TRE
Showing 113–128 of 233 results
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What’s the latest? — 3 hot tax issues for businesses as the year winds down
October / November 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1156
Abstract: There may be some significant tax law changes in 2012 — or there may not. And the fact that it’s an election year only compounds the intrigue. This article looks at three particularly hot tax issues for business owners to keep an eye on as the year winds down: the Patient Protection and Affordable Care Act (PPACA); bonus depreciation and Section 179 expensing; and the Work Opportunity credit as it pertains to hiring veterans. A sidebar offers a reminder that failing to properly file a Form 1099-MISC could lead to costly penalties or an audit.
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Practical Perspectives: Key financial issues for you and your family — Curious couple learns about college tax credits
August / September 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 505
Abstract: This issue’s “Practical Perspectives” discusses the case of Jeffrey and Samantha, who are sending their daughter off to college this fall and are looking for some tax relief for the costs they’ll incur. Their financial advisor mentions two specific credits — the American Opportunity credit and the Lifetime Learning credit — and discusses which one might be best for their specific circumstances.
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Moneylines: News briefs for businesses
August / September 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 332
Abstract: In this issue, “Moneylines” describes how internal auditors are shifting their main focus away from Sarbanes-Oxley act compliance; an increasing tendency by small to midsize businesses to loosen their purse strings; and the efforts of a substantial number of companies to operate more sustainably.
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Is your company’s 401(k) plan ready for year end
August / September 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 734
Abstract: Companies offering employees a 401(k) plan need to check on a number of items well before year end. And this holds true whether they self-administer their plan or use a third-party administrator. This article lists some of the questions to ask and describes tests to perform. It also notes the importance of reviewing enrollment materials and considering specific changes to make to a plan before January.
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Foggy future — Estate tax law uncertainties call for flexibility
August / September 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1126
Abstract: Unless Congress acts before year end, significant changes will take place on Jan. 1, 2013: The current $5.12 million gift and estate tax exemption will drop to $1 million, and the top rate of 35% will increase to 55%. These uncertainties call for estate plan flexibility. This article illustrates a variety of ways to do so, including making large gifts, having beneficiaries use qualified disclaimers, or setting up a credit shelter trust. A sidebar discusses two other trusts: a grantor retained annuity trust (GRAT) and the charitable lead annuity trust (CLAT).
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Practical Perspectives: Key financial issues for you and your family — New homeowners ponder tax impact of their mortgage
June / July 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: This issue’s “Practical Perspectives” discusses the case of Bradley and Melissa, who recently bought a house. With the closing behind them, the couple sat down with their financial advisor to discuss the tax impact of their mortgage. Their advisor began by noting that they had picked a good time to buy a house — at least from one tax perspective. The advisor explained the distinction between asset debt and equity debt, and pointed out that the IRS has come to be more lenient regarding the deductibility of the latter. This could be helpful if Bradley and Melissa decided to refinance in the future.
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Moneylines: News briefs for businesses
June / July 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 302
Abstract: In this issue, “Moneylines” notes increased optimism among small-business owners about their projected revenue heading into the year; the risk of “overadvertising”; and increased expectations regarding the number of businesses moving to cloud computing.
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5 ways to be a disciplined saver
June / July 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 720
Abstract: To thrive at having an effective savings plan, one must be disciplined. To that end, this article offers five ways to increase the odds of successfully building savings, including “paying yourself first,” taking advantage of compounding, and signing up for a 401(k) plan.
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Crossing state lines brings tax risks, rewards
June / July 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1185
Abstract: With the advent of e-commerce and a vast array of national distribution networks available, taking wares across state lines has never been easier. But if its business activities in another state reach the point of nexus, a company could face interstate tax issues for which it’s not completely prepared. “Nexus” is the term states use to indicate that a company’s business presence in their territory is substantial enough to subject it to their tax rules and obligations. This article explains what creates nexus and the kinds of taxes that may result. But it also shows where a company can find information about its actual or potential nexus obligations and how those might work to a company’s advantage. A sidebar discusses Internet sales tax obligations.
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Practical Perspectives: Key financial issues for you and your family — Wary couple considers long-term disability policy
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: This issue’s “Practical Perspectives” discusses the case of Terry and Marissa, who were thinking about how they’d cope financially if one of them were disabled for a long period. Their advisor agreed with them that it’s a good idea for anyone whose biggest asset is their ability to earn income to consider long-term disability coverage, but noted that the biggest hurdle for Terry and Marissa would be cost. He suggested how they might lessen the cost and explained what to look for in a policy.
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Moneylines: News briefs for businesses
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 346
Abstract: In this issue, “Moneylines” explains why, ironically, an excess of cash is considered a major business threat in 2012. It also notes that the IRS has reported that a remarkably low number of companies have claimed the Small Business Health Care Tax Credit, and that, for businesses, tablets are making noticeable inroads into the PC market.
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Abide by the fundamentals of retirement planning
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 743
Abstract: The bumpy economy and volatile markets haven’t made saving for retirement any easier. But, it’s still important to keep saving for one’s golden years. And when doing so, everyone needs to abide by certain fundamentals. This article explains the importance of contributing to a retirement plan and having a cash reserve in order to avoid the drawbacks of withdrawing cash too early. It also notes that it’s important to monitor the plan to see that its allocation percentages remain in harmony with one’s current risk tolerance and financial objectives.
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Working capital management — Simple math, complex implications
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1158
Abstract: Without a robust flow of dollars, even profitability itself may not keep a company in good standing. But many factors play into this essential goal, and one of them is working capital management. This article explains what it is and describes its components. It then looks at three common areas that most affect working capital — receivables, inventory and payables — and explains why working capital management should be part of a business’s overall strategic planning. A sidebar shows why having a surplus of cash is not effective working capital management, but actually a sign of operational inefficiency.
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Practical Perspectives: Key financial issues for you and your family — Divorcee seeks tax relief under innocent spouse rules
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 512
Abstract: This issue’s “Practical Perspectives” looks at the case of Roxanne, who discovered that her ex-husband had failed to report thousands of dollars in income and the two owed the federal government a substantial sum in back taxes, interest and penalties. But her advisor explains that she could find recourse under Section 6015 of the IRS Restructuring and Reform Act of 1998, better known as the “innocent spouse rules” — though it wouldn’t be easy.
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Moneylines: News briefs for businesses
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: This issue’s “Moneylines” cites several recent surveys. One measures the confidence of small to midsize business owners regarding their business prospects in the upcoming six months; another shows that many companies are rushing into cloud computing unprepared; and yet another reveals that small to midsize businesses are vulnerable to corruption.
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Great uncertainty — Savvy tax planning calls for an early start this year
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1069
Abstract: When it comes to taxes, 2012 will likely bring great uncertainty. So to prepare an effective tax plan this year, it’s necessary to look ahead at the many issues in flux. While the presently low income and capital gains rates don’t expire until 2013, taxpayers should immediately consider a wide variety of tax planning strategies — including possibly selling appreciating assets and accelerating income into 2012. This article includes a chart showing the scheduled tax rate changes, while a sidebar notes that the Patient Protection and Affordable Care Act of 2010 will make higher-income taxpayers subject to two new Medicare taxes.