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Solving the Annuity Puzzle
Deducting Employee Business Expenses
Insuring Key People at Small Companies

Investing In 2018: Dividend Stocks
Investing In 2018: Defensive Funds
Small Companies Need Plans for Natural Disasters

Pros and Cons of Asset Management Fees
Win With a Roth IRA Reversal
Year-End Thank You Gifts From Business Owners

Uncertainty Hampers Year-End Tax Planning
Year-End Planning for Investors
Year-End Retirement Tax Planning
Year-End Tax Planning for Charitable Donations
Year-End Business Tax Planning

Prepare Your Kids for Financial
Independence
New IRS Ruling May Rescue Estate
Plans
Tax Court Approves 100% Business
Meal Deduction

Ginnie Mae Funds for Your Retirement
Tax Credits Beat Tax Deductions
R&D Tax Credits for Small Companies

College Costs Really Are Increasing Again
Start FAFSA Planning Earlier
Asset Allocation in 529 Plans
Outlining the Trump Tax Plan
How Small Business Retirement Plans Compare

Calculating Retirement Needs
Taxable Versus Tax-Deferred Accounts
Small Companies Can Do Well While Doing Good

The Third Best Investment You Can Make
Prenups Can Serve Many Purposes
Solo 401(k) Plans for Companies Without Employees

Tax-Wise Portfolio Rebalancing
Social Security Strategies That Still Work
With Retirement Plans, SIMPLE May Be Better

Dealing With an IRS Audit
Deciding About a Vacation Home
ESOPs as Retirement Plans

Playing Defense as Stock Prices Soar
Holding Down Premiums for Medicare Part B
Safe Harbor 401(k) Plans for Small Companies

After-Tax Dollars in Traditional IRAs
"Combo" Products for Long-Term Care Coverage
Defined Benefit Plans for (Very) Small Companies

Be Cautious with Hard-to-Value IRAs
The "Other" Exchange-Traded Funds
Profit-Sharing Plans for Your Small Business

Seeking a Stable Retirement
Foreign Stock Funds Can Be Doubly Taxing
Automatic Enrollment Retirement Plans

More Certainty for Year-End Tax Planning
Year-End Planning for Itemized Deductions
Year-End Planning for Deducting Taxes Paid
Year-End Planning for Charitable Donations
Year-End Planning for Medical Deductions
Year-End Retirement Tax Planning
Year-End Business Tax Planning

Financial Steps to Take After a Child is Born
Investing in Gold Can Be Taxing
What Goes Into a Wellness Program

Customization Comes to Target-Date Funds
Drawing Down Your Portfolio in Retirement
Setting Paid-Time-Off Policies

The True Cost of Higher Education
Make the Most of College Financial Aid
Campus Tax Credits Can Top Tax Deductions
The Second Best Investment You Can Make
Using IRA Money to Buy a Business Can Be Dangerous

What the New Federal Fiduciary Rule Means to Investors
ETFs Can Be Plain or Fancy
Disaster Planning Versus Succession Planning

Should You Pay Summer Interns?
Planning for Today's Pensions
Putting Your Money Into Timeshares

Health Insurance and Divorce
Fun and Games...and Taxes
New Law May Boost C Corporations

Deducting Sales Taxes
IRA Charitable Donations
Higher Education Tax Breaks
Tax-Free Investment Gains
Business Tax Benefits

Deducting Charitable Gifts
Tax-Efficient IRA Withdrawals
Cybersecurity for Business Owners

Deducting Interest Paid
The IRS May Put You on Hold
Portability in Estate Planning

Deducting Taxes Paid
Deducting IRA Contributions
Going Outside to Sell Your Company

Investing for the Long Term
QTIP Trusts Still Offer Advantages
Put Cadillac Health Plans on Your Road Map

Will the Third Shoe Drop?
Year-End Investment Tax Planning
Year-End Family Tax Planning
Year-End Retirement Tax Planning
Year-End Charitable Tax Planning
Year-End Business Tax Planning
Year-End Estate Tax Planning

Cons and Pros of Roth IRAs
Where to Find Investment Income
Social Media for Business Owners

Sept ember 2015

Past Losses Offer Winning Opportunities
Supreme Court Decision May Affect State Taxes
Ongoing Responsibility for Retirement Plans

