2019
Showing 529–544 of 598 results
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Estate tax laws continue to change; so should your plan
February / March 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: The Tax Cuts and Jobs Act doubled the federal gift and estate tax exemption amount from $5 million to $10 million, adjusted annually for inflation. Combined with the unlimited marital deduction and other estate tax provisions, including portability of the exemption, a married couple can easily shelter more than $20 million from federal estate tax. As a result, the need to incorporate estate tax planning strategies into an overall estate plan has been eliminated for everyone other than Hollywood celebrities, professional athletes and Fortune 500 CEOs ― right? Wrong. This article details why an estate plan should address estate tax concerns for both today and the future.
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Basis consistency rules come into play when inheriting property
February / March 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: If a person is in line to inherit property from a parent or other loved one, it’s critical to understand the basis consistency rules. Tax law provides that the income tax basis of property received from a deceased person cannot exceed the property’s fair market value (FMV) as finally determined for estate tax purposes. This article explains the basis consistency rules.
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Time passages – Estate planning through the years
February / March 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Virtually everyone needs an estate plan, but this isn’t a one-size-fits-all proposition. Even though each person’s situation is unique, general guidelines can be drawn depending on one’s current stage of life. This article explains steps to take during one’s lifetime. A sidebar explores estate planning strategies when a business is part of an estate.
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Paying off your mortgage before you retire
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: A Fannie Mae study found that less than 50% of homeowners age 65 to 69 were mortgage-free in 2015, down 10 percentage points from 2000. This brief article notes that homeowners will probably come out ahead by eliminating their mortgages before they stop working — but not always. The article discusses the pros and cons of paying off mortgages before retirement.
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Family matters – Will tax reform affect your 2018 return?
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 734
Abstract: Taxpayers filing their 2018 tax returns on the new Form 1040 should expect to see some big differences — not just in the form itself, but also in their bottom lines. This year’s return will reflect changes made by the Tax Cuts and Jobs Act (TCJA), and for many families the act will live up to its name. But not everyone will enjoy a tax cut — some households may see their tax bills go up. This article discusses some of the ramifications of the TCJA for families.
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Just passing through – How to deduct business losses after the TCJA
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: The pass-through entity structure, which includes sole proprietorships, partnerships, S corporations and certain limited liability companies (LLCs), provides owners with some valuable tax benefits, such as avoidance of double taxation and the potential ability to deduct losses from the business on their individual tax returns. But under the Tax Cuts and Jobs Act (TCJA), there are some new limitations on deducting business losses. This article looks at the changes in the rules and how they might affect owners of pass-throughs.
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Best practices in issuing pay raises
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: Typically, business owners offer raises that recognize employee expertise, accomplishments and loyalty while keeping their pay scales roughly in line with those offered by other firms in their industries and geographic locations. A business might want to reward specific employees who’ve made contributions to the company, but it will also want to maintain a level of equity with other workers’ compensation — while at the same time keeping payroll costs in line. This article explains how businesses can balance these competing goals by taking such steps as standardizing the criteria they use to determine raises and setting up a raise schedule. A sidebar discusses options when an employee is unhappy with a raise.
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COMPLIANCE ALERT
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 140
Abstract: This feature lists a few key tax reporting deadlines for February through April.
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2018 vs. 2019 retirement plan limits
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 114
Abstract: This chart contains updated retirement plan limits for 2019.
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Are you ready for VCP electronic filing?
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: As of April 1, the IRS’s Voluntary Correction Program (VCP) will no longer accept paper forms and paper checks to pay fees. Instead, forms and fees must be submitted electronically via Pay.gov. This article discusses the changes made in the IRS’s Revenue Procedure 2018-52; it’s the most recent change to the Employee Plans Compliance Resolution System.
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IRS OKs student loan debt reduction program linked to 401(k)s
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 787
Abstract: Student loan debt can be a significant deterrent to many employees’ retirement savings efforts. Combining student debt payment support with a 401(k) plan is a tricky business. But one employer managed to navigate ERISA restrictions to combine tuition repayment and 401(k) plan benefits in a way that passed muster with the IRS. This article summarizes a recent private letter ruling in which the IRS gave its approval to an employer whose plan was subsequently rolled out to employees. “Contingent benefit” rule, 26 USC 401(k)(4)(A), 26 CFR 1.401(k)-1(e)(6). PLR 201833012.
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Failing to enroll eligible employees in your plan – What to watch out for and how to fix it
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 866
Abstract: Administrative glitches are practically inevitable at some point when operating a retirement plan, given the myriad ways things can get off track. Case in point: inadvertently failing to add a newly eligible employee to the roster of 401(k) plan participants. While excluding an eligible employee isn’t the worst mistake plan sponsors could make, this article looks at why it’s important to identify the error sooner rather than later and take prompt remedial action.
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4 steps to track the use of loan proceeds
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 384
Abstract: When some small business owners receive a loan, they might find it hard to resist the temptation to spend the proceeds quickly and liberally. But this can result in unnecessary expenditures. This article points out that lenders can instill fiscal discipline in their borrower relationships from the start by taking four important steps, including establishing a monitoring process early and conducting site visits.
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Help your borrowers make leadership transitions
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: Current and ongoing demographic trends mean that a large segment of the population is heading for retirement. This fact may have significant effects on small business loans. As family business owners leave their companies for greener pastures, lenders need to make sure those same owners don’t leave their businesses in the lurch. This article explains that advising borrowers to create viable succession plans for leadership transition can work wonders to ensure their businesses’ long-term stability — and ultimately, the success of loan portfolios.
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Lean and mean: Reminding borrowers to stay efficient
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Lenders can help their borrowers use assets, capital and employees efficiently by offering tips to help companies increase and sustain profitability. To maintain healthy lending portfolios, lenders may want to encourage their borrowers to streamline operations — thus improving both productivity and customer satisfaction. This article explains that lenders can serve as a resource for their borrowers to help them operate with as little waste of materials and time as possible.
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To lend or not to lend – When to say yes — or no — to a high-tech business
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: The demand for innovative, high-tech products is rapidly growing — and lenders can ride on the coattails of this high-growth sector. But, as with any borrowing arrangement, they must fully grasp the nature of applicants’ businesses when deciding whether to approve loans. This article explains how lenders can ensure their loan approvals are well founded by, among other things, conducting extensive research, requiring full documentation and having a monitoring plan in place. A sidebar suggests some important questions to ask when evaluating a loan application from a technology-based company.