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Income Taxation

  • The Social Security “Stealth Tax” and How to Control It

    By:
    David Freitag, CLU, ChFC, CRPC
    |
    Jan 3, 2024
    The majority of the rules and funding policy that controls how Social Security works today were put in place by the congressional Greenspan Bipartisan Commission’s overhaul of the system in 1983. Prior to 1983, Social Security payments were not counted as income; as a result, no income tax was due on these payments.

  • The College Planning Process 2023

    By:
    Frank J. DeCandido, CPA, CFP®, MBA
    |
    Nov 1, 2023

    Planning for students attending college, including choosing the right school they will attend and how much you are willing to pay for their education, is becoming more and more important and complicated.

  • No Romance Without Finance

    By:
    Jacalyn F. Barnett, Esq.
    |
    Aug 1, 2023

    Although horrifying tales of on-line romance scam artists swindling the life savings of the lonely are being highlighted on the airwaves, seeing how the love life of a client or his or her children can devastate well-established family businesses is more terrifying—and pervasive.

  • U.S. Charitable Organizations: Considerations for International Activities and Operations

    By:
    Lori A. McLaughlin, CPA, PFS, and Toby R. Kerslake, CPA
    |
    Jun 1, 2023
    With expanded exposure to international issues and needs, U.S. charitable organizations continue to look for ways to expand their reach and increase their impact beyond U.S. borders. Whether considering international activities for the first time, or looking to expand activities in multiple foreign jurisdictions, U.S. charitable organizations should consider opportunities to do good in light of significant challenges that can be present when working outside the United States.

  • 990-PF: Part VI-A Statements Regarding Activities and Part VI-B Statements Regarding Activities for Which Form 4720 May Be Required

    By:
    Jeffry Haber, PhD, CPA
    |
    Jun 1, 2023
    The 990-PF (PF) is an old document that has not had a recent overhaul. A minor change was made to the form to acknowledge that there is now a flat, 1.39% tax on net excise income in place of the former 1%/2% tax. But other than that, the form is still clumsy and poorly arranged. 

  • Tax Reporting of Foreign Assets

    By:
    Gary Forster
    |
    Dec 1, 2022

    U.S. citizens and residents are subject to a number of IRS reporting requirements regarding assets held outside the U.S. Foreign situs assets and interests in offshore trusts significantly complicate tax reporting. Several such filing requirements are outlined below. 

  • Qualified Retirement Plan Design for Closely Held Businesses

    By:
    Andrew E. Roth, Esq., JD, LLM (taxation)
    |
    Oct 1, 2022

    The primary goal of most employers in establishing any type of retirement savings program is to provide retirement income in a tax-efficient manner. The best way to achieve this is through a qualified retirement plan.
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