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    Tax Planning for Elderly Clients

    Article With the rapid increase in the number of elderly clients, tax practitioners will need to become familiar with the special issues that affect tax compliance and planning for the elderly
    Published on August 01, 2008

    Tax Planning Opportunities With BAPTs

    Article A new tax planning idea that the authors of this item call a Business Asset Protection Trust (BAPT) creates a variety of income tax planning opportunities touching on international transfer pricing, S corporation...
    Published on August 01, 2014

    Tax Planning for Private Foundations

    Article Private nonoperating foundations should employ tax planning techniques to lower the entity's excise tax rate from 2% to 1%. The potential tax savings that would result from proper tax planning would be better used to...
    Published on December 01, 2014

    Edges of Acceptable Tax Planning

    Article The 11th Circuit affirmed the application of section 1031(f)(4) to a like-kind exchange that was structured by a corporation to avoid the purposes of the related party rule of section 1031(f). Ocmulgee Fields, Inc. v. CIR, No. 967-07 (11th Cir. 8/13/2010), aff'g, 132 T.C. No. 6 (2009). After an earlier similar ruling
    Published on September 09, 2010

    Tax Planning with Single-Employer Qualified Plans

    Article This article discusses the rules of Sec. 404 regarding the ability to deduct contributions to single-employer qualified retirement plans. It explains required contributions, and respective limitations, for tax deductible contributions to qualified retirement plans and outlines the requirements related to the timing of plan contributions
    Published on June 01, 2008

    Tax Planning Opportunities for Funding an IRA

    Article This article explores various funding choices for IRAs and provides an approach or model by which the tax adviser can optimize the funding choice, given the taxpayer’s tax-related goals
    Published on February 01, 2012

    Tax Planning for Troubled Debt

    Article Today’s volatile real estate environment presents interesting opportunities for investors and developers to alter the terms of their debts in ways that may pay off if they can retain control of their projects.
    Published on August 01, 2009

    Tax Planning for the Use of TIPS at Retirement

    Article For some retirees, Treasury inflation-protected securities may be a valuable source of retirement income.
    Published on November 01, 2007

    Nexus Update

    Article With the expansion of Internet use in businesses, it is now extremely uncommon for a state to incur an income tax liability in only one state. With the increase of service industries, state boundaries are blurring in the pursuit of business opportunities. With state budgets in precarious positions, legislators are...
    Published on July 29, 2010

    Lifetime Tax Planning for LLC Owners

    Article Several steps can be taken before a LLC member’s death to reduce estate and income taxes and to plan for an orderly succession
    Published on June 01, 2012

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