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Showing all 15 results
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The current state of estate planning
September 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Because of the current estate tax exemption amount ($11.7 million in 2021), many estates no longer need to be concerned with federal estate tax. As a result, more energy can be devoted to other aspects of estate planning. This article looks at important issues to still consider.
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Are business loans between family members a good idea?
November / December 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: In this challenging environment, business owners may be eyeing family members as a source of capital. But if family loans aren’t structured properly, owners could invite IRS scrutiny and harm the company’s ability to access capital in the future. This article weighs the pros and cons of family loans.
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Are you covered? Potential insurance relief for COVID-19 losses
August / September 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: The COVID-19 crisis and its economic fallout have many organizations hunting desperately for financial relief. It’s worth reviewing a nonprofit’s insurance policy portfolio to determine if it qualifies for coverage for some of its COVID-19-related losses and exposures. This article discusses business interruption, general liability and workers’ compensation insurance coverage.
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Sales tax after Wayfair – What manufacturers need to know
Fall 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: The U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair affects many businesses, including manufacturers, that buy or sell products across state lines. This article answers some common questions the decision has raised about the types of businesses and purchases that are affected, the need to register as a sales tax vendor, and potential exposure to income and franchise taxes in the states where you must register. South Dakota v. Wayfair, No. 17-494, June 21, 2018
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Take note of the distinctive features of Roth IRAs
August 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: For some people, Roth IRAs can offer income and estate tax benefits that are preferable to those offered by traditional IRAs. However, it’s important to make the right choice. This article discusses the distinctive features of Roth IRAs. A sidebar notifies readers of an important rule change regarding Roth IRAs under the Tax Cuts and Jobs Act.
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Growth — not age — motivates employer to take adverse action
September / October 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Job positions and corresponding duties can change over time. But if employers don’t communicate such changes with employees, they could end up in court. That’s what happened in Nash v. Optomec, Inc. This article discusses how the Eighth Circuit ruled in this age discrimination case. Nash v. Optomec, Inc., No. 16-2186, March 1, 2017 (8th Cir.)
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8 tips for writing, or revising, a whistleblower policy
Summer 2017
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Whistleblower policies encourage staff, volunteers and others to discreetly provide credible information on illegal practices or violations of organizational policies. They protect individuals who risk their careers or take other kinds of risks to report illegal or unethical practices. This article offers eight suggestions for writing or refining a nonprofit’s whistleblower policy.
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Does USERRA protect employees from compelled arbitration?
May / June 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Under the Uniformed Services Employment and Reemployment Rights Act, members of the military are protected from losing their civilian jobs and employment benefits when they return from active duty. However, as a recent Ninth Circuit ruling made clear, there are limits to those protections. Specifically, there is no prohibition on mandatory arbitration. Ziober v. BLB Resources, Inc., No. 14-56374, October 14, 2016 (9th Cir.) CompuCredit Corp. v. Greenwood, No. 10-948, January 10, 2012 (U.S.)
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Are you at risk for AMT liability?
September / October 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: The AMT rate is 28%, compared to the top regular income tax rate of 39.6%. But the AMT rate typically applies to a higher taxable income base. So before taking action to time income and expenses, one should determine whether he or she already is likely to be subject to the AMT — or whether the actions being considered might trigger it. This article offers suggestions for minimizing AMT liability.
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The importance of site visits in business valuation
July / August 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: A site visit is a key weapon in a valuator’s arsenal and can help provide a clear picture of a company’s business operations. This article lists some of the risk factors a valuator might watch for, including fixed asset condition, physical controls, staff morale and skill level, and hidden liabilities. Using interviews to discuss concerns and clarify gray areas, valuators can gain a broader perspective of a company’s strengths, weaknesses, opportunities and threats.
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Identifying charities eligible to receive tax deductible contributions
September 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Those who are counting on a federal income tax deduction for donating to a charity should confirm that the charity has been approved by the IRS as a tax-exempt organization eligible to receive deductible contributions. This article offers step-by-step instructions for doing so via the IRS’s “Exempt Organizations Select Check” tool.
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Provide for family members with special needs using an SNT
Year End 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: A special (or “supplemental”) needs trust (SNT) allows one to enhance a family member’s quality of life without jeopardizing his or her eligibility for government benefits, such as Medicaid or Supplemental Security Income. This article takes a closer look at questions to consider when using an SNT: Will government benefits be preserved and supplemental expenses covered? And should an SNT include spendthrift language?
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Selling a home to your child at a bargain price
June 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: As part of an estate and gift planning strategy, a taxpayer may consider transferring ownership of a family home to an adult child. Note, however, that the tax implications of such transfers can be significant. As this article illustrates, it can produce great tax results for the parent, but it may produce less-than-great income tax results for the child if the home has appreciated significantly.
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5 simple steps to a better budget
Fall 2012
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Preparing a nonprofit’s annual budget is probably one of the least appealing parts of an administrator’s job. This article offers five simple steps that can help make the process a little less painful and urges nonprofit leaders to seek professional financial assistance if they think they might need it.
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Consider taxes before you hire household help
July / August 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: When you hire someone to work in your home, you become an employer. Thus, you have specific tax obligations, such as withholding and paying Social Security and Medicare (FICA) taxes and possibly federal and state unemployment insurance. So before you say, “You’re hired,” make sure you understand your tax obligations — and the penalties for not meeting them. This includes knowing who qualifies as an employee, what taxes are owed, and how to pay them.