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The new deal on employee meals (and entertainment)
Spring 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 279
Abstract: As a matter of convenience, many of today’s employers provide meals to employees. A recent tax law change, however, may curtail this practice because it limits the tax benefits. This brief article looks at the changing deductibility rules brought forth by the recently passed Tax Cuts and Jobs Act.
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The future of autonomous vehicles
Fall 2016
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 279
Abstract: Autonomous vehicles could be the wave of the future. This short article discusses the current state of self-driving cars and makes some predictions about what this new breed of vehicle will mean for the auto industry and its dealers in the years ahead.
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UNICAP rules and exemptions
December 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 279
Abstract: A set of tax rules known as the uniform capitalization (UNICAP) rules require certain business costs that are normally expensed as they’re incurred to instead be capitalized as part of the cost of inventory held for resale or noninventory items produced by a taxpayer for use in its trade or business. The rules are far from new, but a recent Tax Court decision is a reminder that they can be a trap for the unwary. Such was the case, this article explains, for a homebuilder who failed to capitalize a whole host of generally indirect costs that the IRS and the Court found to be related to completing the homes.
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2014 HSA amounts
August 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 279
Abstract: Health Savings Accounts (HSAs) were created as a tax-favored framework to provide health care benefits mainly for small business owners, the self-employed, and employees of small to medium-size companies who do not have access to health insurance. This article discusses the tax benefits of HSAs, which are quite substantial.