Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

CCH Canadian presents the second in a series of online seminars on IFRS for Canada. This 90-minute online seminar is presented by Peter D. Chant, FCA, Ph.D., Partner at Deloitte Canada and author of the upcoming book, iGAAP 2008: IFRS for Canada.

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

• Key dates
• Scope
• Definition of a business
• Measuring the exchange
• Elements of the purchase equation
• The “Measurement Period”
• Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

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

Available June 2012

Part of the new CCH Beacon Series, Taxation of the Entertainment Industry 2012 is an insightful treatise that helps practitioners in entertainment tax planning:
• spot unique issues before they become problems,
• interpret rules and regulations correctly,
• make business decisions that lower taxes,
• and ensure compliance with the law.

This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.

Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:
• Know how the law characterizes ownership rights and interests
• Choose a business form that provides maximum tax advantage
• Determine the best time to report and recognize income
• Reduce the tax burden through deductions, depreciation, and the investment tax credit
• Avoid liability for failure to withhold wages
• Realize tax deferral and tax savings through foreign production or distribution
• Discover innovative and creative strategies for financing film production and distribution, and 
• Pay close attention to the special tax considerations that apply to talent.

Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.

CONTENTS:
• Overview
• Fundamental Characterization Issues
• Choice of Entity
• Income Recognition, Timing and Characterization
• Deductions and Depreciation
• Wage Withholding
• Foreign Production and Distribution
• U.S. Tax Withholding on Foreign Persons
• Financing Using Domestic Tax Shelters
• Other Financing Methods
• Tax Planning for Talent
• California Taxation
• The Sports Industry
• The Music Industry
• Film Financing
• Forms

ABOUT THE AUTHOR:
Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP.  He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section.  Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class.  He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry.  Mr. Moore is an adjunct professor for the UC

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

Available: September 2011

The California Sales and Use Tax Answer Book provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax.

The California Sales and Use Tax Answer Book provides coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

CONTENTS:

Chapter 1 Overview of Sales and Use Taxation
Chapter 2 Constitutional Principles Impacting State and Local Taxation
Chapter 3 Sales Tax
Chapter 4 Use Tax
Chapter 5 Exclusions from Gross Receipts/Sales Price
Chapter 6 Special Treatment Afforded to Various Business Activities
Chapter 7 Vehicles, Vessels and Aircraft
Chapter 8 Exemptions
Chapter 9 Other Exemptions
Chapter 10 Subjects of Sales and Use Taxes
Chapter 11 Permits, Security and Tax Rates
Chapter 12 Returns and Payment
Chapter 13 Records and Audits
Chapter 14 Assessment and Appeals
Chapter 15 Penalties and Interest
Chapter 16 Refunds and Credits
Chapter 17 Court Actions and Related Matters
Chapter 18 State Tax Collection Procedures
Chapter 19 Organization of State Sales and Use Tax Administration

Table of Authorities
Table of California Revenue and Taxation Code Sections
Table of Cases
Index

 

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

Available: October 2011 

A multistate guide that covers how to set up and administer trusts in all fifty states. It enables the practitioner to keep abreast of the increasingly complex state rules that govern the establishment, maintenance and taxation of trusts and is of interest to the accountant and financial planner who makes provisions for his client's wealth management.

The book deals with the individual state rules for the creation of a trust, for appointing a trustee (including the qualifications that the trustee must have and the fiduciary duties that the trustee will owe to the grantor and the beneficiaries). The book discusses state requirements for modifying or revoking the trust. It covers the issues that arise if the grantor wishes to move the situs of the trust from one state to another. The permissible duration of a trust is also considered as is the Rule Against Perpetuities in states where this is still an issue.

This publication also discusses the accounting aspects of maintaining a trust from the state point of view, including creditor's rights in a trust, the different distribution standards in trust agreements, the effect of the Uniform Principal and Income Act (as adopted by each individual state), investment standards and total return trusts.

Also included is a discussion of the different state income tax rules, including forms and instructions for each state.

