we Synthetic biology could enable bioweapons development By feedproxy.google.com Published On :: 19 Jun 2018 22:23:25 +0000 A new National Academies report names and classifies the kinds of biological weapons that could emerge from techniques like CRISPR gene editing and DNA synthesis Full Article
we U.S. report proposes lower safe level for perfluorochemical exposure By feedproxy.google.com Published On :: 22 Jun 2018 12:44:53 +0000 ATSDR daily dose numbers for PFOS and PFOA are one-tenth those of EPA Full Article
we Winning at a chemistry innovation contest in Sweden By feedproxy.google.com Published On :: 22 Jun 2018 13:15:00 +0000 Technologies for wastewater treatment and glycidol production among winners at second annual competition Full Article
we Some Chinese power plants may underreport sulfur dioxide emissions By feedproxy.google.com Published On :: 23 Jun 2018 13:10:00 +0000 Data from air pollution monitors don’t jibe with satellite measurements Full Article
we Europe sweats over CO<sub>2</sub> shortage By feedproxy.google.com Published On :: 28 Jun 2018 17:01:30 +0000 Production at Coca-Cola is interrupted as hot weather drives surge in demand Full Article
we Chemists Celebrate Earth Week spreads awareness about the environment By feedproxy.google.com Published On :: 30 Jun 2018 13:12:57 +0000 On its 15th anniversary, ACS outreach program expands to a weeklong celebration Full Article
we U.S. EPA lowers lead dust exposure levels By feedproxy.google.com Published On :: 30 Jun 2018 13:16:22 +0000 Full Article
we Honeywell and Chemours ask U.S. Supreme Court to hear appeal in HFC case By feedproxy.google.com Published On :: 30 Jun 2018 13:27:57 +0000 Full Article
we Trump’s tweets prompt Pfizer to postpone drug price hikes By feedproxy.google.com Published On :: 13 Jul 2018 11:03:46 +0000 The president deemed the price rollback a victory, but industry watchers say Pfizer could benefit in the long run Full Article
we Molecule from fungi might whack weeds By feedproxy.google.com Published On :: 13 Jul 2018 15:36:00 +0000 Genome scan turns up aspterric acid, which has a new mode of herbicidal action Full Article
we Empowering a sustainable world By feedproxy.google.com Published On :: 13 Jul 2018 23:31:47 +0000 These members of the new guard of scientists are using systems thinking to make green chemistry mainstream Full Article
we Making molecular movies at Europe’s powerful X-ray laser facility By feedproxy.google.com Published On :: 21 Jul 2018 13:10:00 +0000 Although some kinks are still being worked out, the European XFEL is now giving researchers an unprecedented view of the inner workings of molecules and materials Full Article
we What’s ice cream, and why do we scream for it? By feedproxy.google.com Published On :: 25 Jul 2018 14:30:19 +0000 Innovations in food science continually improve on this classic sweet treat Full Article
we Broker’s call: Bandhan Bank (Overweight) By www.thehindubusinessline.com Published On :: Fri, 08 May 2020 15:59:07 +0530 JP Morgan Bandhan Bank (Overweight)CMP: ₹Target: ₹330We upgrade Bandhan Bank to Overweight following sharp underperformance year-to-date (-52 per cent Full Article Stocks
we All about the A13 Bionic chip powering the iPhone 11 By www.rediff.com Published On :: Sat, 28 Sep 2019 09:00:00 +0530 Apple says the A13 Bionic was the most power-efficient chip it's ever made -- it needs 40 per cent less power than the previous chip in the Apple Bionic series to perform the same tasks as the previous phones, says Devangshu Datta. Full Article A13 CPU GPU Apple Store IMAGE Intel Corporation Gordon Moore ARM Holdings TSMC A12 Bell Telephone Labs Devangshu Datta Walter Brattain William Shockley John Bardeen Apple Arcade
we New Creta gets 14K bookings in 2 weeks By www.rediff.com Published On :: Tue, 17 Mar 2020 15:27:13 +0530 Offering buyers a car that meets their aspirations & lifestyle needs, the Creta became a style icon.The Creta, which was officially launched on Monday, is a global model, created with an investment of more than Rs 1,000 crore. Full Article
we Volkswagen Ameo is a well-built car and fun to drive By www.rediff.com Published On :: Thu, 19 Mar 2020 08:00:00 +0530 The main USP of the Volkswagen Ameo lies under the hood and that's the 1.5-litre diesel engine, which comes with a 7-speed DSG.The Volkswagen Ameo, however, is likely to be discontinued soon because it won't be upgraded to meet the new BS6 norms and the sales volumes also don't justify keeping the car on the assembly line, which is why Volkswagen updated the Polo and Vento recently but gave the Ameo a miss. Full Article
we Will Power By www.cch.ca Published On :: Will Power summarizes the various issues affecting estate administration in Canada, from funeral arrangements to the final passing of accounts. This newsletter contains feature articles written by practitioners, as well as case summaries and a legislative update. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Regulation of Securities: SEC Answer Book, 3rd Edition By www.cch.ca Published On :: Do you need timely, accurate answers to today's tough regulatory questions? You'll find the answers in this completely revised and updated edition of Regulation of Securities: SEC Answer Book. Featuring a practical question and answer format similar to that embraced by the SEC, it answers virtually any question that could arise in day-to-day corporate compliance, and provides convenient access to relevant rules, procedures, case law, and forms. It gives you straightforward answers to relevant, real-world securities law questions. An extensive array of time-saving tables simplifies your work. Other research tools for streamlining your research include Securities Act registration forms, Exchange Act forms and schedules, and key SEC releases by topic. