New Tax Legislation
On October 22, 2004, President Bush signed the "American Jobs Creation Act of 2004" (Jobs Act) - a massive tax bill that impacts almost every facet of income taxation. This comes on the heels of the "Working Families Tax Relief Act of 2004"...
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New Tax Legislation Executive Version
On October 22, 2004, President Bush signed the "American Jobs Creation Act of 2004" (Jobs Act) - a massive tax bill that impacts almost every facet of income taxation. This comes on the heels of the "Working Families Tax Relief Act of 2004"...
more...

2004 Individual Tax-Planning
Each year, we work with our clients to maximize tax saving through year end planning. Traditionally, we have recommended that you make sure your income is taxed at the lowest possible rate, and that you postpone your taxes by deferring taxable income...
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2004 Individual Tax-Planning Executive Version
Each year, we work with our clients to maximize tax saving through year end planning. Traditionally, we have recommend that you make sure your income is taxed at the lowest possible rate, and that you postpone your taxes by deferring taxable income...
more...

2004 Corporation Tax-Planning
Each year we work with our corporate and business clients to maximize tax savings through year and planning. Traditionally, year-end tax planning includes taking steps to make sure your business income is taxed at the lowest possible rate, and to postpone the payment of taxes by deferring taxable income...
more...

2004 Corporation Tax-Planning Executive Version
Each year we work with our corporate and business clients to maximize tax savings through year end planning. Traditionally, year-end tax planning includes taking steps to make sure your business income is taxed at the lowest possible rate, and to postpone the payment of taxes by deferring taxable income...
more...

American Jobs Creation Act of 2004
On October 22, 2004, President Bush signed into law a tax bill entitled the American Jobs Creation Act of 2004 (the "Act"), which contains a number of provisions that could have a significant impact on your tax liability. This letter summarizes some of the more significant provisions of the Act...
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The Working Families Tax Relief Act
As you may know, President Bush recently signed into lax a $146 billion tax cut package, The Working Families Tax Relief Act (the "Act"), which provides several tax cuts for middle income families and extends more than 20 expired business related tax provisions...
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Saving for College and Related Tax Advantages
As college tuition costs increase, so does the need of many to save for college. Fortunately, there are savings vehicles that can assist you and your family in saving for a college education. This letter discusses some commonly used vehicles for saving for college and their tax advantages...
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IRS Defeated Again on Asset Transfer to Family Limited Partnership
The Fifth Circuit Court of Appeals in Kimbell v. U.S. recently gave a resounding blow to the Internal Revenue Service's position challenging family limited partnerships. The Service has been arguing that under §2036(a) of the Code, a transfer of assets to a limited partnership...
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New Depreciation Regulations - Depreciating § 1031 and § 1033 Property
On February 27, 2004, the IRS issued proposed and temporary regulations (the "Regulations") for computing depreciation under the Modified Accelerated Cost Recovery System ("MACRS") for property acquired in a § 1031 like-kind exchange or a § 1033 involuntary conversion...
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What a Health Savings Account Can Do For You
The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (“MPDIMA”) includes new tax provisions that, beginning January 1, 2004, allow for the establishment of Health Savings Accounts (“HSA's”). HSA's are governed by Section 223 of the Internal Revenue Code, and are basically IRA’s with the added feature of tax-free distributions, so long as the distributions are used for “qualified medical expenses.”...
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IRS Executive Compensation Audit Initiative
The Service has a new audit initiative that is focusing on executive compensation. The Service is concerned with the following eight executive compensation areas, and will be matching the company's tax return with the executives' returns for consistency of reporting...
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