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Revisit Your Choice of Entity—Is Pass-Through Taxation Right For You?

Posted on May 16, 2014 by

Did you pay more tax on the income generated by your business or investments in 2013 than in years past? With the 2013 tax year in the books, we are getting our first look at the impacts of the American Taxpayer Relief Act of 2012 and the 3.8% net investment income tax enacted by the […]

Wisconsin Extends Net Operating Loss Carryforwards to 20 Years and Allows Additional Credits Against Alternative Minimum Tax

Posted on May 6, 2014 by

Recently enacted Wisconsin legislation contained a number of significant changes to our state s corporation franchise and income tax laws that may affect your business s tax liability. For instance, among other important changes, net business loss carryforwards under the corporation franchise and income taxes were extended from 15 years to 20 years, applicable to […]

2014 Inflation Adjustments – You May Gift $14,000 Tax-Free (Grandma, are you reading this?)

Posted on May 6, 2014 by

The Internal Revenue Service announced in October 2013 the annual inflation adjustments for a variety of tax provisions including tax rates, standard deductions, limitations for itemized deductions, and exclusion amounts. Fortunately for children and grandchildren alike, a taxpayer may gift $14,000.00 per year per person without paying any taxes. Accordingly, a married couple with three […]

Final Regulations on the 3.8% Net Investment Tax

Posted on May 6, 2014 by

The IRS issued final regulations on the 3.8% Net Investment Income Tax on November 26, 2013. The 3.8% Net Investment Income Tax was enacted as part of the Health Care and Education Reconciliation Act of 2010 and the Patient Protection and Affordable Care Act. The Net Investment Tax affects individuals, estates and trusts, beginning January […]