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Foreign Bank Account Reporting Compliance Guide, 2014

By www.cch.ca
Published On :: Mon, 18 Jun 2012 09:35:09 GMT

Previously called:  FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide.

If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year.

In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009.

Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR).

The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act.

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting

Chapter 1       History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6   &nb

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Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 10:17:26 GMT

Author: Melissa S. Gillespie, CPA, JD, MST,

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting
Chapter 1      History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6       Exceptions to Filing
Chapter 7       How to Complete the Form TDF 90-22.1
Chapter 8       Penalties
Chapter 9       Recent Developments Through 2011
Chapter 10     Developments During 2012 and 2013

Part 2   FATCA Reporting
Chapter 11     An Overview of Reporting for Specified Foreign Financial Assets
Chapter 12     The HIRE Act and Form 8938 vs. Form TDF 90-22.1
Chapter 13     Temporary and Proposed Regulations for FATCA: Definitions
Chapter 14     Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts
Chapter 15     What is Reportable on Form 8938
Chapter 16     How to Report Specified Foreign Financial Assets
Chapter 17     Penalties for Failure to File Form 8938  
Chapter 18     FATCA Withholding Provisions Found Under IRC Sections 1471-1474
   
9780808039532    7" x 10"      680 pages

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 13:27:20 GMT

Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1. Cash and Cash Equivalents
2. Investments in Debt and Equity Securities
3. Loans and the Allowance for Credit Losses
4. Servicing of Financial Assets
5. Transfers of Financial Assets
6. Securitizations
7. Calculating Yields on Debt Investments

Part II:  Financial Liabilities
8. Debt Financing
9. Securities Lending Arrangements and Other Pledges of Collateral
10. Convertible Debt and Similar Instruments
11. Extinguishments of Debt

Part III:  Derivatives and Hedging Activities
12. Derivatives Accounting
13. Embedded Derivatives
14. Hedge Accounting
15. Disclosures about Derivatives

Part IV:  Equity Instruments

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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 11:29:08 GMT

Authors:     Rosemarie Sangiuolo,  Scott Taub, Leslie F. Seidman, CPA

This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.

This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book.

Part I:  Financial Assets

1.     Cash and Cash Equivalents
2.     Investments in Debt and Equity Securities
3.     Loans and the Allowance for Credit Losses
4.     Servicing of Financial Assets
5.     Transfers of Financial Assets
6.     Securitizations
7.     Calculating Yields on Debt Investments

Part II:  Financial Liabilities

8.      Debt Financing
9.      Securities Lending Arrangements and Other Pledges of Collateral
10.    Convertible Debt and Similar Instruments
11.    Extinguishments of Debt

Part III:  Derivatives and Hedging Activities

12.    Derivatives Accounting
13.    Embedded Derivatives
14.    Hedge Accounting
15.    Disclosures about Derivatives

Part IV:  Equity Instruments

16.    Issuer's Accounting for Equity Instruments and Related Contracts

Part V:  Pervasive Issues

17.    Offsetting Assets and Liabilities in the Balance Sheet
18.    Fair Value Measurements, Fair Value Disclosures, and Other Financial
          Instrument Disclosures
19.    The Fair Value Option for Financial Instruments

1000 pages


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Federal Taxation: Comprehensive Topics (2013) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 12:07:35 GMT

Available: April 2012

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. 

Comprehensive Topics provides 25 chapters and additional support materials as follows:

  1. Introduction to Federal Taxation and Understanding the Federal Tax Law
  2. Tax Research, Practice and Procedure
  3. Individual Taxation--An Overview
  4. Gross Income
  5. Gross Income--Exclusions
  6. Deductions: General Concepts and Trade or Business Deductions
  7. Deductions: Business/Investment Losses and Passive Activity Losses
  8. Deductions: Itemized Deductions
  9. Tax Credits, Prepayments, and Special Methods
10. Property Transactions: Determination of Basis and Gains and Losses
11. Property Transactions: Nonrecognition of Gains and Losses
12. Property Transactions: Treatment of Capital and Section 1231 Assets
13. Tax Accounting
14. Taxation of Corporations--Basic Concepts
15. Corporate Nonliquidating Distributions
16. Corporate Distributions in Complete Liquidations
17. Corporate Reorganizations
18. Accumulated Earnings and Personal Holding Company Taxes
19. Partnerships--Formation and Operation
20. Partnerships--Distributions, Sales and Exchanges
21. S Corporations
22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
23. Income Taxation of Trusts and Estates
24. Deferred Compensation and Education Planning
25. Multijurisdictional Taxation: International and State and Local Transactions
- Appendix
- Glossary of Tax Terms
- Finding Lists
- Table of Cases
- Topical Index

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Federal Taxation: Comprehensive Topics (2014) (U.S)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:17:02 GMT

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.



CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.  



Comprehensive Topics provides 25 chapters and additional support materials as follows:



1.    Introduction to Federal Taxation and Understanding the Federal Tax Law

2.    Tax Research, Practice and Procedure

3.    Individual Taxation - An Overview

4.    Gross Income

5.    Gross Income--Exclusions

6.    Deductions: General Concepts and Trade or Business Deductions

7.    Deductions: Business/Investment Losses and Passive Activity Losses

8.    Deductions: Itemized Deductions

9.    Tax Credits, Prepayments, and Special Methods

10.    Property Transactions: Determination of Basis and Gains and Losses

11.    Property Transactions: Nonrecognition of Gains and Losses

12.    Property Transactions: Treatment of Capital and Section 1231 Assets

13.    Tax Accounting

14.    Taxation of Corporations--Basic Concepts

15.    Corporate Nonliquidating Distributions

16.    Corporate Distributions in Complete Liquidations

17.    Corporate Reorganizations

18.    Accumulated Earnings and Personal Holding Company Taxes

19.    Partnerships--Formation and Operation

20.    Partnerships--Distributions, Sales and Exchanges

21.    S Corporations

22.    Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

23.    Income Taxation of Trusts and Estates

24.    Deferred Compensation and Education Planning

25.    Multijurisdictional Taxation: International and State and Local Transactions

-    Appendix

-    Glossary of Tax Terms

-    Finding Lists

-    Table of Cases

-    Topical In

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:18:22 GMT

Mark L. Ascher. J.D., LL.M.,

Brings you up to date on the latest developments in this complex and constantly changing area.

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if they are not on a standing order basis to receive supplements.

1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Revenue Rulings
Table of Federal Statutes
Table of State Statutes
Table of Uniform and Model Acts
Table of Restatements of Law
Index

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:01:25 GMT

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:
1.    The Income Tax Meaning of Estates and Trusts
2.    Decedent's Income Tax Liability for the Year of Death
3.    Income in Respect of Decedents
4.    Partnership Interests
5.    Distributable Net Income
6.    The Charitable Deduction
7.    Distributions
8.    The Passive Activity Rules
9.    The Throwback Rule
10.    Grantor Trusts
11.    Split-Interest Charitable Trusts
12.    Termination and Modification
13.    The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 11:34:47 GMT

Available: June 2012

Author: Mark L. Ascher

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:

  1. The Income Tax Meaning of Estates and Trusts
  2. Decedent's Income Tax Liability for the Year of Death
  3. Income in Respect of Decedents
  4. Partnership Interests
  5. Distributable Net Income
  6. The Charitable Deduction
  7. Distributions
  8. The Passive Activity Rules
  9. The Throwback Rule
  10. Grantor Trusts
  11. Split-Interest Charitable Trusts
  12. Termination and Modification
  13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Loose-leaf book

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:05:11 GMT

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013

By www.cch.ca
Published On :: Thu, 21 Mar 2013 13:51:00 GMT

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012

By www.cch.ca
Published On :: Wed, 22 Jun 2011 15:13:45 GMT

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012. 

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Federal and State Taxation of Limited Liability Companies (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 30 May 2014 09:08:20 GMT

David J. Cartano, J.D.

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples.

