential customers, vendors and employees. What can they deduct on their tax returns for these expenses? The answer has changed under the Tax Cuts and Jobs Act. This article reviews the rules.

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  • Executive compensation requires informed decision-making

    Spring 2020
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 596

    Abstract: Business owners want to compensate themselves and their top executives fairly and competitively for their work, results and commitment. But how can they do so without attracting undue IRS scrutiny and claims of inappropriate compensation? This article explains some important factors to consider for both C corporations and flow-through entities.

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  • Consider a cost segregation study – It’s one way to boost your cash flow

    Spring 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: For businesses planning to buy, build or substantially improve real property, a cost segregation study can help accelerate depreciation deductions, reducing taxes and boosting cash flow. Lookback studies can also be done for prior years. This article explains how cost segregation studies work and how tax deductions are recovered.

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  • Oops, you overfunded your 529 plan — now what?

    Spring 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: If money is held too long in a Section 529 college savings plan, there could be tax consequences. This article describes alternatives for savers who have overfunded their accounts.

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  • Stock options — the right carrot in today’s job market?

    Spring 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: When nationwide unemployment is minimal, companies may struggle to fill staff positions. This article describes how offering equity-based compensation to job candidates is one recruitment strategy to consider. Stock options have proved to be an effective tool for attracting executives and other employees, as well as retaining and motivating them. Highlighted are ISOs, NQSOs and restricted stock.

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  • Rental real estate – Determining if a property is a business or an investment

    Spring 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 865

    Abstract: If you own rental real estate, its classification as a trade or business rather than an investment can have a big impact on your tax bill. The distinction is even more important now considering the 20% qualified business income (QBI) deduction for certain sole proprietors and pass-through entity owners. This article provides a brief overview of the deduction and rental real estate guidance related to it. A sidebar spotlights the IRS definition of “real estate professional” as it relates to this tax matter.

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  • The lowdown on qualified charitable distributions

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Qualified charitable distributions (QCDs) can help people use their required minimum distributions (RMDs) to support worthwhile organizations while excluding the amounts from their taxable income. This article explains the advantages of doing so, including the ability to stay under various income-based phaseouts and thresholds that can reduce other tax benefits or trigger certain taxes. The article lists the rules for QCDs, including recent changes to the age requirements.

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  • How to make sure your family business stays in good hands

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 619

    Abstract: Determining the right successor for a family business can be more complex than it first appears. When the time comes to transition ownership and management to a chosen successor, what if that successor isn’t ready or able to meet the challenges? This article points out that obtaining the advice of a trusted advisor or business consultant might be a first step to smoothing the transition. In addition, it offers guidance to help business owners maintain goodwill, fairness and clear thinking while working out succession problems.

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  • Increase lease accounting transparency – Implementing the updated accounting rules for leases

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: In late 2019, the Financial Accounting Standards Board (FASB) postponed the implementation date for its updated rules for leases, Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), by a year for most nonpublic and nonprofit organizations. While most of these organizations won’t have to implement the changes until 2021, it’s a good idea to begin now. This article explains the steps organizations should take to ensure compliance, such as identifying all leases to pinpoint the information they’ll need to disclose and providing expanded disclosures on the nature of the leases — including related-party lease transactions, as well as finance and operating lease costs.

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