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we CCH Workflow - powered by XCM By www.cch.ca Published On :: Thu, 24 May 2012 09:41:32 GMT CCH Workflow - powered by XCM is a complete workflow management system that empowers you to manage all types of work firm-wide, within all departments and across multiple offices.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Canadian Wealth Management Guide By www.cch.ca Published On :: Making it easier to provide your clients with practical guidance Canadian Wealth Management Guide is a comprehensive resource that delivers practical strategies and tactics for maximizing wealth while minimizing tax exposure for individuals, private companies and public corporations. What sets it apart is that it is written for the investor using everyday language. It explains clearly how tax laws affect individuals and businesses so that you can incorporate text from the guide directly into your correspondence with clients. The focus is on the practical rather than the theoretical, making it easier for you to explain to clients how the law applies to them. The guide makes it quick and easy to find the information you need and is updated quarterly. Commentaries incorporate statutory law, case law and practical discussions, all the while discussing the technical aspects of the topic. Topics include: RRSP tax planning strategies "First Time" Home Buyers' Plan RRSP maturity options Income splitting Education planning Family tax planning Taxation of alternatives Professional corporations Employee equity investments Retirement compensation Employee loans Life insurance Immigration Emigration The principal residence Self employment, self incorporation Business succession issues Year-end tax planning Marriage Separation and divorce Planning for disabled persons Bonus features: Wealth Management Times newsletter, providing up-to-the minute coverage of the latest issues All relevant CRA Interpretation Bulletins and Information Circulars Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canadian Wealth Management Guide also find these publications instrumental to their practice: Canadian Estate Planning Guide Tax Planning for Small Business GuideIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Archived Webinar – Taxation of Private Businesses By www.cch.ca Published On :: Tue, 04 Nov 2008 08:35:43 GMT Webinar information current as of February 25, 2008. Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy. Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session. AGENDA Recent Developments in Remuneration - Robert Korne, BCF, Montreal and Quebec Declining Corporate Tax Rates and Eligible Dividends Integration: Bonuses Revisited Rethinking RRSPs for the Owner/Manager Maximizing the Capital Gains Exemption - Michael Goldberg, Minden Gross LLP, Toronto Presale and Ongoing Purification Structures Crystallization Strategies Tax Effective Structures The Section 84.1 Trap Maximizing Low Rate Income - Ray Hupfer, McLennan Ross LLP, Calgary and Edmonton Issues in Respect of “Association” Benefits of Separating Businesses Partnership Structures Consulting Business Opportunities Potpourri of Tips and Traps - William Cooper, Boughton Law Corporation, Vancouver Asset Sales Trump Share Sales Simplifying the Business Sale Rethinking the Personal Services Business Rules Trouble with Trusts Tax Reporting Traps This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group. David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs. Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs. William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company. Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesseIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Archived Webinar – In-Depth Dividend Taxation By www.cch.ca Published On :: Tue, 04 Nov 2008 08:35:44 GMT Webinar information current as of November 21, 2007. On June 29, 2006, draft legislation was introduced to lower the income tax rate on large corporation dividends received by Canadians. The objective is to eliminate the double taxation of large corporation dividends and so to make these investments more attractive relative to income trusts and other investments. This webinar will deal with some of the issues arising from this proposed legislation. Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients (personal and/or corporate) on taxation matters. AGENDA Overview of the rules Two new tax accounts: GRIP (general rate income pool) LRIP (low rate income pool) Change of status: CCPC to non-CCPC Non-CCPC to CCPC Amalgamations and winding-ups Eligible dividends Excessive eligible dividends: Anti-avoidance rule Election to treat part as a non-eligible dividend Bonus vs. dividends Interaction with RDTOH Sale of assets vs. shares – How do these rules affect the decision? Impact on post-mortem planning Impact on holding company structures and estate freezes How to structure share capital to stream eligible dividend payments Impact on income splitting Impact on corporate-owned life insurance This webinar will be presented by three tax specialists from Aird & Berlis LLP. Jack Bernstein LLB is the senior tax partner and chair of International Tax Practice at Aird & Berlis LLP. He is a member of the firm’s Tax Group and Tax Litigation Group, as well as the Mergers and Acquisitions Team. Barbara Worndl LLB has been a partner with Aird & Berlis LLP since 1988. She is practice group leader of the firm’s Tax Group. Barbara’s practice is focused on income tax with an emphasis on corporate and partnership taxation. Andrew Nicholls LLB joined Aird & Berlis LLP in 1999. He is a partner and a member of the firm’s Tax Group. Andrew’s tax practice focuses on income tax in the areas of derivatives, corporate and international tax. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Archived Webinar – GST Update By www.cch.ca Published On :: Thu, 22 May 2008 13:32:58 GMT This webcast was recorded on March 5, 2008 The purpose of GST Update is to inform Canadian businesses of some of the more significant GST developments including recent legislative changes, CRA administrative policy developments, and recent GST jurisprudence. Through participation in this seminar, registrants will receive timely information on current issues and practical advice in dealing with day-to-day GST issues. GST Update is intended for tax directors and corporate controllers responsible for GST compliance and planning initiatives. Agenda GST Rate Reduction ITC Documentation Requirements & GST Registry Corporate Reorganizations (GST Tips & Traps) Hot Audit Topics Standardized Accounting & Voluntary Disclosures Case Law Update on Financial Services Excise Tax & Insurance Premiums The Speaker Brent Murray is a partner in Wilson & Partners LLP, an independent tax law firm affiliated with PricewaterhouseCoopers LLP, whose practice focuses exclusively on commodity tax, customs and related matters including Goods and Services Tax (GST), Provincial Sales Tax (PST) and related cross-border matters. He has authored numerous articles and papers on commodity tax matters including conference papers for the Canadian Tax Foundation, Canadian Bar Association and CICA Commodity Tax Symposium and is a regular contributor to the GST Monitor and GST & Commodity Tax. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Archived Webinar – Cross-Border Tax Update By www.cch.ca Published On :: Thu, 22 May 2008 12:35:06 GMT This webcast was recoreded on March 26, 2008 Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation. This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house. Agenda Updates regarding the protocol to the Canada-U.S. Income Tax Convention The elimination of withholding tax on interest paid to non-residents Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents The status of the foreign investment entity/non-resident trust rules Developments in the area of transfer pricing The Speakers Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures. Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities. Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Estate and Retirement Planning Answer Book, 2012 Edition (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:09:46 GMT Available: September 2011 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we California Sales and Use Tax Answer Book 2011 By www.cch.ca Published On :: Thu, 13 Oct 2011 13:41:55 GMT 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. Full Article
we Fair Value Measurements Answer Book (2011) By www.cch.ca Published On :: Wed, 22 Jun 2011 14:46:28 GMT Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book) is the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC Topic 820's fair value measurement standards. Includes all the ASC Topic 820 support materials you need to remain in compliance with all requirements, including common Q&A's, helpful practice aids, official FASB documents, and sample SEC filings. Related Books: Accounting Research Manager - ARM If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Estate and Retirement Planning Answer Book, 2012 Ed. U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 09:18:28 GMT Available: September 2011 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, Estate and Retirement Planning Answer Book (2012 Edition), 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, Estate and Retirement Planning Answer Book, 2012 Edition, 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. Related Books: U.S. Master Tax Guide (2013) Estate Planning (2013 Edition) (U.S.) Family Foundation Handbook (2013) – U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Sales and Use Tax Answer Book (2012) By www.cch.ca Published On :: Thu, 13 Oct 2011 13:47:50 GMT 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. Full Article
we 1120S Express Answers (2012) By www.cch.ca Published On :: Wed, 10 Nov 2010 15:33:43 GMT Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from: Preparers will benefit from: Compliance oriented, line-by-line approach, Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted. Charts and tables summarizing important concepts, facts and figures Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs. Related Books: 1040 Express Answers (2012) 1041 Express Answers (2012) 1065 Express Answers (2012) U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition Income Tax Regulations (Winter 2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we 1041 Express Answers (2011 By www.cch.ca Published On :: Wed, 10 Nov 2010 15:25:00 GMT CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls. Highly visual, two-color presentation, making it it faster and easier to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed. Detailed topical index, including references to everyday practice terminology, point you to the answers you need. Handy tabbed divider section help you instantly identify the area you're looking for at a glance. CONTENTS: Tab 1: Filing Issues Tab 2: Form 1041 Tab 3: Income In Respect of a Decedent Tab 4: Business Income (or Loss) Tab 5: Farm Income (or Loss) Tab 6: