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- 1031 Exchanges May Benefit Investors Facing Foreclosure
- Country Club Gifts
- Running the Numbers
- Opinion Letters on Compensation Paid by Charities
- New York Targets Internet Retailers
- Business Survival in Tough Times
- Depreciation Recapture Applies When GO Zone Property is Exchanged for Non-GO Zone Property
- IRS Issues Fact Sheet on Section 1031 Exchanges
- Alternative Lending Options For Entrepreneurs
- Tax Treatment of Interest Incurred to Purchase S Corporation Stock
- Alternative Valuation Discount
- Real estate markets: Not necessarily created equal
- Tax Pandering or Tax Incentive?
- Simple Strategic Planning
- Commonalities Between Litigation Economics and Public Policy Studies
- Section 1031 Exchanges - Shots Fired Across the Bow
- Beware Unknowledgeable Bank Personnel
- Employee Compensation in Tight Times
- Forecasting Capital Gains Rates
- Secure Shredding??? My Stuff's for sale on eBay! Help!
- Section 6166 Security
- Creditor Protection Issues
- Should an eDiscovery Checkup Be in Your Future? Timely Tips to Protect Your Electronic Data Infrastructure
- Consider SIMPLE Strategic Planning
- Prevention and Deterrence Measures for Occupational Fraud
- Wesley Snipes vs. The Justice Department
- Estates and Trusts: 2 Percent Floor
- Use Tax Corporate and State Revenue Dept. Insights & Trends
- The Fraud Diamond
- Trust Beneficiary of Qualified Plan Benefit
- Taxpayer Identification Number: Revocable Living Trust
- Can you stretch a 401(k)?
- Successor Liability - Collision of Tort and Corporate Law
- Exit Planning: Who Needs It, Who Wants It and Why
- Downturn in the Real Estate Market Leads to More Asset Protection Planning
- Kiddie Tax Revisited
- Sales and Use Tax Nexus
- Exit Planning: An Overview
- This Way To The Egress: Exit Planning for Business Owners
- As the Year Winds Down, Clients Finally Look to “Plan”
- Occupational Fraud
- Year-End Charitable Donations
- Like Kind Exchanges Involving Vacation Homes
- Stock or Asset Purchase?
- Opportunities for Accountants in Estate Planning
- Gaining Confidence with Tax on Your Purchases
- Retain Valuable Employees with "Handcuffs"
- Tax Consequences of Cheating
- 3 C's of Investigative Managment
- Developing the Investigative Plan
- New Regulations Governing Employer Identification Numbers for Disregarded Entities
- Roth 401(k) is Retirement Tool for Business Owners
- Simplifying Your Sales and Use Tax Decisions Through Outsourcing
- New Regulations Governing S Corp Open Account Indebtedness
- Life Insurance: It Can Create a Windfall
- What Can O.J. Teach Us About Asset Protection?
- The 2 P's of Disaster Planning- Part 2: Preparing for Business Continuation and Business Interruption Claims
- Achieving Tax Savings by Forming an "IS-DISC"
- The Tax Consequences of Playing Baseball
- The 2 P's of Disaster Planning: When You Can't Prevent, You Must Prepare
- News Feeds
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- Drafting Estate Planning Documents in a Changing Environment
- IRS Form 1099 Reporting: What You Need to Know
- Partnerships, LLCs and LLPs and S Corporations in Arizona
- Taxation of Estates and Trusts
- The 8 Greatest Estate Planning Techniques
- Trust Administration
- Using IRAs and 401(k)s to Invest in Real Estate and Nontraditional Assets
- Articles
- Four Questions Online Sellers Need to Ask About E-Commerce Sales Tax
- Is Form 1065 Necessary for Partnerships Between Spouses?
- Opportunities and Obstacles: §1031 Like-Kind Exchanges Involving Tenant-in-Common Properties
- Is Your Organization Ready for the New Form 990?
- U.S. Supreme Court Rejects the Concept of "Scheme Liability"
- ESOP Update: Section 409(p): Letter Ruling
- IRS Lays Mine Field for Some Stock Transactions
- Exchanging Property You Didn’t Know You Had: Transferable Development Rights
- Collaborative Arrangements - New Presentations and Disclosure Requirements
- Senate Passes Bill Including Energy And Conservation Tax Benefits
- A Business Owner’s Guide to Asset Protection from Creditors
- IRS Issues Interim Reporting and Withholding Guidance under Section 409A
- The Economic Stimulus Act Leaves Some Things to Consider
- Tax Court Respects Steps in Deferral Transaction
- Some Planning Considerations Regarding Qualified Plans and IRAs
- Supreme Court Ruling Allows Individuals to Recover Individual 401(k) Account Losses
- Disregarded Entities To Pay Their Own Employment And Certain Excise Taxes Under Final Regulations
- Opportunity During Recession?