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

7" x 10" 1,064 pages

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Federal and State Taxation of Limited Liability Companies (2014) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 11:07:23 GMT

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

  1. Introduction
  2. Summary of LLC Laws
  3. Advantages and Disadvantages of LLCs
  4. Special Issues Regarding S Corporations and LLCs
  5. Classification of LLCs
  6. Contributions
  7. Taxation of LLC Income
  8. Allocations
  9. Basis and Member's Share of Debt
  10. Distributions
  11. Reorganizations
  12. Terminations
  13. Loss Limitations
  14. Payments and Benefits to Members
  15. Transfer of Membership Interests
  16. Self-Employment and Employment Taxes
  17. Accounting Methods and Procedures
  18. Foreign LLCs
  19. Foreign-Owned Domestic LLCs
  20. Investment LLCs
  21. Estate and Gift Tax Planning
  22. Federal and State Filing Requirements
  23. State Tax Laws
  24. Asset Protection, Charging Orders and Creditors' Rights

1,064 pages

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    Federal and State Taxation of Limited Liability Companies (2013)

    By www.cch.ca
    Published On :: Thu, 14 Jun 2012 15:39:33 GMT

    Author: David J. Cartano

    This hands-on treatise is dedicated entirely to the taxation of LLCs.  It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

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    Federal and State Taxation of Limited Liability Companies (2013)

    By www.cch.ca
    Published On :: Fri, 09 Mar 2012 11:15:26 GMT

    Available: June 2012

    Author: David J. Cartano

    Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

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    Examples and Explanation Series: Securities Regulation, Sixth Edition

    By www.cch.ca
    Published On :: Thu, 24 Apr 2014 13:01:18 GMT

    Published: April 2014


    Informal and student-friendly, this study guide gives an overview of federal securities regulation and illustrates the topic with practical applications. Examples and Explanation Series: Securities Regulation, Sixth Edition combines clear introductions with examples and explanations that test students’ understanding of concepts and give them practice applying the law to fact patterns—many drawn from current events.

    Features:

    • Updates on recent Supreme Court rulings: Amgen Inc. (proof of materiality); Suisse Securities (statute of limitations); Janus Capital (making of false statements); Halliburton (proof of loss causation); Matrixx Initiatives (materiality); Morrison (extraterritorial securities fraud)
    • The new JOBS Act: new definitions of "public company"; disclosure and internal-control exemptions for "emerging growth companies"; broader marketing of private placements; new mini-public offering registration process; and new registration exemptions and liability scheme for "crowdfunding"
    • Actual use (with charts) of the various registration exemptions exemptions under the Securities Act of 1933, including intrastate, Reg D, Reg A and statutory 4(2) offerings.
    • The status of recent high-profile securities litigation, including fraud in the marketing of subprime mortgages, largest-ever insider trading convictions
    • New, updated examples and explanations based on recent developments: class action litigation under Rule 10b-5, fraud in selling mortgage-backed securities, liability for inaccurate credit ratings, exemptions under JOBS Act

    Table of Contents:

    • Summary of Contents Contents Preface Acknowledgments Special Notice
    • Chapter 1 Introduction to Securities Markets and Regulation
    • Chapter 2 Definition of Security
    • Chapter 3 Materiality
    • Chapter 4 Registration of Securities Offerings
    • Chapter 5 Exemptions from Securities Act Registration
    • Chapter 6 Securities Act Liability
    • Chapter 7 Secondary and Other Postoffering Distributions
    • Chapter 8 Securities Exchange Act of 1934
    • Chapter 9 Rule 10b-5
    • Chapter 10 Insider Trading
    • Chapter 11 Regulation of Securities Industry
    • Chapter 12 Public Enforcement
    • Chapter 13 U.S. Regulation of Cross-Border Securities Transactions Table of Cases Index

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    Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition

    By www.cch.ca
    Published On :: Fri, 02 May 2014 13:18:03 GMT

    Published: June 2012


    Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation.

    Topics covered:

    • Transfer of death deeds
    • Self-settled spendthrift trusts
    • The Rule Against Perpetuities reform
    • Federal Gift, Estate, and Generation-Skipping Transfer Tax
    • Uniform Trust Code
    • The rights of same-sex partners
    • Medicaid planning
    • Physician-assisted suicide
    • Intestacy
    • Wills and trusts, including non-probate assets
    • Disability and death planning
    • Malpractice and professional responsibility

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    Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)

    By www.cch.ca
    Published On :: Fri, 30 May 2014 09:01:56 GMT

    William D. Mitchell, J.D.

    Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation.

    Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

    Chapter 1 The Accumulation and Preservation of Wealth
    Chapter 2 Wills, Revocable Trusts, and Other Alternatives
    Chapter 3 Overview of Tax Principles
    Chapter 4 The Marital Deduction
    Chapter 5 Bypass Trusts
    Chapter 6 Gifts
    Chapter 7 Life Insurance
    Chapter 8 Annuities
    Chapter 9 Valuation of Business Interests and Other Property
    Chapter 10 Charitable Contributions
    Chapter 11 Funding for Liquidity
    Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
    Chapter 13 Asset Protection
    Chapter 14 Benefits and Domestic Relations
    Chapter 15 Post-Death Estate Planning
    Chapter 16 Benefit Plans
    Chapter 17 Tax-Qualified Retirement Plans
    Chapter 18 Employee Stock Ownership Plans
    Chapter 19 Nonqualified Retirement Plans
    Chapter 20 Personal Investing
    Chapter 21 Business Transfers
    Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
    Chapter 23 Tax-Qualified Plan Distributions
    Chapter 24 Distributions From Nonqualified Plans
    Chapter 25 Protection of Retirement Income
    Chapter 26 Incapacity and Other Retirement Issues
    Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
    Chapter 28 Estate Planning for Nonqualified Retirement Plans
    Chapter 29 IRA Distributions
    Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
    Chapter 31 Family Limited Partnerships
    Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables
    Appendix B Act/Public Law Number

    7" x 10"    1,300 pages

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    Estate & Retirement Planning Answer Book, 2014 Edition (U.S.)

    By www.cch.ca
    Published On :: Fri, 31 May 2013 11:00:05 GMT

    Author: William D. Mitchell, J.D.

    Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

    Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

    Chapter 1 The Accumulation and Preservation of Wealth
    Chapter 2 Wills, Revocable Trusts, and Other Alternatives
    Chapter 3 Overview of Tax Principles
    Chapter 4 The Marital Deduction
    Chapter 5 Bypass Trusts
    Chapter 6 Gifts
    Chapter 7 Life Insurance
    Chapter 8 Annuities
    Chapter 9 Valuation of Business Interests and Other Property
    Chapter 10 Charitable Contributions
    Chapter 11 Funding for Liquidity
    Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
    Chapter 13 Asset Protection
    Chapter 14 Benefits and Tax Planning in Marital Settlements
    Chapter 15 Post-Death Estate Planning
    Chapter 16 Benefit Plans
    Chapter 17 Tax-Qualified Retirement Plans
    Chapter 18 Employee Stock Ownership Plans
    Chapter 19 Nonquaified Retirement Plans
    Chapter 20 Personal Investing
    Chapter 21 Business Transfers
    Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
    Chapter 23 Tax-Qualified Plan Distributions
    Chapter 24 Distributions From Nonqualified Plans
    Chapter 25 Protection of Retirement Income
    Chapter 26 Incapacity and Other Retirement Issues
    Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
    Chapter 28 Estate Planning for Nonqualified Retirement Plans
    Chapter 29 IRA Distributions
    Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
    Chapter 31 Family Limited Partnerships
    Appendix A Treasury Regulations Section

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    Estate & Gift Tax Handbook (2014) (U.S.)

    By www.cch.ca
    Published On :: Fri, 30 May 2014 08:56:38 GMT

    Susan Flax Posner

    Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

    The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook:

    • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
    • Form 1041, United States Income Tax Return for a Trust
    • Form 1041, United States Income Tax Return for an Estate
    • Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
    • Form 1040, Decedent's Final Individual Income Tax Return.
    All relevant terms and key concepts are thoroughly defined and illustrated.

    Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
    Chapter 2: The Federal Gift Tax
    Chapter 3: Revocable Living Trusts
    Chapter 4: Life Insurance
    Chapter 5: Anti-Freeze Valuation Rules
    Chapter 6: GRITs, GRATs, GRUTs
    Chapter 7: Qualified Personal Residence Truats (QPRTs)
    Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
    Chapter 9: Tax-Free Gifts
    Chapter 10: Charitable and Split Interest Transfers
    Chapter 11: Marital Deduction
    Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool
    Chapter 13: Family Limited Partnerships (FLPs)
    Chapter 14: Calculation of the Gift Tax
    Chapter 15: Portability
    Chapter 16: Transfer Taxes Imposed on Expatriates
    Chapter 17: The Gift Tax Return-Form 709
    Chapter 18: The Federal Estate Tax
    Chapter 19: Valuation
    Chapter 20: Estate Tax Deductions
    Chapter 21: Estate Tax Credits
    Chapter 22: Computation of Estate Tax
    Chapter 23: Opinions for Paying the Estate Tax
    Chapter 24: The Estate Tax Return-Form 706
    Chapter 25: Generation-Skipping Transfer Tax
    Chapter 26: Decedent's Final Income Tax Return
    Chapter 27: Sample of Decedent's Final Income Tax Return
    Chapter 28: Income Taxation of Trusts and Estates
    Chapter 29: Sample Income Tax Returns for Trusts
    Chapter 30: Sample Income Tax Returns for Estates
    Appendix A: Glossary of Terms

    7-1/2" x 10"   1,292 pages

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    Estate & Gift Tax Handbook (2013) (U.S.)

    By www.cch.ca
    Published On :: Fri, 31 May 2013 10:10:10 GMT

    Author: Susan Flax Posner

    Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

    The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year.

    Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

    The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook:

    -Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
    -Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
    -Form 1041, United States Income Tax Return for a Trust
    -Form 1041, United States Income Tax Return for an Estate
    -Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
    -Form 1040, Decedent's Final Individual Income Tax Return.

    Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
    Chapter 2: The Federal Gift Tax
    Chapter 3: Revocable Living Trusts
    Chapter 4: Life Insurance
    Chapter 5: Anti-Freeze Valuation Rules
    Chapter 6: GRITs, GRATs, GRUTs
    Chapter 7: Qualified Personal Residence Truats (QPRTs)
    Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
    Chapter 9: Tax-Free Gifts
    Chapter 10: Charitable and Split Interest Transfers
    Chapter 11: Marital Deduction
    Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool
    Chapter 13: Family Limited Partnerships (FLPs)
    Chapter 14: Calculation of the Gift Tax
    Chapter 15: Gifts by Nonresident Citizens
    Chapter 16: Transfer Taxes Imposed on Expatriates
    Chapter 17: The Gift Tax Return — Form 709
    Chapter 18: The Federal Estate Tax
    Chapter 19: Valuation
    Chapter 20: Estat

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    Contemporary Tax Practice: Research, Planning and Strategies (Third Edition)

    By www.cch.ca
    Published On :: Thu, 06 Jun 2013 09:01:21 GMT

    Authors: John O. Everett, Cherie Hennig and Nancy Nichols

    This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice.

    Build a solid foundation

    • Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today
    • Users will gain a thorough understanding of how to perform tax research in today’s environment
    • Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods
    • Users gain exposure to tax practice issues and learn about tax communications
    • Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning.
    Then take it to the next level
    •  Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more
    • This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients
    • A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more
    Table of Contents:
    • Introduction to Tax Authority — Legislative Authority
    • Introduction to Tax Authority — Administrative Authority
    • Introduction to Tax Authority — Judicial Authority
    • Tax Research — Locating and Assessing Tax Authority
    • Landmark Judicial Decisions — Gross Income
    • Landmark Judicial Decisions — Deductions
    • Landmark Judicial Decisions — Property Gains and Losses
    • Landmark Judicial Decisions — Accounting Methods and Records
    • Tax Practice — Procedures, Administration and Sanctions
    • Tax Communications: Anatomy of a Tax Engagement
    • Tax Planning Strategies — Individual Taxpayers
    • Tax Planning Strategies — Retirement Issues
    • Tax Planning Strategies — Estate & Gift Tax Basics
    • Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues
    • Tax Planning Strategies — Choice of Business Entity
    • Tax Planning Strategies — Closely-Held Business
    • The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences
    • Tax Reform Proposals

    696 pages

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    ComplyTrack - Healthcare

    By www.cch.ca
    Published On :: Wed, 26 Jan 2011 13:12:35 GMT

    ComplyTrack - Healthcare Product Page

    If you would like more details about this product, or would like to order a copy online, please click here.


