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Tax Bulletin Nov 2010: Small Business Jobs Act of 2010

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Misnamed, but Useful By Kathryn Wilson, CPA & Susan Sterne, CPA, Principal President Obama signed the Small Business Jobs Act of 2010 (SBJA) into law on September 27, 2010. The Act’s title is a misnomer – it includes provisions relevant to businesses of all sizes, expands the delayed taxation of Roth rollovers beyond IRAs and contains…

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FCG Valuation Case E-Flash Executrix v. Commissioner

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Authored by Chris D. Treharne, ASA, MCBA, BVAL and John Walker of Gibraltar Business Appraisals, Inc., a member firm of FCG Issue 12:2 Citation Estate of Charlene B. Shurtz, Deceased, Bonnie K. Case, a.k.a. Bonnie Cathleen Case, Executrix, v. Commissioner, T.C. Memo. 2010-21, Docket No. 6076-07, February 3, 2010 Comments As with Estate of Black v. Commissioner…

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FCG Valuation Case E-flash Petitioner v. Commissioner of Internal Revenue

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Authored by Chris D. Treharne, ASA, MCBA, BVAL and Fawntel Romero of Gibraltar Business Appraisals, Inc., a member firm of FCG Issue 12:1 CITATION: WALTER M. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, and SANDRA K. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, T.C. Memo 2010-2, Docket Nos. 9611-06, 9642-06. Filed January 4,…

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BDO Real Estate Monitor Spring 2010

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The newsletter of the BDO Real Estate Industry Practice Topics include Real Estate Workouts: Cash Flow Mortgages Leases: The Takeover Lease Mortgage Loans: Buying and selling Mortgages: Buyer Contingency Clauses Loans: Prepayment Penalty Upheld Metropolis: Five New Realites

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BDO Knows: FASB February 2010

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The Newsletter from BDO’s National Assurance Practice Revised Revenue Rules May Change the Way You Do Business Executive Summary For many entities, sales arrangements are often characterized by transactions with multiple deliverables. For example, in the technology industry, hardware, software, and professional services may be sold together as part of the same customer arrangement. In…

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DOL Issues Final Rule Providing a Safe Harbor for Small Plans

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Timeliness of Participant Contributions DOL Issues Final Rule Providing a Safe Harbor for Small Plans On January 14, 2010, the Department of Labor (DOL) issued final regulations to establish a safe harbor period that would provide a higher degree of compliance certainty with respect to when an employer is deemed to have made timely deposits…

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Housing and Economic Recovery Act (HERA) Exclusion Changes January 2009

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Effective January 1, 2009 New Rules for Taxing Gain: 2008 Housing and Economic Recovery Act (HERA) Exclusion Changes The 2008 Housing and Economic Recovery Act (HERA), H.R. 3221, included a provision that modifies the application of the $250,000/ $500,000 exclusion, but ONLY in situations in which an individual who owns a second home or rental home…

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Alternative Investments in Employee Benefit Plans

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The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members with a general understanding of alternative investments held by employee benefit plans. Included in this primer are discussions of unique characteristics of alternative investments, ways of identifying various alternative investments, valuation methods, reports commonly used in supporting the valuations, and references to…

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Assessing the Fair Values of Your Plan Investment

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Considerations for Plan Management in Understanding How Fair Values Are Determined under FASB Statement No. 157, Fair Value Measurements This document was prepared to assist you in implementing FASB Statement of Financial Accounting Standards No. 157, Fair Value Measurements (FAS 157). FAS 157 is important to all plans required to prepare GAAP financial statements, regardless of…

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New Rules for Measuring & Reporting Fair Value of Plan Investments

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Getting Started: Applying New Accounting Rules for Measuring and Reporting Fair Value of Plan Investments Considerations for Employee Benefit Plan Implementation of FASB Statement No. 157, Fair Value Measurements Employee benefit plans are now required to implement new accounting rules for valuing and reporting the fair value of their investments in the plan’s financial statements. The EBPAQC…

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