- Attorney-Client and Tax Advisors = Privileges
- How to do a 1031 Exchange on a Vacation Home Held for Investment
- IRS Issues Model 403(b) Plan Language
- Federal Income Tax Issues of Abusive Trust Tax Shelters
- A Step by Step Guide to Selling Your Business
- IRA’s, Qualified Retirement Plans (“QRPs”), and Medicaid Planning:
- Proposed Regulations Released on Automatic Enrollment
- Charitable Remainder Unitrust: Charitable Gift or Smart Retirement Planning?
- SOX 404 Deadline Looms
- The Rebirth of a Business
- End of the Year Tax Legislation for 2007
- A Plethora Of Changes In Federal And State Tax Laws
- Federal Gift Tax Issues of Abusive Trust Tax Shelters
- Estate Planning - Reasons For Review
- Negotiate a Business Loan on Your Terms
- As a General Rule, Keep It Simple: Ten Tips For Tax Provision Preparation
- Net Value Regulations Illustrate Need for Careful Planning When Forming Partnerships and LLCs
- New Tax Shelter Reporting Requirements and Penalties Enacted by Congress
- Recent Rulings Address Limits of Sarbanes-Oxley Act Protections for Whistleblowers
- The Importance of a Fiduciary in Estate Planning
- Why not convert?
- Treasury Department and IRS Issue Proposed Regulations Relating to the Deduction and Capitalization of Expenditures Relating to Tangible Property
- Federal Estate Tax Issues of Abusive Trust Tax Shelters
- Seventh Circuit Affirms Denial of Estate's Charitable Deduction
- SpringCM’s Order to Pay Solution Drives Increased Productivity
- Health Savings Accounts (HSA) are Catching On
- On-Demand Document Management: Five Tests to See if it’s Right for You
- REITs Are Not Takeover Proof – The Public Storage/Shurgard Case Study
- Alphabet Soup: Tax Guidelines In Choice Of Entity Decisions
- The LLC Ode: Creative Planning with LLCs
- The CPA vs. The Cost Segregation Study
- Arguments and Claims Used by Promoters of Abusive Tax Shelters
- Get More Out of Your Itellectual Property (Without Losing It)
- Converting S Corporations to LLCs
- Mortgage Forgiveness Debt Relief Act of 2007
- How the Family Estate Trust is Promoted
- Recent Rulings Increase Clarity On SOX Whistleblower Law
- Financial Executives Expect Increased Reporting Pressures & Costs Owing To New Accounting And Tax Rules In 2006
- Fifth Circuit Court Decision on Intermediate Sanctions Issued in Favor of Taxpayer
- Truly Self Directed Retirement Plans
- Financial Institutions May Be At Risk If Participating In Patented Tax Reduction Techniques
- Understanding Tax-Free Real Estate Exchanges
- Tax Issues Arising Out of Stock Options Back-Dating Investigations
- Like Kind Exchanges: Capital Gains versus Ordinary Income
- Transfers to FLP Included in Decedent’s Gross Estate for Estate Tax Purposes
- IRS Issues Private Letter Rulings on REIT Income Tests and Limitation on Compensation Deductions
- Roth 401(K) Offers Another Retirement Savings Vehicle
- Tax Control Issues
- Hot Issues in 1031 Exchanges
- The Third Wave--The Tsunami Effect of Sarbanes-Oxley
- Expense Account Fraud Can Cost More Than You Think
- Year End Tax Planning Tips
- Individual And Family Wealth Planning
- IRS Issues Private Letter Rulings on REIT Income Tests and Limitation on Compensation Deductions
- Recognizing retirement reality
- Accounting for uncertain tax positions
- FAS 123(R) and SAB 107 Disclosure Checklist
- The Tax Relief and Health Care Act of 2006
- Understanding Tax-Free Real Estate Exchanges
- ALP: I keep hearing about Sarbanes-Oxley in relation to software and don't understand the connection. Isn't Sarbanes-Oxley related to financial disclosure and fiscal reporting?
