April 2014

Deduct Your Investment Expenses

Posted on April 30, 2014

The Internet has taken investing to a whole different level: inexpensive online trading and real-time stock market data have made…

IRS Creates Safe Harbors To Faciliate Rollovers To Employers Plans

Posted on April 30, 2014

The IRS has provided two safe harbor methods designed to reduce the burden of due diligence on qualified plan administrators who…

How Do I Write Off Baseball Season Tickets For My Business?

Posted on April 30, 2014

Code Sec. 162 permits a business to deduct its ordinary and necessary expenses for carrying on the business. However, Code Sec. 274…

What Are AFRs For Tax Purposes?

Posted on April 30, 2014

The applicable federal rates (AFRs) are used for a number of federal tax provisions. For example, Code Sec. 1274 uses AFRs to…

IRS Will Treat Virtual Currency As Property For Tax Purposes

Posted on April 30, 2014

As virtual currencies such as Bitcoin rise in prominence and use, the IRS has for the first time described how virtual currency…

Application Of Net Investment Income Tax To Trusts Creates Unique Issues

Posted on April 30, 2014

A new tax applies to certain taxpayers, beginning in 2013—the 3.8 percent Net Investment Income (NII) Tax. This is a surtax that…

After Tax Season Check-Up

Posted on April 30, 2014

With the April 15th filing season deadline now behind us, it’s not too early to turn your attention to next year’s deadline for…

Board Review of Form 990

Posted on April 23, 2014

Form 990 is much more than just numbers.  Form 990, unlike the tax return of other entities, has no tax calculation.  The 990 is an…

Buy/Sell Agreements

Posted on April 14, 2014

Every business should give serious consideration to how the company would deal with the death, disability, or departure of one of…

More Changes Made To Affordable Care Act Deadlines

Posted on April 14, 2014

On February 10, 2014, the Treasury Department issued rules that will allow mid-sized businesses to delay for one year the…

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