Vol. 24 No. 8, August 1993
Index
- The Energy Policy Act of 1992 changes the effect of the AMT on most oil and gas producers.
- Multiple and joint business uses of a home office.
- Sec. 457 deferred compensation plans.
- Employer stock rabbi trusts.
- Inadvertent partnerships.
- Income inclusion for self-insured medical plan benefits paid to S shareholders.
- Retirement plan distribution options for surviving spouses under age 59 1/2.
- When is a rental not a rental?
- S election issues for community property shareholders.
- The cost of success: the top-heavy Sec. 401(k) plan.
- Chapter 14 and divorce issues.
- More on Newark Morning Ledger.
- Protecting assets from lawsuits and creditors while saving income and estate taxes.
- Charitable remainder trusts should flourish with increases in tax rates.
- Property transfers to qualified plans.
- Los Angeles revitalization zones.
- IRS addresses LLC issues in Delaware statute and cash-basis accounting.
- IRS acknowledges partner expenses.
- Naming a charity as beneficiary of retirement plan assets.
- Individual taxes, penalties and interest forgiven in a Chapter 7 versus a Chapter 13 bankruptcy.
- Cash value life insurance vs. term insurance/investment combinations.
- AICPA tax division works to modernize subchapter S.