TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Anthony S. Bakale, CPA, MT
Cohen & Company, Ltd., Certified Public Accountants
Baker Tilly International
Cleveland, OH
Accounting
Methods & Periods
Taxation
of advance payments
Employee
Benefits & Pensions
Net
unrealized appreciation
Estates,
Trusts & Gifts
When to
use a zeroed out GRAT
Foreign
Income & Taxpayers
Check-the-box election avoided FPHCI taint
Gross Income
Contingent attorneys feesis help on the way?
Individuals
Planning
for individual NOLs: converting to a Roth IRA
Taxpayer-friendly guidance on the 60-day IRA rollover waiver
Partners &
Partnerships
Negligence penalties for nondeductible, unreimbursed partnership
expenses on individual returns
Properly
structured retirement payout avoids SE tax
Relief
from partnership late-filing penalties
Procedure &
Administration
Using
payroll taxes for working capital: path to financial ruin
If you would like additional
information about these items, contact Mr. Bakale at
TBakale@cohencpa.com.
Unless otherwise indicated,
contributors are members of or associated with Baker Tilly
International.
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