1059
Showing all 6 results
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Year end tax planning – 3 hot issues for businesses in 2014
October / November 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: When it comes to tax planning for businesses, every year end may seem to have common threads. But each year end also has a few hot issues all its own. This article looks at three for 2014: payroll tax management, property and asset repairs, and mergers and acquisitions. A sidebar reminds employers that they will need to withhold the additional 0.9% Medicare tax on the excess earnings of some highly compensated employees.
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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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On your mark, get ready, sell
May / June 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: The biggest financial transaction in a private business owner’s life is likely the sale of his or her business. Although many sales are premeditated, others result from unplanned events, which is why it’s essential for owners to have an exit strategy. This article explains how valuators can help entrepreneurs plan their exit strategies, whether sale is imminent, unexpected or a long-term goal. (Updated 7/31/12)
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Determining material participation – Tax Court addresses property owner’s “on-call” hours
July / August 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: Real estate professionals enjoy some tax benefits that aren’t available to other taxpayers, but the professional must meet strict rules to qualify as one. For example, it’s necessary to perform more than 750 hours of real estate–related services. But does being “on-call” qualify for hours worked? This article looks at one case in which the Tax Court disallowed the claims of a couple that they met the requirement because the husband had been on-call to perform activities related to the rental properties. A sidebar explains why they additionally had to pay a penalty. James F. Moss v. Commissioner, 135 T.C. No. 18 (2010).
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Addressing intellectual property in an estate plan
January / February 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: Copyrights, patents and other forms of intellectual property (IP) can have enormous value. But whether IP rights are a significant source of wealth or only a small fraction of an estate, it’s critical to address them in an estate plan. This article defines IP and explains why these intangible assets behave differently than other types of property in an estate plan.
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Investing in your estate plan
October / November 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: Whether a person has great wealth or his or her resources are more modest, the purpose of estate planning is the same: to ensure assets are distributed according to a person’s wishes and to preserve those assets so there’s something left to distribute after he or she dies. Asset preservation involves several components, including investment strategies designed to provide long-term growth. This article examines a few investment considerations that can affect an estate plan.