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Tax Connections Newsletter – Winter 2016
The ORBA Tax Connections Newsletter is a quarterly publication focused on effective tax planning. The Winter 2016 issue includes two articles: "Watch Out for Phone Calls 'From the IRS'" and "Tax Tips."
Tax Connections Newsletter – Fall 2015
The ORBA Tax Connections Newsletter is a quarterly publication focused on effective tax planning. The Fall 2015 issue includes two articles: "Nonqualified Options: How to Report Stock Sales" and "Should You Treat a Partner as an Employee?"
Tax Connections Newsletter – Spring 2015
The ORBA Tax Connections Newsletter is a quarterly publication focused on effective tax planning. The Spring 2015 issue includes two articles, The IRS on Employees vs. Independent Contractors and Tax Tips.
Tax Connections Newsletter – Winter 2015
The ORBA Tax Connections Newsletter is a quarterly publication focused on effective tax planning. The Winter 2015 issue includes two articles, Personal Goodwill Offers Opportunities for M&A Planning and 529 Plans: Fund College Costs the Tax-Advantaged Way.
Tax Connections Newsletter – Fall 2014
The ORBA Tax Connections Newsletter is a quarterly publication focused on effective tax planning. The Fall 2014 issue includes two articles, Buying or Selling a Business? What You Need to Know and Tax Tips.
Tax Connections Newsletter – Summer 2014
The Summer 2014 Tax Connections Newsletter includes two articles, Tips for Midyear Tax Planning and Tax Tips, which covers IRA rollovers, severance pay taxes and the tax treatment of virtual currency.
Tax Connections Newsletter – Spring 2014
The Tax Ins and Outs of Employee Fringe Benefits So-called “fringe” benefits can actually be a significant component of compensation and a tool for attracting, motivating and retaining talented employees. But the tax treatment of fringe benefits is complex and often misunderstood. To avoid unpleasant tax surprises, it is important for employers and employees alike […]
Tax Connections Newsletter – Winter 2013
From a tax perspective, pass-through structures — such as limited liability companies (LLCs), S corporations and partnerships — have been the preferred business entity choice in recent years. But increases in individual income tax rates have made the decision a closer call.
Tax Connections Newsletter – Fall 2013
Beginning on Jan. 1, 2015, the health care act requires "large" employers to either: 1) provide "minimum essential" health care coverage to full-time employees that is "affordable" and of at least "minimum value," or 2) risk substantial penalties. This article offers an overview of the play-or-pay rules, noting who qualifies as a "large" employer and the financial penalties for those that choose not to provide such coverage. A sidebar explains how the act defines "affordable" and "minimum value."
Tax Connections Newsletter – Summer 2013
Cook County Use Tax Suspended On July 24, 2013, the Cook County Circuit Court issued a preliminary injunction preventing the County from enforcing the Cook County Non-Titled Personal Property Use Tax. In Judge Lopez Cepero’s closing comments, he noted that the County faces a steep uphill battle in seeking to dissolve the injunction. While this […]