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Tags archive: Trump

Home /Tag: Trump
Featured

First Look at the Tax Cuts and Jobs Act of 2017

Seven Questions about the Business Interest Expense Deduction

By  Kathryn Simms, PhD, CPA, Jeff Smith, PhD and Robert Moreschi, PhD, RF

August 2018 0

This article answers several questions taxpayers and their advisors will have about the new rules under the Tax Cuts and Jobs Act of 2017 (TCJA)…

Featured

First Look at the Tax Cuts and Jobs Act

Impact on Real Estate

By  Marc Wieder, CPA, CGMA

June 2018 0

The Tax Cuts and Jobs Act (TCJA), signed into law on December 22, 2017, has brought significant changes for how real estate owners depreciate assets.…

News & Views

First Look at the Tax Cuts and Jobs Act

Impact on Estate Planning

By  Joy Matak, JD, LLM and Steven Dane, CPA, ABV

May 2018 0

The Tax Cuts and Jobs Act (TCJA) has doubled the amount that can be exempted from federal estate tax to $11.18 million per individual, effective…

News & Views

First Look at the Tax Cuts and Jobs Act

Impact of the New 20% Pass-Through Deduction—Traps and Planning Opportunities

By  Norman Lencz, JD

May 2018 0

The new IRC section 199A, with its complex terms and limits, will be part of almost every tax preparer's life until at least 2026. The…

Featured

The Impact of the Tax Cuts and Jobs Act on Life Insurance

Increased Exclusions, Reduced Rates, and Rule Changes

By  Sidney Kess, JD, LLM, CPA and Lee Slavutin, MD, CLU, AEP

May 2018 0

In Brief The Tax Cuts and Jobs Act of 2017 will have far-reaching effects on many areas of financial planning, and life insurance is no…

Featured

First Look at the Tax Cuts and Jobs Act

The Impact on Individuals at Different Stages of Life

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

May 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made dramatic changes to the rules for individuals that affect tax planning at all stages of…

Featured

First Look at the Tax Cuts and Jobs Act: Impact on Donor Advised Funds

By  Ronald Ries, CPA, CGMA

May 2018 0

Most CPAs practicing in the not-for-profit sector understand what a donor advised fund (DAF) is and how it is used to benefit both donors, as…

Featured

First Look at the Tax Cuts and Jobs Act

Impact on Exempt Organization Employers and Employees

By  David Trimner, CPA, MST and Karen A. Gries, CPA

April 2018 0

Since President Donald Trump signed the Tax Cuts and Job Act (TCJA) on December 22, 2017, not-for-profit and tax-exempt organizations have been analyzing the impact…

Featured

First Look at the Tax Cuts and Jobs Act

Questions and Answers on the Qualified Business Income Deduction

By  Sidney Kess, JD, LLM, CPA

March 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced a new write-off for owners of pass-through entities that runs from 2018 through 2025. This…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Impact on Estates and Trusts

By  Sidney Kess, JD, LLM, CPA, Mary T.D. Delman, JD and Catherine M. Taylor, JD

March 2018 0

On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by President Trump. Most of the provisions affecting estates and…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Impact on Investors

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

February 2018 0

The year 2017 was a dramatic time for investors. The stock market rose by about 40%, swelling most investor portfolios and retirement savings. The Tax…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Impact on Businesses

By  Sidney Kess, JD, LLM, CPA

February 2018 0

On December 20, 2017, Congress passed a major tax package (H.R. 1) designed to cut taxes on businesses and individuals, as well as to stimulate…

Columns

The SEC of the (Immediate) Future What to Expect

By  Allan B. Afterman, PhD, CPA

February 2017 0

President Trump has nominated Wall Street lawyer Walter “Jay” Clayton to be the next chairman of the SEC. While Clayton has no experience as a…

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