Vol. 36 No. 12, December 2005
Index
- Hurricane Katrina casualty losses.
- Retirement plan COLAs.
- Tax reform report.
- Disregarded entities' liability for excise and employment taxes.
- Should a taxpayer elect the alternative incremental research credit?
- New for 2006: Roth 401(k)s.
- Sec. 409A: where do taxpayers stand?
- Should taxpayers invest in the new Roth 401(k)?
- Accountable plan rules denied income exclusion for tool reimbursements.
- Final regs. clarify estimated income tax payment procedures.
- IRS responds to natural disasters.
- Massachusetts offers dueling standards for employee/contractor status.
- New sec. 643 trustee capital gain and loss carryout regs.
- New regs. on elections for indirect skips: final regulations on indirect skip transfer elections give taxpayers many generation-skipping transfer tax planning options. This article explains the election rules and available planning opportunities under the new regulations.
- Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property.
- Current developments: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part II focuses on qualified plans and welfare benefits.
- Pro-bono tax assistance - CPAs wanted all year long.
- Streamlined sales tax up and running - and affecting many businesses.
- Comparing an S stock sale to an asset sale.
- Investment Taxation: Practical Tax Strategies for Financial Instruments.
- State-by-State Guide to Incentives for Business Investments.
- The Alternative Minimum Tax: Compliance and Planning.
- The CPA's Guide to Retirement Plans for Small Businesses.
- Willamette Management Associates Guide to ESOP Valuation and Financial Advisory Services.
- MRAs and qualified profit-sharing plans.
- Equitable apportionment of estate tax deficiency.
- Employer has insurable interest in employees.
- 2005 Arthur J. Dixon Award.