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Articles


April 23, 2014

Now Is the Time to Consider Amending Qualified Plans for Same-Sex Marriages

2014-04-23  By Peter Alwardt, CPA The Internal Revenue Service (IRS or Service) recently issued guidance on how qualified retirement plans must treat the marriages of same-sex couples. The notice provides an effective date and retroactive effect for implementing the Windsor decision as well as for the

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April 18, 2014

Dealer Insights - May June 2014 - What’s the current state of the dealership M&A market?

Auto dealership merger and acquisition activity is picking up in the US. This is potentially good news for owners of U.S. automotive dealerships who are thinking about selling their businesses. Experts attribute M&A increases to robust dealership earnings growth. More

April 18, 2014

Dealer Insights - May June 2014 - A badge of honor - Monitor online sites to defend your dealership’s reputation

Auto dealership tax treatment of tangible property improvements. Should these costs be capitalized and depreciated or deducted immediately? IRS final regulations on repairs and maintenance. Regulations apply to tax years beginning on or after 1/1/14 but can be adopted earlier. More

April 18, 2014

Dealer Insights - May June 2014 - Applying the latest regs on repairs and maintenance

Auto dealership tax treatment of tangible property improvements. Should these costs be capitalized and depreciated or deducted immediately? IRS final regulations on repairs and maintenance. Regulations apply to tax years beginning on or after 1/1/14 but can be adopted earlier. More

April 18, 2014

Dealer Insights - May June 2014 - Dealer Digest

Auto dealership news including whether the future of dealer reserve auto financing is at risk. Are driverless cars the hot new automotive technology of the future? Auto buyer trends may change showroom and sales tactics. More

April 04, 2014

Increased Enforcement by the U.K.’s Serious Fraud Office

The U.K. Bribery Act (the ‘Act”) came into force in July 2011 and, broadly speaking, states that companies with a presence in the U.K. can face prosecution under the Act for bribery or failing to prevent bribery regardless of where the alleged activity has taken place. In its ongoing effort to fight crime and corruption, the U.K. Ministry of Justice is now aggressively enforcing the Act. More

April 03, 2014

Internal Revenue Code Section 831(b) and Small Captive Insurance Companies – A “Must Do” Idea or the Next Big IRS Target?

Internal Revenue Code Section 831(b) and Small Captive Insurance Companies a must do or an IRS target? Establishing a small captive insurance company may be appropriate but it requires careful analysis before implementation. What is captive insurance and what are the potential benefits and risks? More

April 02, 2014

FATCA Reminder for Investment Funds

FATCA and important considerations and actions investment funds should not wait on. Submitting electronic registration on the IRS FATCA portal. Processes and procedures need to be in place in order to properly document the FATCA status of investors admitted thereafter. More

March 31, 2014

DEBT…It’s Not Always Just a Four-Letter Word

How Can Debt Be Good? Example of how debt can be used to maximize profitability. Successful businesses that used some form of Debt to finance and grow their business. Not all debt is the same and not all debt fits every situation. Good debt can be used to grow a business. More

March 31, 2014

New York State: Is New York Now A 'Better Place to Die?

The New York State budget bill contains good news for most New Yorkers. By making its estate tax less onerous, New York hopes to offset Forbes Magazine’s recent assessment of the Empire State as a place not to die. The estate tax exclusion will increase to $5.25 million by 2017. More

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