Facing College Costs
What You Should Know About Student Loans
Restructuring Education Debt
Why You Need a Will
SIMPLE 401(k) Plans May Appeal to Employees

The Math of Buy and Hold
Passive Activity Losses From Rental Property
Succession Planning for a Family Business

Winning Social Security's Waiting Game
Control the Costs of Wedding in Your Family
Keep Your Company After a Divorce

Holding Stocks in Retirement Accounts
Finding a Low-Tax State
What Lower Oil Prices Mean to Your Company

Are Tax Refunds Good or Bad?
Seeking Safety in Long-Term Treasuries
Private Health Insurance Exchanges for Business Owners

Above-The-Line Tax Deductions
Dealing With Sequence Risk
Turn Relatives Into Employees to Reduce Taxes

Renting Versus Buying a Home
Income Annuities in Employer Retirement Plans
When Workers Are Independent Contractors

Create a Personal Cash Flow Statement
Tax-Free Roth IRA Conversions
New Year's Resolutions for Business Owners

New Regulations Bolster Longevity Annuities
Global Funds Versus International Funds
The Surge in Emerging Markets Bonds
Be Wary of Accumulated Assets

A Tale of Two Couples
Year-End Investment Tax Planning
Year-End Charitable Tax Planning
Year-End Family Tax Planning
Year-End Retirement Tax Planning
Year-End Estate Tax Planning
Year-End Business Tax Planning

Planning for Retirement Income
As Collectibles Boom, Selling can be Taxing
S Corporation or LLC

Septem ber 2014

Passive Investing is Moving Up
Inherited IRAs in Bankruptcy
Deducting Foreign Business Travel

Financial Aid Starts With the FAFSA
Grandparent Aid for College Costs
Keeping Wealth in Your Family’s Future
Tougher Rules on Reverse Mortgages
Reasonable Compensation for S Corporation Owners

Be Sure About Rental Car Insurance
Deductions for Dining Out
Tax-Free Income From Renting Your Home

The Risks of Riskless Investing
How Inherited Assets Differ From Gifts
Prime Points for Your Buy-Sell

Liquid Alts Move Into the Mainstream
Mixing Annuities and IRAs
Making Expense Accounts Accountable

Is It Time to Trim Stocks?
Supreme Court Bolsters Beneficiary Rights
Business Owners Get More Bang From Flex Plan Bucks

Juggling Appreciated Assets and Bequests
Learning About Mutual Fund Share Classes
Estimated Taxes for Business Owners

SEP Plans Go Separate Ways
Mixing IRA Distributions With Social Security
The “Other” April 15 Deadlines

Five Years Later, Tax Lessons Learned
Benchmark Based Life Insurance and Annuities
Underused Deductions for Business Owners

Alert: New Rules for Health Insurance
Pay Premiums or Pay a Penalty
Shopping Malls for Health Insurance
Businesses Must Give Notice

Planning for “Permanent” Tax Laws
Year-End Tax Planning for Investors
Year-End Tax Planning for Retirement
Year-End Estate Tax Planning
Year-End Tax Planning for Donations
Year-End Tax Planning for Business Owners

Tax Planning for Same-Sex Spouses
Don’t Waste 529 Tax Benefits
IRS Approves Simpler Home Office Deductions

Real Estate Investing With REITs
Deferred Income Annuities for Your Future
Leasing Company Cars

Make Student Loans Less Taxing
Cashing In on Foreign Stocks
Employers’ Health Insurance Penalties Are Delayed

The Paradox of Long-Term Care Insurance
Trim Steep New Taxes With a Charitable Trust
Funding a Small Business Succession Plan

Diversify 529 Accounts
Maximizing Medical Deductions
Getting Started on a Succession Plan

From Bear Market to Bull Market
New In-Plan Conversions
Using the Work Opportunity Tax Credit

Reducing Uncertainty, Increasing Complexity
Restoring a Higher Tax Bracket
Lower Income, Higher Taxes
Estate and Gift Taxes Have Been Clarified
Breaks for Business Owners
AMT Relief, Child Tax Credit, and More

Tax-Free Gains From Home Sales
Do Well While Doing Good With a Charitable Gift Annuity
Passing the Tests for Entertainment Deductions

SEP Plans Go Separate Ways
Mixing IRA Distributions With Social Security
The “Other” April 15 Deadlines