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    Competition Law of the United States

    By www.cch.ca
    Published On :: Fri, 21 Feb 2014 14:31:23 GMT

    Published: January 2013


    Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law of the United States covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions.

    Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement.

    The book proceeds to a detailed analysis of substantive prohibitions, including:

    • Cartels and other horizontal agreements
    • Vertical restraints
    • The various types of abusive conduct by the dominant firms and the appraisal of concentrations
    • Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies
    • Voluntary merger notifications and clearance decisions
    • Description of the judicial review of administrative decisions

    Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law.


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    Competition Law in Canada

    By www.cch.ca
    Published On :: Fri, 21 Feb 2014 14:22:17 GMT

    Published: August 2013


    Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law in Canada covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions.

    Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement.

    The book proceeds to a detailed analysis of substantive prohibitions, including:

    • Cartels and other horizontal agreements
    • Vertical restraints
    • The various types of abusive conduct by the dominant firms and the appraisal of concentrations
    • Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies
    • Voluntary merger notifications and clearance decisions
    • Description of the judicial review of administrative decisions

    Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law.


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    CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition

    By www.cch.ca
    Published On :: Mon, 25 Jun 2012 08:54:44 GMT

    COURSE 2 (Advocis 232)
    CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition

    Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts.

    If you would like more details about this product, or would like to order a copy online, please click here.


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    CCH R&D Pro

    By www.cch.ca
    Published On :: Tue, 22 Apr 2014 09:08:15 GMT

     Maximize your clients' SR&ED tax credits with technical precision

    Every year, the Canadian government awards more than
    $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).

    CCH R&D Pro, an innovative Web-based software, brings the daunting claim process down to size, making it easy for you to collect financial and technical information related to SR&ED projects and generate the required documentation to file your clients' SR&ED investment tax credits.

    You will find this bilingual made-in-Canada software solution comprehensive and intuitive to use. With CCH R&D Pro, your firm will be able to easily manage the entire SR&ED claims process for multiple clients, and accelerate the processing time.

    Register Here for a Free 14-Day Trial.

    Save time and costs

    • CCH R&D Pro automatically structures and documents your project in accordance with the CRA requirements.
    • Allows you to share technical information with SR&ED experts to validate your project's eligibility, right from conception.
    • Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules.
    • Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data is collated.
    • You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.

    Archive and retrieve data – CCH R&D Pro manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure Web-based interface.

    Provide access to multiple users

    • Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.
    • The Client Management Module allows you to manage data for multiple clients – they can upload documentation of expenses and activities related to their projects in real time, while access permissions ensure each client sees only their own data.

    Better manage your clients' budgets – SR&ED investment tax credits can h

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    CCH R&D Express

    By www.cch.ca
    Published On :: Mon, 21 Apr 2014 15:22:50 GMT


    Easily gather and import SR&ED data with CCH R&D Express

    CCH R&D Express is an innovative Web-based solution that is used to gather the SR&ED project information needed for the T661 Part 2 form in Corporate Taxprep. The data can then be imported into Corporate Taxprep, saving you from having to retype it or copy and paste each item. (CCH R&D Express is sold as a separate product from Corporate Taxprep and an annual license is required.)

    CCH R&D Express includes the following features:

    • Multiple project support. CCH R&D Express allows you to enter information with regard to an unlimited number of SR&ED projects.
    • Security and role-based access. Using a secure socket layer (SSL) CCH R&D Express and data is hosted in Canada at a secure, robust and trusted facility. CCH R&D Express also allows for role-based access to data or projects.
    • Easily revised. Project information can easily be revised and re-imported into Corporate Taxprep. You can also import data from a previous year’s Corporate Taxprep file or other “.csv” files, saving time and reducing data errors.
    • Consistent presentation. CCH R&D Express resembles the CRA’s T661 Part 2 form and corresponds with the form presented in Corporate Taxprep for quick and easy data comparison.
    • Intelligent data entry and validation. Yes/No boxes, check boxes, date fields, and a drop-down list of valid field of science/technology codes all help make data entry as easy as possible and help reduce errors. There is also a basic text editor to help complete the open-ended questions and ensure that data complies with word count limits imposed by CRA.

    Register for a FREE Webinar.