• Revocable Trusts
• Modification or Termination of Trusts
• Issues in Connection with Trustee's Power to Make Discretionary Distributions
• Trusts for Pets and Purpose Trusts
• Asset Protection
• Nonresident Qualification as Trustee
• Trust Administration: Power to Adjust and Total Return Trusts
• Trust Accounting: Principal and Income
• Decanting the TrustIf you would like more details about this product, or would like to order a copy online, please click here.
  
  
  Full Article
  
  

Available: November 2011

CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

Related Books:

• State Tax Handbook (2012)
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Guidebook to Connecticut Taxes (2012)
• Guidebook to Florida Taxes (2012)
• Guidebook to Maryland Taxes (2012)
• Guidebook to Michigan Taxes (2012)
• Guidebook to New Jersey Taxes (2012)
• Guidebook to New York Taxes (2012)
• Guidebook to North Carolina Taxes (2012)
• Guidebook to Ohio Taxes (2012)
• Guidebook to Pennsylvania Taxes (2012)
• Guidebook to Virginia Taxes (2012)
• Guidebook to Texas Taxes (2012)

  

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

Available: August 2011

Australia’s number one tax reference is designed to help practitioners, businesses, other organizations and students quickly locate accurate answers to their tax questions.

Whether it is being used to help prepare tax returns for the current tax year or to work out the tax issues and implications of decisions and transactions in the immediate future years, the Australian Master Tax Guide is an essential resource for anyone working in or dealing with tax. Up-to-date through June 30, 2011.

• Cross referenced at the end of each CCH paragraph to more detailed information in key CCH updating services
• Handy checklists and tables, complete effective life (depreciation) tables and a calendar of key tax dates
• Entirely new chapter of handy tax checklists
• A practical way to keep up to date on the changes to Australia’s complex tax system

The CCH Australian Master Tax Guide is written and updated by CCH's team of tax accountants and lawyers, and a select group of top tax professionals.

 

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

CCH's Guidebook to Massachusetts Taxes is the perfect resource for concise explanation for practitioners working with state taxation in Massachusetts.  Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings.  This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Massachusetts returns or who are required to deal with Massachusetts taxes.

Now in its 43rd edition, this popular handbook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest:

• personal income tax
• corporation excise (income) tax
• taxes on banks and other financial institutions
• sales and use taxes
• estate tax

Other Massachusetts taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.  

The Guidebook includes additional practical tips, pointers and examples to practitioners by Stephen M. Politi, Esq., a partner of the Boston law firm, Engel & Schultz, P.C.  This valuable commentary helps practitioners further apply the complex principles of Massachusetts tax law to specific practice situations.

For the user's convenience in determining what is new in the Massachusetts tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.  While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Massachusetts and related federal provisions are provided throughout for those who wish to examine full text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy.  Helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

 

Related Titles:

• State Tax Handbook 2011
• Full Article

Available: November 2011

Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states.

The 2012 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

Chapter 1 Nature and Purpose of Sales and Use Taxation
Chapter 2 Constitutional Rights
Chapter 3 Taxable Persons
Chapter 4 Taxable Transactions
Chapter 5 Interstate and Extraterritorial Transactions  
Chapter 6 Subjects of Sales and Use Taxes
Chapter 7 Amount of Tax
Chapter 8 Accounting Methods
Chapter 9 Rates of Tax
Chapter 10 Returns or Reports
Chapter 11 Payment
Chapter 12 Refunds and Credits
Chapter 13 Organization of State Sales and Use Tax Administrations
Chapter 14 License and Registration
Chapter 15 Audits
Chapter 16 Assessment and Appeals Process
Chapter 17 Collection of Tax by Seller
Chapter 18 Collection of Tax by State
Chapter 19 Penalties
Chapter 20 Local State Taxes
Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
Chapter 22 Gross Receipts Tax 

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

Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.

Related Books:

• U.S. Master Sales and Use Tax Guide (2012)
• Sales and Use Tax Answer Book 2013 
• California Sales and Use Tax Answer Book 2011

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

Available: March 2012

A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.

Especially helpful are the multistate quick-answer charts - a CCH exclusive!