- Exchanges Involving Real Estate Options or Contracts
- Recent Private Letter Ruling Addresses Deductibility of Settlement and Litigation Costs Resulting from Corporate Acquisition
- Protecting Communications in Today's Tax and Financial Enforcement Environment
- SEC Amends Best-Price Rule to Exempt Compensatory Arrangements
- The Family Estate Trust in Perspective
- All Good Things Must Come to an End – Section 409A Tax Reporting and Withholding Requirements Are Now Effective
- IRS Extends Section 409A Compliance Deadline to December 31,2008
- Insider Trading Compliance
- United States District Court’s Decision Could Pave the Way to Thwart a Taxing Authority’s Request to Produce FIN 48 Workpapers
- Section 199: Real Estate Developers, Stake Your Claim
- Is It Time to Review Your Estate Plan?
- Updating Your Buy-Sell Agreement
- Legal Alert: IRS Publishes PPA Distribution Guidance
- IRA's Qualified Retirement Plans and Medicaid Planning
- Chinese Tax Legislation to Unify Domestic and Foreign Corporate Tax
- Abusive Domestic Trust Tax Shelter Arrangements
- Business Outlook for Fall 2007: Look Out for Revenue Offsets
- Stock-based Compensation - Nonpublic Company Adoption of Statement 123R
- Scope of Abusive Trust Tax Shelter Schemes
- IRS Announces Good Governance Practices for Exempt Organizations
- A Step by Step Guide to Selling Your Business
- IRS Continues Focus on the Governance Practices of Charities and Requests Comments on Donor-Advised Funds and Supporting Organizations
- FIN 48 Effective Date Not Deferred
- Your Legacy is About Much More Than Money
- IRS Revives Long-Dormant Cafeteria Plan Rules With New Proposed Regulations
- Relief from Joint and Several Liability on Joint Returns
- IRS Issues Additional (But Limited) Transition Relief Under 409A
- Private Inurement Trumps Tax Exemption
- Just Cause Considerations
- CA Supreme Court Issues Three Key Decisions
- Did You Know? State Minimum Wage Changes Coming Jan. 1, 2008
- New GAAP Accounting Rules for Income Taxes
- Protecting Communications in Today's Tax and Financial Enforcement Environment
- Like Kind Exchange Planning is Actually Capital Gain Tax Planning
- Proposed Treasury Regulations Would Limit Shareholders' Use of Open Account Debts to Absorb S Corporation Losses
- Highlights From the New Franchise Rule
- IRS Issues Proposed Regulations on Administrative Expense Deductions for Estates and Trusts
- Code §409A and Hidden Deferred Compensation
- IRS Audits
- SEC Proposes Simplified Reporting Requirements for Smaller Companies
- States Cracking Down on Employer Misclassification of Independent Contractors
- IRS Reopens the Door on Tax Credits for 80-20 Projects
- Fraud Management: Programs to Fit Any Budget
- SEC Adopts Interpretive Guidance Regarding Management's
- IRS Addresses Two Issues in Proposed Regulations Regarding Employers' Contributions to HSAs
- IRS Releases Dramatically Redesigned Form 990 for Public Comment
- Tenancies in Common and Limited Partnerships: Is There a Difference?
- The Dual Approach: FASB Proposal on Quantifying the Effects of Misstatements
- Third Circuit Affirms: Receipt of Money from Supplier is Income, Not a Loan
- Public Charity Reclassification Requests by Supporting Organizations under the Pension Protection Act
- SEC Approves Interpretive Guidance Regarding Management's Evaluation of Internal Controls - Part 2
- SEC Approves Interpretive Guidance Regarding Management's Ecaluation of Internal Controls - Part 1
- Partnership Profits and Carried Interests: Will They Survive Congressional Scrutiny?
- Electronic Information Systems: The Evolution of Records Retention Policies
- IRS Issues Interim Guidance on Use of “Negative Additional Section 263A Costs”
- IRS Issues Final Section 409A Regulations
- Tax and Employment Records: What Must be Kept?
- Value of a Will or Estate Plan
- Ten Estate Planning Techniques to Consider
- Failure By Tax Division to Follow Mailing Rules Proves Fatal to Collection of Tax
- Elder Law: Not Just for the Elderly
- Factors to Review Before Choosing A Qualifed Witness
- Records Retention and Destruction - Some Lessons Learned
- A 1031 Alternative: Defer Capital Gains Without Rolling into Another Property
- When Do You Make Your IRA Contribution?