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    CCH R&D Corp (EN Dummy)

    By www.cch.ca
    Published On :: Tue, 04 Oct 2011 14:55:09 GMT

    Every year, the Canadian government awards more $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).

    CCH R&D Corp, an innovative web-based software, brings the daunting claim process down to size, making it easy to collect financial and technical information related to SR&ED projects and generate the required documentation to file SR&ED investment tax credits.

    You will find this bilingual made-in-Canada software solution so comprehensive and intuitive to use that your company will be able to easily manage the whole SR&ED claims process on its own and at a fraction of the cost of working with a professional consultant.

    Register for Free 21-Day Trial
    Save time and costs

    • CCH R&D Corp automatically structures and documents your project in accordance with CRA requirements.
    • Allows you to share technical information with SR&ED experts to validate your project's eligibility, right from conception.
    • Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules. Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data are collated.
    • You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.

    Archive and retrieve data - CCH R&D Corp manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure web-based interface.

    Provide access to multiple users - Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.

    Better manage your budgets - Your business can make reserves based on investment tax credits to be received, plan research budgets and optimize your tax credits by offering the opportunity to collate data from the moment a research project is launched.

    If you would like more details about this product, or would like to order a copy online, please click here.


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    CCH R&D Corp

    By www.cch.ca
    Published On :: Thu, 01 May 2014 11:21:38 GMT

      Every year, the Canadian government awards more $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED).

    CCH R&D Corp, an innovative Web-based software, brings the daunting claim process down to size, making it easy to collect financial and technical information related to SR&ED projects and generate the required documentation to file SR&ED investment tax credits.

    You will find this bilingual made-in-Canada software solution so comprehensive and intuitive to use that your company will be able to easily manage the whole SR&ED claims process on its own and at a fraction of the cost of working with a professional consultant.

    Register for a Free 21-Day Trial

    Save time and costs

    • CCH R&D Corp automatically structures and documents your project in accordance with the CRA requirements.
    • Allows you to share technical information with SR&ED experts to validate your project’s eligibility, right from conception.
    • Fully integrates with Corporate Taxprep to help prepare T661 forms and related schedules. Detailed financial and technical reports to be enclosed with the corporate (T2) tax return are automatically updated as data are collated.
    • You select your preferred calculation method for expenses, confident that the appropriate tax forms are completed and investment tax credits are calculated correctly.

    Archive and retrieve data - CCH R&D Corp manages projects per fiscal years and offers continuing archiving of projects and the related documentation. Archived data can be easily accessed through the secure Web-based interface.

    Provide access to multiple users - Get input from the whole team, working from a secure, central repository. They can review, consult or edit data from any location with an Internet connection. Ideal for multi-location projects and teams.

    Better manage your budgets - Your business can make reserves based on investment tax credits to be received, plan research budgets

    If you would like more details about this product, or would like to order a copy online, please click here.


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    Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver

    By www.cch.ca
    Published On :: Thu, 20 Sep 2012 13:26:12 GMT

    This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

    Here are just some of the topics that will be covered at this important event:

    • How to determine which clients are potential prospects for your consultation service
    • How to efficiently prepare a consultation using CCH Profit Driver
    • How to explain financial formulas using terms that are easy to understand
    • How to conduct the ideal consultation
    • What your next steps should be after the consultation has been completed
    • What your pricing strategy should be for these value-added services
    • And more!

      Here’s what people have to say about Mark Holton’s sessions:

      "Great presentation and good ideas to get going on client meetings."
      S. Payment

      "Great speaker. Informative and entertaining."
      I. Cannon

      "Excellent presentation. This will really help me get started with CCH Profit Driver."
      G. Andrews

      If you would like more details about this product, or would like to order a copy online, please click here.


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      Archived Webinar - Implementing Estate Freezes Part I

      By www.cch.ca
      Published On :: Wed, 21 Nov 2012 10:34:05 GMT

      One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities.

      Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include:

      • What is an estate freeze?
      • When should a freeze be implemented?
      • Basic configuration
      • Share provisions
      • Section 85 vs section 86 freezes
      • Common pitfalls
      • The use of trusts
      • Tax traps associated with estate freezes

      Part 2 of this series will air during the winter semester. Details can be found at [link coming later].

