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SMLLCs: The good, the bad and the ugly
March / April 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 976
Abstract: Real estate investors are increasingly forming single-member limited liability companies (SMLLCs) to hold properties — or interests in partnerships that hold properties — and protect themselves from certain liabilities. Part of the attraction lies in the fact that SMLLCs can be classified by the IRS as “disregarded entities,” meaning they’re ignored for income tax purposes. But investors should bear in mind that these entities can produce undesirable tax consequences if they hold partnership interests. This article examines the federal tax implications, while a sidebar looks at other taxes that may be involved.
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Home economics: A QPRT can help you save taxes
Year End 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 976
Abstract: From a gift and estate tax perspective, costs are lower when an asset is transferred to beneficiaries sooner rather than later. But this creates a problem for those who want to continue living in their home indefinitely. An effective solution is a qualified personal residence trust (QPRT). When a home is transferred to a QPRT, its value for gift tax purposes is heavily discounted and any future appreciation is removed from one’s taxable estate. Plus, the transferor retains the right to stay in the home for many years. This article looks at the pros and cons of a QPRT, while a sidebar shows why it’s important to get the terms in writing.
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What should be included in your employee manual?
Fall 2008
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 976
Abstract: Whether you have a small medical practice or a large group, human resources (HR) policy manuals are an absolute necessity. Having these manuals in place will prevent wasted hours spent resolving HR issues rather than conducting productive business processes. HR policy manuals communicate an understanding between employees and their employers on topics such as their rights, obligations and the business environment. This article explains how to get started.
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Practice mergers — No detail is too small to consider
Spring 2008
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 976
Abstract: Many nonmedical businesses use mergers as a means to grow and meet strategic needs. The medical community, however, tends to shrink from mergers for a variety of reasons. This article points out that there are some valid reasons to merge medical practices, though doing so should be approached with great caution and an eye for details.