- Big Tax Savings Now More Than Ever For Investors in Real Estate
- Why Every Person Needs an Estate Plan
- PCAOB Standing Advisory Group Discusses Auditor Communications and Audit Commitees
- SAFE Circular 75 - The Key Provisions of Circular 75 and What They May Mean for Investors
- Federal Estate Tax Law Changes Take Effect In 2006
- SEC Sets Framework for Imposing Financial Penalties on Corporations
- IRS Narrows Definition of "Reportable Transactions" Subject to Mandatory Disclosure and List-Maintenance Rules
- How Long Should You Keep Your Records
- Accounting For Uncertain Tax Positions
- Dispelling Financial Statement Myths
- Revisions May Mean More Goes to Your Heirs, Less to Uncle Sam
- Accounting for pensions and other postretirement benefits
- Lessen The Load of Rising Inflation
- IRS Delays Deferred Compensation Reporting for 2005
- Mending Your SOX
- IRS Announces Sweeping Settlement Initiative for Abusive Transactions
- FASB provides relief on grant date requirements for stock options
- Reporting Deadline Changes; Extends SOX 404 Compliance Timeframe for Non-Accelerated Filers
- Hurricane Katrina Tax Legislation
- Family Limited Partnership Update: Strangi Decision Affirmed By Fifth Circuit
- Financing A Reverse Exchange
- New Regulations On Disposal Of Consumer Report Information
- Special Protective Measures Required: For retirement plans, real estate and accounts receivable...
- Proposed Rules Could Affect Tax Treatment of Compensatory Partnership Interests
- Related Party Exchanges
- Tax Effect of Charging Orders Against Owners of LPs, LLCs, and LLPs
- Choosing A Qualified Intermediary
- Better Decision Making Made Possible
- Server Vaults Ride Wave of Heightened Security Demands
- Revenue Procedure 2005-14: Combine IRC §121 and IRC §1031 to Save Taxes
- Implementing Sarbanes-Oxley: Learning From Past Mistakes
- Eleventh Circuit Ruling on the Federal Communications Excise Tax May Mean Refund Opportunities for Businesses
- Tax Advisor's Privilege Under IRC § 7525
- Offshore Trust/Offshore LLC Combination
- IRA Exemptions: Has The U.S. Supreme Court Settled The Matter?
- Recent Cases on Section 2036 for Family Limited Partnerships and Limited Liability Companies
- Forms
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- 1040 SCH-SE
- 1040-A
- 1040-C
- 1040-ES
- 1040-EZ
- 1040-NR
- 1040NR-EZ
- 1041-ES
- 1042-S
- 1120-W
- 4868
- 8332
- 8857
- 941
- 945
- Form 1040 Instructions
- SS-4
- W-2
- W-4
- W-5
- W-7
- W-9
- W-9 Instructions
- White Papers
- The 2 P's of Disaster Planning: When You Can't Prevent, You Must Prepare
- Sarbanes-Oxley Overview
- Overview of Asset Protection
- Choosing a Form of Business Entity for Your Business
- Estate Planning Information
- Glossary
- 401(k)
- Acquisition Planning
- Aggregate Tax Approach
- Asset Protection
- Audits
- Benford's Rule
- BIG - Built-In Gains Tax
- Business Valuation
- C-Corporations
- Confidentiality Agreement
- Cost Segregation Study
- Due Diligence
- Entity Tax Approach
- ESA - Education Savings Account
- ESBT - Electing Small Business Trust
- ESOP - Employee Stock Ownership Plan
- Estate Accounting
- Executive Compensation
- Fair Credit Reporting Act
- Federal Generation Skipping Tax
- Fiduciary Duty
- Financial Planning and Budgeting
- Forensic Accounting
- Form 1040
- GLB - The Gramm-Leach-Bliley Act
- IRA - Individual Retirement Account
- IRC Chapter 14
- Irrevocable Trusts
- K-1
- Letter of Intent
- Like-Kind Exchange
- LLCs - Limited Liability Companies
- Marital Deduction Trusts
- Partnerships
- PLLC - Professional Limited Liability Companies
- QSST - Qualified Subchapter S Trust
- Qualified Plans
- Real Time Disclosures
- REITs - Real Estate Investment Trusts
- Related Party Exchanges
- Revocable Trust
- S Corporations
- Section 306 Stock
- Self-Employment Tax
- SEP - Simplified Employee Pension
- SIMPLE - Savings Incentive Match Plan for Employees
- Sole Proprietorship
- SOX - Sarbanes-Oxley Act
- SOX Regulation G
- TIC - Tenant in Common Ownership
- Trust Administration
- W-2
- W-4
- W-9
- Tools
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Partner Websites (External Links)
- Lorman Education Services - Lorman Education Services is a leading provider of continuing education seminars.