Social Security: The 8% Solution
Buying Stocks Through Dividend Reinvestment Plans
Tax Planning for S Corporation Owners

Nondeductible Contributions to Traditional IRAs
In Your Estate Plan, Include a Letter of Instruction
Two Keys to a Successful Buy-Sell Agreement

Back to the Brink
Planning Ahead for the 3.8% Surtax
Year-End Tax Planning for Investors
Year-End Tax Planning for IRAs
Year-End Estate Tax Planning
Year-End Tax Planning for Business Owners

The Supreme Court's Health Insurance Decision: What It Means to You Now
New Tax for High-Income Taxpayers
Trusts and Estates May Owe the Surtax, Too
Additional Medicare Tax for Certain High-Income Taxpayers
Higher Hurdles for Medical Deductions and Exemptions

Sept ember 2012

Dealing With Household Employees
Taxes on Gambling Winnings
Exploring the World of Exchange-Traded Funds

How Long Should You Keep Records?
Wellness Programs for a Healthier Bottom Line
Tax Savings Versus College Aid
Investing on the New Frontier
Selling a Life Insurance Policy Can Be Taxing

New JOBS Act Offers Flexibility to Small Companies
401 (k) Loans and Hardship Withdrawals
Learning the A-Bs of Estate Tax Planning With Trusts

Corporate Minutes Can Provide Timely Assistance
Municipal Bond Refundings May Offer Safe Tax-Exempt Income
Pros and Cons of Living Trusts

New IRS Rules May Offer Tax Breaks for Property Owners
The Gift Tax Still Matters
Investing on Margin Increases Risk and Potential Rewards

Business Owners May Defer Tax on an Employee Stock Ownership Plan Sale
Keep Track of Noncash Contributions

Offering an Educational Assistance Program Can Be a Smart Move
How IRA Distributions Are Taxed
Qualified Dividends Still Have Tax Advantages

IRS Offers a Deal to Companies Claiming Contractors
Home Office Deductions Demand Exclusivity
Making Sense of Mutual Fund Taxation

Make Disability Insurance Less Taxing
Dealing With Required Distributions
Weighing the Benefits of Medicare Advantage

Contrarian Investing Versus Momentum Strategies
Dodge a Real Estate Tax Trap With a Like-Kind Exchange
Trim the Tax on Your Social Security Benefits

Year-End Tax Planning for Investors
Year-End Tax Planning for IRAs
Year-End Tax Planning for Long-Term Capital Gains
Year-End Tax Planning for Itemized Deductions

Estate Planning Beyond Estate Taxes
Income Tax and Estate Planning With Your Parents
Don’t Take a Vacation From Estate Planning

Sept ember 2011

Freeze Your Credit to Foil Identity Theft
Convertibles Offer Bond-Like Yields, Stock-Like Potential
A SIMPLE Solution for Company Retirement Plans

Check the Numbers on 529 Plans
Coverdell Accounts Can Cover Precollege Costs
Taking Credits for Higher Education
Finding a Use for the Tuition and Fees Deduction
Coping With the Kiddie Tax

Health Insurance Reporting Is Delayed
Social Security After Death or Divorce
Consider Dividend-Paying Stocks

Choosing the Right 401(k)
Avoid Higher Medicare Premiums
Small Businesses Fight Soaring Healthcare Costs

With Savings Bonds, Prepaying Tax May Be a Good Tactic
Use Appreciated Assets for Charitable Donations
Going for the Gold

State Taxes Can Crimp Your Cash Flow
Plan Now for Expanded 1099 Reporting
Deduct, Don't Depreciate
Be Sure About Beneficiaries

Income Tax Rates Hold Steady
Easing the Burden of Estate Tax

Businesses Get the Green Light for Going Green
Socially Responsible Investing Gains Ground

Lower Taxes May Mean More Jobs
More Flexibility in Retirement Planning

Special Supplement on the 2010 Tax Act

This CPA Client Bulletin is provided by Ronda Holloway, CPA, P.C. to its clients through an arrangement with the AICPA, which holds the copyright to the CPA Client Bulletin and reserves all rights. Permission is required for any further redistribution or reuse of this content. Please direct any such inquiries to copyright@aicpa.org.

For general inquiries, please contact the Client Bulletin Team at 646-233-5078.

IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS and other taxing authorities, we inform you that any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.