Last week Congress created the “Qualified Small Employer Health Reimbursement Arrangement.” Presumably, President Obama will sign the legislation … [Read more...] about Qualified Small Employer Health Reimbursement Arrangement Rules
Financial Planning for Top One Percent
At first blush, David Splinter’s excellent doctoral dissertation about income variability and its effects on inequality seems to have little to do … [Read more...] about Financial Planning for Top One Percent
S Corporation Salary Rules
S corporation shareholder-employees regularly ask for S corporation salary rules. And tax accountants, wanting to help, try to provide … [Read more...] about S Corporation Salary Rules
How to Feel Rich: A Thanksgiving Essay
The Thanksgiving holiday occurs this week, which maybe seems unrelated to the topic of how to feel rich, but a nice connection exists, so let me … [Read more...] about How to Feel Rich: A Thanksgiving Essay
Real Estate Investors and the Net Investment Income Tax
Last week, we did a blog post about small business net investment income tax stuff for entrepreneurs and business owners. So this week, I wanted to … [Read more...] about Real Estate Investors and the Net Investment Income Tax
Small Business Net Investment Income Tax Primer
If you’re an entrepreneur or small business owner, you want to know about how the Obamacare net investment income tax works. Accordingly, in this blog … [Read more...] about Small Business Net Investment Income Tax Primer
How Hourly Billing Problems Destroy Profits
I’ve talked a lot over the years about how hourly billing problems can destroy profitability in small service businesses. But a new service business … [Read more...] about How Hourly Billing Problems Destroy Profits
Hidden Small Business Pension Plan Costs
A couple of times recently, I’ve gotten into, er, spirited discussions with people about whether some small business pension plan costs too much to … [Read more...] about Hidden Small Business Pension Plan Costs
Honest Talk about Actual Tax Deferral Benefits
A short, technical blog post this week: I want to talk very precisely about the actual tax deferral benefits you get when you use something like an … [Read more...] about Honest Talk about Actual Tax Deferral Benefits
Donald Trump’s Net Operating Loss Deduction
Normally, this blog won’t touch a topic like Donald Trump’s net operating loss deduction. This editorial tactic isn’t because we support Mr. Trump or … [Read more...] about Donald Trump’s Net Operating Loss Deduction