884
Showing all 11 results
-
Estate planning for business owners – Act soon to take advantage of favorable federal tax rules
September / October 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Year end is always a good time for business owners to reevaluate their estate plans. But the exercise is particularly important this year, because Congress is considering proposals that would make the federal estate and gift tax rules less taxpayer friendly. This article highlights how proposed changes may prompt business owners to revise their current estate plans. A sidebar summarizes the Tax Court’s ruling on the value of Michael Jackson’s estate. Estate of Michael J. Jackson v. Commissioner, TC Memo 2021-48.
-
Estate planning for business owners – Act soon to take advantage of favorable federal tax rules
September / October 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Year end is always a good time for business owners to reevaluate their estate plans. But the exercise is particularly important this year, because Congress is considering proposals that would make the federal estate and gift tax rules less taxpayer friendly. This article highlights how proposed changes may prompt business owners to revise their current estate plans. A sidebar summarizes the Tax Court’s ruling on the value of Michael Jackson’s estate. Estate of Michael J. Jackson v. Commissioner, TC Memo 2021-48.
-
The Tax Cuts and Jobs Act – How will it affect your tax bill?
March / April 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: At the end of 2017, the most sweeping tax reform legislation in decades was signed into law. This article examines how the Tax Cuts and Jobs Act (TCJA) affects individual and business taxes. A sidebar takes a brief look at the estate-planning-related provisions of the TCJA.
-
How to claim research payroll tax credits
November / December 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: If a business dedicates resources to creating or improving products, processes or software, it may be eligible for substantial federal tax credits for “increasing research activities.” There’s just one catch: To enjoy the benefits, the company must have sufficient federal tax liability against which to offset the credit. Historically, that meant income tax liability, but qualifying small businesses may now elect to apply some or all of their research credit against up to $250,000 in payroll taxes. This article details how to claim a research payroll tax credit. A sidebar explains how a business can claim the credit on their 2016 return.
-
Turn over a new leaf – 6 financial planning steps for the new year
Year End 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Many Americans use the change in calendar as motivation to tackle poor financial habits. For instance, at the end of last year, 36% of Americans considered making financial resolutions, according to the 2017 New Year Financial Resolutions Study by Fidelity Investments. This article offers some steps to take to save more, pay down debt and spend less. The article notes that making and sticking to financial resolutions can have a tangible positive impact. A sidebar discusses the question of whether saving or paying down debt is the best strategy.
-
Compensation packages: Finding the right fit
Winter 2017
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Many manufacturers are struggling with attracting and retaining skilled workers and complying with government regulations, such as the Department of Labor’s overtime regulations and the shared-responsibility provisions of the Affordable Care Act. This article reveals surprising statistics about health insurance coverage by small businesses. It also provides compelling reasons to buck the trend to not offer health coverage and offers creative alternatives for controlling labor costs. A sidebar highlights the benefits of hiring veterans, including a temporary tax break.
-
Can a broken trust be fixed?
July / August 2015
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: An irrevocable trust has long been a key component of many estate plans. But what if it no longer serves its original purpose? Is it too late to change it? Depending on applicable state law, the trust’s owner may have several options for fixing a “broken” trust. This article explains how a trust can become broken and possible solutions to fixing it. But a sidebar warns of the federal tax consequences that may be associated with making changes to a trust.
-
If you buy, you could qualify – Depreciation breaks offer tax savings for contractors
September / October 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Contractors can celebrate the arrival of 2014 with new equipment or software — and favorable tax treatment. The American Taxpayer Relief Act temporarily extended the currently more beneficial versions of 50% bonus depreciation and Section 179 expensing. This means business owners can write off 50% of the entire price tag for qualified new equipment that’s operational by Jan. 1; and Sec. 179 expensing allows deductions for 100% of the costs (up to $500,000) associated with buying a wide variety of new and used equipment. This article explains the details, while a sidebar discusses how to put idle equipment to profitable use.
-
The BDIT: Have your cake and eat it too
July / August 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Many people are reluctant to consider advanced estate planning strategies because they’re not ready to give up control over their property. A beneficiary defective inheritor’s trust (BDIT) is a relatively new tool that, when structured properly, allows one to take advantage of sophisticated tax planning and asset protection techniques without losing control or enjoyment of the trust assets. This article explains how it works, with a sidebar offering a specific example.
-
Aiming for the target — Are target date funds right for your plan?
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Target funds are mutual funds in which funds are invested based on a particular target date — usually the participant’s anticipated retirement year. While target funds aren’t a new option, there’s uncertainty from many retirement professionals about them. This article summarizes target date fund basics, including the risk tolerance of participants and what plan sponsors need to consider when offering these funds.
-
Paging Dr. Right — How HCOs can best target their physician hires
Winter 2010
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Before a health care organization (HCO) begins employing physicians and physician extenders, questions need to be answered. What does the HCO want from the physician? What does the physician want from the organization? This article looks at two scenarios: hiring to fill an HCO’s community need vs. hiring to suit an individual physician’s desire to join the HCO in question.