OVERVIEW
- Constitutional Issues--Federal Limitations
- Multistate Agreements

CHARTS
- Agricultural Exemptions
- Clothing
- Collection Discounts Allowed Seller
- Components of Basis
- Computers and Computer Services
- Drop Shipments
- Electronic Payment of Sales Tax
- Exemption and Resale Certificates' Validity Periods
- Financial Institutions
- Food and Meals
- Interest Rates on Delinquent or Deficient Payments
- Leases and Rentals
- Mail-Order Sales
- Manufacturing and Machinery
- Medicines, Medical Services and Devices
- Newspapers and Periodicals
- Occasional Sales
- Penalties
- Pollution Control Equipment
- Rates and Basis
- Sales for Resale
- Services
- Statutes of Limitations
- Tax Calendar
- Taxpayer Remedies
- Trade-Ins
- Vending Machine Sales

STATE SUMMARIES
For each state:
- Scope of Tax
- Tax Base
- List of Exemptions, Exceptions and Exclusions
- Rate of Tax
- Local Taxes
- Returns, Payments, and Due Dates
- Prepayment of Taxes
- Vendor Registration
- Sales or Use Tax Credits
- Deficiency Assessments
- Audit Procedures
- Statute of Limitations
- Application for Refund

Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project.

Related Books:

• Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012
• Sales and Use Tax Answer Book (2013) 
• U.S. Master Excise Tax Guide (Seventh Edition)

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

For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements.

Features & Coverage:

• Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats
• Saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• References to CRA documents, legislation and cases

Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.

Table of Contents:

Chapter 1 - Introduction

What is a Trust?

• Basic Types of Trusts
• Determining Whether a Trust Exists
• Parties to a Trust
• Purpose Trusts and Charitable Purpose Trusts

Chapter 2 - Filing a Trust Income Tax Return and Related Matters

• Filing Requirements
• Payment of Tax
• Penalties
• Assessments, Objections and Appeals
• Taxpayer Relief Provisions
• Other Considerations

Chapter 3 - Identification: Types of Trusts

• Testamentary Trusts
• Inter Vivos Trusts

Chapter 4 - Total Trust Income

• Total Trust Income (“Step 2" on T3 return)
• Capital Gains and Losses
• Pension Income
• Dividends from Taxable Canadian Corporations
• Foreign Investment Income
• Other Investment Income
• Business, Farming, Fishing, and Rental Income
• NISA Fund No.2 <

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

  
  
  Full Article
  
  

Available: September 2011

Author: Dr. Leo Troy

Determine a company's true measure of performance and value. 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.

Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value.  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 reli

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

  
  
  Full Article
  
  

CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.

This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.

THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

Complimentary Special report: www.cch.ca/Sunset

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

Published: July 2013

Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems.

A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion.

Topics covered:

• Law reform projects
• Scholarly writing
• Revocable trusts
• Harmless error in will execution
• Uniform law activity, including the Uniform Premarital and Marital Agreements Act
• Finalization of the Restatements on Property and Trusts
• Social science work on inheritance and intestacy
• Inheritance among same-sex partners
• Probate and non-probate transfers
• Trust administration and modification
• Creditor’s rights
• Spousal and children’s shares

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

CCH Provides the critical explanation and analysis to help you make sense of federal tax provisions enacted in 2001 and 2003 that are scheduled to expire December 31, 2012, so you can plan, respond and advise with confidence.
This book provides you with timely and practical guidance on the impending sunset of the tax cuts and benefits originally enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Additionally, enhanced capital gains and dividends tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and subsequent legislation will also sunset after December 31, 2012. CCH editors, together with leading tax practionners and commentators, have created a complete practical analysis, guidance, examples and planning tips.
THE IRC provisions impacted by the sunset provisions of EGTRRA and JGTRRA are arranged in Code section sequence with caution language. CCH also provides several special tables and lists to facilitate quick and thorough understanding of how the sunset works, impacts the IRC and how it affects taxpayers.

Complimentary Special report: www.cch.ca/Sunset

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

A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions.

Topics covered:

• New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD
• Getting started
• Family-owned businesses
• Identification of appropriate buyers
• Determination of clients' key motivators
• Insurance
• Small business gains exemption
• Business valuation
• Circumstances of sale, such as retirement, disability, or death

Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused.

Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15