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Estates

What Does ‘Per Stirpes’ Mean?

Q. I noticed a provision in my will that divides my estate “per stirpes.” What does this mean? A. While the phrase “per stirpes” may sound complex, the concept is pretty simple. Per stirpes comes from Latin. It means by branch or by representation. The purpose of including a per stirpes provision in your will is to […]
Timely Opportunities

It’s Time for Businesses to Rethink Their Working Capital Practices

In today’s uncertain marketplace, businesses are being forced to re-evaluate their working capital needs. Some managers have learned the hard way during the pandemic that operating “lean” has its limits. What Is Working Capital? Improving Working Capital Management There’s no universal balance between working capital safety nets and cash-flow efficiency that works for all companies. […]
Timely Opportunities

New Law Expands Deduction for Energy-Efficient Commercial Buildings

There’s good news for owners and designers of commercial buildings that are energy efficient. In 2021, the energy-efficient commercial buildings deduction (also known as Section 179D) was made permanent, thanks to the Consolidated Appropriations Act. Now, the recently passed Inflation Reduction Act (IRA) has significantly changed the tax deduction again. The IRA boosts the potential […]
Business Law

Lease Business Property to Your C Corporation

It’s generally not a good idea for a closely held C corporation to own assets with high appreciation potential. A classic example is real estate. If your corporation owns property, it’s likely the appreciation will be hit with double taxation when the real estate is sold and you take the resulting cash out of the […]
General Litigation

Legal Motions Play a Key Role

Litigation can be filled with procedural twists and turns. In civil, criminal and administrative cases, attorneys make motions — or requests — to courts on behalf of their clients. Motions can be made before, during or after a trial. They may play an important role in the outcome of a case. Motions can be filed […]
Timely Opportunities

The IRS Has Announced Various Tax Benefit Increases for 2023

The IRS recently announced many inflation adjustments for the 2023 tax year. IRS Revenue Procedure 2022-38 provides details about these amounts. Because inflation is high, many of the amounts for 2023 will change more than they have in recent years. Here are some of the tax amounts for 2023, as compared with 2022. Tax Item […]
Timely Opportunities

How Can Small Business Owners Lower Taxes for 2022?

It’s time for year-end tax planning. Every fall, small business owners should review their tax situations to determine steps they should consider to reduce their federal income taxes for the current year — and beyond. Fortunately, no significant unfavorable federal tax law changes are expected this year. So, there’s more certainty regarding the tax rules […]
Intellectual Property

Protect Trade Secrets From Insider Theft

Many companies are concerned about intellectual property being stolen by computer hackers and outsiders coming onto their premises. While these are certainly legitimate concerns, it’s generally more important to focus on insiders — your own staff members, former employees, on-site contractors and partners. Theft of trade secrets is often an inside job, as illustrated by […]
Employment Law

Keep an Eye on Employee Texting, Blogging, Twittering and More

Employers naturally want to provide employees with the tools that enable them to do their jobs more quickly and efficiently. But there are growing concerns in the business community about employees who use technology in ways that can harm their employers. Blogging Can Lead to Disclosing Confidential Information Although blogs that are set up by […]
Timely Opportunities

Which Level of Assurance Is Right for Your Organization?

Most organizations hire a CPA to issue financial statements that conform to U.S. Generally Accepted Accounting Principles (GAAP). But not all financial statements are created equal. Owners can choose from three basic options, in order of decreasing assurance level: audits, reviews and compilations. What’s appropriate depends on the size of your organization, management’s needs, regulatory […]