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News & Events
Current Tax Developments
Most Recent Tax Developments
Key developments during the third quarter of 2009
Individual tax
Tax changes affecting individuals and families in the American Recovery and Reinvestment Act of 2009
Expanded nonbusiness energy property credit in the American Recovery and Reinvestment Act of 2009
Expanded child tax credit in the American Recovery and Reinvestment Act of 2009
Tax break for new car buyers in the American Recovery and Reinvestment Act of 2009
Tax changes affecting individuals in the Worker, Homeownership, and Business Assistance Act of 2009
Expanded tax credit for college in the American Recovery and Reinvestment Act of 2009
AMT relief in the American Recovery and Reinvestment Act of 2009
Business tax
Making Work Pay tax credit in the American Recovery and Reinvestment Act of 2009
How businesses are affected by tax changes in the American Recovery and Reinvestment Act of 2009
Tax changes affecting businesses in the Worker, Homeownership and Business Assistance Act of 2009
Business tax changes in the American Recovery and Reinvestment Act of 2009
Energy tax incentives in the American Recovery and Reinvestment Act of 2009
Expanded work opportunity credit in the American Recovery and Reinvestment Act of 2009
Business Tax
Is your worker an independent contractor or employee?
Can you deduct your club dues?
Corporate expenses covered by officers or shareholders
Favorable depreciation rule for qualified leasehold improvements
Employer-provided group-term life insurance
Employer-provided education assistance exclusion
Child care assistance credit available to employers
Depreciation rules for automobiles
Tax treatment of buying a hybrid automobile
Code Section 179 expense election
Choice of Entity
Converting from C corporation to S corporation
S corporation built-in gains tax
S corporation as choice of entity
C corporation as choice of entity
Estate Planning
Keeping life insurance out of your estate
Estate tax-maximizing benefit of exemption
Individual Taxation
Charitable Donations
Donating a used car to charity
Charitable donations of appreciated stock
When individuals require appraisals for their charitable contributions
Education Deductions and Planning
American Opportunity tax credit for qualified tuition and related higher education expenses
Lifetime Learning credit for qualified tuition and related higher education expenses
For Homeowners
Home mortgage interest deductions
Tax aspects of refinancing a home mortgage
Deductibility of points-refinancing of personal residence
Deductibility of points-purchase of personal residence
Exclusion of gain on sale or exchange of principal residence
Reduced exclusion of gain on sale or exchange of principal residence
Medical expenses
Costs of long-term care and insurance qualify as medical expense
Dependents, Exemptions, and Related Tax Issues
Qualifying for the dependency exemption
Investments and assets
Deduction for losses in Ponzi schemes
Like-kind exchanges, general rules
Losses on depreciated or worthless stock
Inherited property - basis rules
Job-Related Tax Matters
Tax aspects of self-employment
Estimated Taxes
Other Tax Matters
Retirement Plans
Simplified employee pensions (SEPS)
SIMPLE retirement plans and simple 401k plans
Distributions from Traditional IRAs
Lifetime required minimum distributions from traditional IRAs for older clients
Temporary suspension of required minimum distributions for 2009
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