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Claiming the home office deduction
February 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: Many people have found themselves working from home during the COVID-19 pandemic and wondering, “Can I claim the home office deduction for 2020?” The short answer is: Only if you’re self-employed. This article delves deeper into the other rules involved.
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Divided Supreme Court distinguishes between plan types
Year End 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: In the recent class action case of Thole v. U.S. Bank N.A., participants sued their employer on grounds of steep investment losses caused by mismanagement of the company’s defined benefit (DB) pension fund. The U.S. Supreme Court ruled against the plaintiffs, however, finding they lacked standing (authority) under ERISA to sue. This article looks at the court’s reasoning. Citation: Thole v. U.S. Bank N.A., 140 S. Ct. 1615 (2020).
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Revised AICPA ethics rules may affect your CPA experts
January / February 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: Last year the AICPA overhauled the “Code of Professional Conduct,” reorganizing the rules and introducing new conceptual frameworks for CPAs in public practice and in business. This brief article provides an overview of some of the revisions to the code, pointing out that the new conceptual frameworks adopt a “threats and safeguards” approach.
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DOL clarifies brokerage window disclosure requirements
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: The Department of Labor (DOL) last year provided guidance on ERISA service provider fee disclosure regulations. The guidance clarified disclosure requirements when brokerage windows are available in a plan. A brokerage window is a self-directed type of qualified retirement plan as opposed to the more common platform of funds from which a participant can choose. This article reviews the guidance on brokerage windows.
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3 tax tips for the self-employed
Winter 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: With the job market in many areas as uncertain as the economy itself, more and more people are turning to self-employment. This article offers self-employed individuals three tips regarding self-employment tax, deductible business expenses, and specifically the home office deduction.
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Cash flow is your company’s lifeblood — monitor it closely
Winter 2013
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: While growth and profitability are good measures of a business’s success, cash flow may better reflect its overall health. Many of the businesses that failed during the recent economic downturn can blame cash-flow problems such as low collection rates or the inability to secure lines of credit. This article discusses two tools that can help businesses analyze their cash flow: a detailed budget and a cash flow statement.
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Ask the Advisor – Q. What is a reverse merger and when is it appropriate?
June / July 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: Reverse mergers allow privately owned companies to merge with an existing (but typically dormant) public company and issue publicly traded stock on behalf of the merged entity. Since the U.S. economy nosedived in late 2008, reverse mergers have declined in popularity, but they began climbing again in the fourth quarter of 2009. Companies that want to go public but are put off by the cost of an IPO, or have been shut out of the tight credit market but require new capital, might consider a reverse merger. There are three basic steps to pursuing one.