Vol. 225 Nbr. 2, February 2018
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- Help small businesses choose the right employee retirement plans: CPAs can help business owners make sense of the various options available.
- Help clients balance retirement and education planning: Remind clients that retirement should take priority over helping their children pay for college.
- How to choose the right software for retirement planning: Financial planning software can bring greater depth to your retirement planning conversations with clients.
- Bring more value to your clients with charitable planning: Strengthen your practice and build deeper relationships with your clients by offering charitable planning services.
- Guidance for sustainability attestation engagements: Practitioners have new opportunities to provide services in this growing area.
- Why your CQ is just as important as your IQ (and EQ): Cultural intelligence is increasingly important for business success.
- Congress enacts tax reform: Changes to the Code affect businesses and individuals.
- Defined benefit plans in the big picture.
- COD income not includible due to lack of a bona fide debt: A taxpayer established that she never intended to be the primary obligor on the loan.
- Tax Court trusts Congress' use of subjunctive mood: Use of 'as if' in statute does not make a criminal restitution amount a tax, the court holds, and thus denies the IRS' assessment of interest and additions to tax based on the restitution.
- Frequent gambler was not a professional: A taxpayer was unable to convince the Tax Court that his gambling activity had a profit motive.
- IRS provides CFC relief for property affected by hurricanes: Certain obligations of U.S. persons can be excepted from U.S. property.
- Helping clients avoid employment tax criminal penalties.
- New features in Word 2016.
- WHERE TO TURN.