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The Advisor - Issue 1, 2013

Posted 12:52 PM by

In This Issue:

The Affordable Care Act: What it Means to Large Employers
After legislative attempts to repeal The Patient Protection and Affordable Care Act (the Act), a Supreme Court decision concluding that the Act was constitutional, and a myriad of political gesturing, all indicators suggest that the substantive parts of the Act will go into effect in 2014. By William Graff, JD, LL.M

Using a Cash Balance Plan as a Tax Strategy
With the signing of The American Taxpayer Relief Act of 2012 (ATRA) on Jan. 2, 2013, several tax increases are now in place for 2013 and future years. The ATRA increases the tax burden on high earners on a number of fronts. By Karen E. Noel, MBA, QKA

Foreign Currency Gains and Losses on Branch Remittances
There are many instances when fluctuations in foreign currency exchange rates impact U.S. taxable income. This article focuses on the translational gains and losses that most commonly occur when a U.S. person’s foreign branch transfers its assets (actual or deemed) to such U.S. persons. By Katherine Malarsky, CPA

LIFO Method: Issues to Consider
On April 10, 2013, President Obama released the proposed budget for the 2014 fiscal year. Included in the budget is another proposal to repeal the last-in, first-out (LIFO) method of inventory accounting. By Donald R. Boezeman, CPA

Reducing Client Costs in Civil Litigation
While one of the primary objectives of the United States civil justice system is to provide the parties with speedy and inexpensive resolutions, those that have been involved in litigation know this is rarely the case. By Jay R. Cunningham, CPA

Social Media: Three Fears, How to Conquer Them, and Why Companies Should
Formerly, social media referred to a daughter’s Twitter account, a spouse’s Pinterest page, or a son’s Facebook page — rarely used in business — but social media has evolved to become a valuable business tool. By Caroline Lemke

To Capitalize or Expense
To borrow a line from Shakespeare, to capitalize, or not to capitalize: that is the question. Whether it is appropriate to capitalize or expense certain cash outflows is a common question for private company owners. By Matt Bishop, CPA, MBA

 

Katz, Sapper & Miller’s The Advisor is a bi-annual newsletter that focuses on business and tax solutions for today's entrepreneur.

 

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