      If you would like more details about this product, or would like to order a copy online, please click here.


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      Arbitrability: International and Comparative Perspectives

      By www.cch.ca
      Published On :: Mon, 18 Nov 2013 15:27:59 GMT

      Published: March 2009


      It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice.

      Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards.

      The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law.

      This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added.

      The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today.


      If you would like more details about this product, or would like to order a copy online, please click here.


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      Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

      By www.cch.ca
      Published On :: Thu, 29 May 2014 15:01:49 GMT

      Philip Wilson

      The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

      Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

      The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

      It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

      The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

      • Agriculture, forestry, fishing, and hunting
      • Mining
      • Utilities
      • Construction
      • Manufacturing
      • Wholesale trade
      • Retail trade
      • Transportation and warehousing
      • Information
      • Finance and insurance
      • Real estate and rental leasing
      • Professional, scientific and technical services
      • Management of companies (holding companies)
      • Administrative and support and waste management and remediation services
      • Health care and social assistance
      • Arts, entertainment and recreation
      • Accommodation and food services
      • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

      8 ½" x 11"   824 pages

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      Almanac of Business & Industrial Financial Ratios (2014)

      By www.cch.ca
      Published On :: Fri, 31 May 2013 09:19:05 GMT

      Author: Dr. Leo Troy

      The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

      Data for each industry is divided into 13 categories based on company size. You'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

      The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

      Comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

      The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

      • Agriculture, forestry, fishing, and hunting
      • Mining
      • Utilities
      • Construction
      • Manufacturing
      • Wholesale trade
      • Retail trade
      • Transportation and warehousing
      • Information
      • Finance and insurance
      • Real estate and rental leasing
      • Professional, scientific and technical services
      • Management of companies (holding companies)
      • Administrative and support and waste management and remediation
        services
      • Health care and social assistance
      • Arts, entertainment and recreation
      • Accommodation and food services
      • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

      824 pages

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      2013 U.S. Master Tax Guide + the

      If you would like more details about this product, or would like to order a copy online, please click here.


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      Almanac of Business & Industrial Financial Ratios (2013)

      By www.cch.ca
      Published On :: Thu, 14 Jun 2012 15:03:37 GMT

      Author: Dr. Leo Troy

      The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. 

      Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

      The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.
      The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

      The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

      • Agriculture, forestry, fishing, and hunting
      • Mining
      • Utilities
      • Construction
      • Manufacturing
      • Wholesale trade
      • Retail trade
      • Transportation and warehousing
      • Information
      • Finance and insurance
      • Real estate and rental leasing
      • Professional, scientific and technical services
      • Management of companies (holding companies)
      • Administrative and support and waste management and remediation services
      • Health care and social assistance
      • Arts, entertainment and recreation
      • Accommodation and food services
      • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

      If you would like more details about this product, or would like to order a copy online, please click here.


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      Humphry Repton in Hertfordshire: documents and landscapes / edited by Susan Flood and Tom Williamson

      By library.mit.edu
      Published On :: Sun, 13 Oct 2019 06:00:01 EDT

      Rotch Library - SB470.R47 H86 2018


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      Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke

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      Temporary works: principles of design and construction.

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      E ho'i ka u'i: perspectives on placemaking in Hawai'i / compiled and edited by Kelsy M.Y. Jorgensen

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      Neocolonialism and built heritage: echoes of empire in Africa, Asia, and Europe / edited by Daniel E. Coslett

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      Published On :: Sun, 19 Jan 2020 06:00:02 EST

      Rotch Library - NA2543.I47 N46 2019


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      Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande

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      Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao

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      The Routledge companion to critical approaches to contemporary architecture / edited by Swati Chattopadhyay and Jeremy White

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      Heating Systems Troubleshooting & Repair: Maintenance Tips and Forensic Observations.

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      Comprehensive tectonics: technical building assemblies from the ground to the sky / edited by Alexis Gregory

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      New York contemporary: GRADE architecture and interiors / Thomas Hickey & Edward Yedid

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      The concept of monument in Achaemenid Empire / Mehr Azar Soheil

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      Published On :: Sun, 23 Feb 2020 06:00:02 EST

      Rotch Library - NA2543.S46 S64 2019


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