Rents, Royalties, Partnerships Tab 7: Schedules A--Charitable Deduction and B--Income Distribution Deduction Tab 8: Schedule G--Tax Computation and Other Information Tab 9: Schedule I--AMT Tab 10: Schedule D--Capital Gains and Losses Tab 11: Schedule J--Accumulation Distribution Tab 12: Depreciation, Depletion, Amortization Tab 13: Schedule K-1 Tab 14: Modification and Termination Tab 15: State Tax Information Tab 16: Index With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 1If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we 1065 Express Answers (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:31:23 GMT Available: December 2011 Updated annually, this spiral-bound resource helps you prepare Form 1065 tax returns - with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted. Charts and tables summarizing important concepts, facts and figures. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs. Related Books: 1040 Express Answers (2012) 1041 Express Answers (2012) U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition U.S. INCOME TAX REGULATIONS, Winter 2012 Edition If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we 1065 Express Answers (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:35:13 GMT Available: November 2010 CCH's 1065 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare partnership tax returns and the partner's Schedule K-1. Updated annually, 1065 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1065 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. Preparers will benefit from: Compliance oriented, line-by-line approach, so you can quickly get the help needed while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply. New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the partnership return and can help your clients take advantage of new law changes to maximize their tax-saving opportunities and avoid pitfalls. Highly visual, two-color presentation, making it faster and easier to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed. Detailed topical index, including references to everyday practice terminology, point you to the answers you need. Handy tabbed divider section help you instantly identify the area you're looking for at a glance. CONTENTS: Form 1065--General Information Income and Deductions Schedules A and B Schedule K Schedules L, M-1, M-2 and M-3 Schedule D Partner’s Schedule K-1 Allocation Rules Partnership Formation Depreciation Transfers of Interest Death or Retirement of a Partner Terminations, Mergers and Divisions Real Estate Partnerships LLCs, LLPs and LLLPs State Tax Information Election Statements Form 1065 Checklist Index 1065 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we 1040 Express Answers (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:15:42 GMT Available: November 2010 1040 Express Answers is a spiral bound quick-reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand. You'll benefit from... Form-oriented organization presented the way you work - line-by-line, right down the return. Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply. New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax-saving opportunities and avoid pitfalls. Two-color format, making it fast and easy to find the information you need. Charts and tables summarizing important concepts, facts and figures to save you time when you need it most. Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic. With CCH's 1040 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 1040 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading fee additional). CONTENTS: Tab 1 Form 1040 Tab 2 Schedules A and B Tab 3 Schedules C, F and SE Tab 4 Schedule D and Form 4797 Tab 5 Schedule E: PALs and At-Risk Rules Tab 6 Form 2106 Tab 7 Form 4562: Depreciation Tab 8 Cars and Listed Property Tab 9 Social Security and Retirement Planning Tab 10 Tax Credits and AMT Tab 11 Estimated Payments/Penalties/Amended Returns Tab 12 Tax Representation Issues and Filings Tab 13 Family and Education Tab 14 Estate Planning Tab 15 State Tax Information Tab 16 Developments and Planning Tools Tab 17 Tax Tables Tab 18 Index Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment Full Article
we 1041 Express Answers (2012) By www.cch.ca Published On :: Mon, 20 Jun 2011 09:05:59 GMT Available: July 2011 Updated annually, 1041 Express Answers is a spiral-bound resource that helps tax practitioners who prepare fiduciary income tax returns. Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. New rules and form changes highlighted, Highly visual, two-color presentation, making it faster and easier to find the information you need. Charts and tables summarizing important concepts, facts and figures Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information. References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed. Related Books: 1040 Express Answers (2012) 1065 Express Answers (2012) U.S. Master Tax Guide®,2012 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition Full Article
we Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite By www.cch.ca Published On :: Mon, 28 Apr 2014 14:32:28 GMT About the CCH Accountants' Suite Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals. This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity. Make the move to the paperless office today! CCH Accountants' Suite Brochure Select a suite application to learn more about what the product can do for you and your firm: Taxprep - Canada's leading professional tax preparation software. ProSystem fx Practice Management - Puts you in control of your firm to improve profitability. CCH Practice - More than time and billing – CCH Practice meets your practice management needs. CCH Profit Driver - Financial analysis and strategic planning tool. CCH Document - Helps you move to a paperless office. CCH Scan - Intelligent Source Document Scanning. CCH Engagement - Paperless trial balance and engagements. CCH KnowledgeConnect - Captures your firm’s intellectual aIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Sales and Use Tax Answer Book (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 14:12:32 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 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. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. 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 9780808038986 7" x 10" 594 pages Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
we Sales and Use Tax Answer Book (2014) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:27:04 GMT Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA 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 Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Power Tools for Negotiating International Business Deals, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:47:13 GMT Published: October 2008 This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium. James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto. Table of contents: Chapter 1: The basics of International Business Deals Chapter 2: Negotiating International Sales of Goods and Services Chapter 3: Negotiating International Agency and Consulting Deals Chapter 4: Negotiating International Distribution Deals Chapter 5: Negotiating International License Deals Chapter 6: International Joint Venture and Consortium Deal Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we New York Sales & Use Tax Answer Book (2013) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:23:51 GMT All facets of sales and use tax are addressed, from the developing issues of what creates constitutional “nexus” and how the tax applies to e-commerce, to the more technical questions of what exemptions and credits are provided for; what obligations are imposed on vendors for registering, reporting, collecting and remitting tax, and how tax may determined and assessed on audit. This book goes beyond summarizing the relevant statutory and regulatory language, by providing extensive “Planning Points,” offering practical insight on the application and interpretation of sales and use tax rules. Chapter 1. Overview and Definitions Chapter 2. Taxable Transactions Chapter 3. Exemptions Chapter 4. Exempt Organizations Chapter 5. Use Tax Chapter 6. Collection of Tax Chapter 7. Vendor Obligations Chapter 8. Refunds & Credits Chapter 9. Assessment & Review Chapter 10 Sales Tax Audits Chapter 11 Penalties & Interest Chapter 12 Bulk Sales Chapter 13 Nexus & E-Commerce Chapter 14 Contractors Chapter 15 Industrial Development Agencies Chapter 16 New York City Sales Tax If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Kluwer IP Law.com / Manual IP Online By www.cch.ca Published On :: Thu, 24 Apr 2014 11:12:44 GMT Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice. With Kluwer IP Law Online, you can access all three modules: MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary. Features & Benefits: - Exclusive content provided by award-winning law firms and highly esteemed authors - Save time on research with a single resource - Overview of recently added materials - User Manual and customized training sessions available - Availability of MARC Records - Time Saving Practice Tools like Smart Charts - Sign up and access archives - Search across external resources such as the EPO and WIPO - Current awareness: News Alerts, Patent Blog and Copyright Blog View a free demo OR Download the brochure POWERFUL This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions. CONVENIENT Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere. AUTHORITATIVE Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals. “Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.” Wouter Pors, Head of IP, Bird & Bird The Netherlands ORDER THE BROWN BOOK IN PRINT If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Kluwer Arbitration.com By www.cch.ca Published On :: Wed, 23 Jan 2013 08:59:11 GMT KluwerArbitration.com is the leading online service for international commercial arbitrators. With a subscription to the service you will gain access to a valuable collection of arbitration related material saving you both time and money. Kluwer Arbitration includes: Case Law – Organised by court decisions and awards you can browse relevant institutions whose rules apply to the award and convention upon which the award is based. It covers over 3000 court decisions and 1,500 awards, many of which are exclusive to the site. Commentary – Gain access to a wealth of authoritative publications from the extensive Kluwer Law International arbitration catalogue. These include books, journals and loose-leafs. Conventions – The full text of the most important arbitration treaties. Legislation – Access to the text of over 300 laws for key jurisdictions. Rules – Over 400 rules from major institutions. It also includes a new Investment Arbitration section. This new section provides you with a wealth of fully searchable investment materials including: The full text of almost 1700 Bilateral Investment Treaties The full text of 20 Multilateral Investment Treaties Investment related court decisions and awards Authoritative commentary from leading experts Please contact us for a quote If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Investment Planning Answer Book, (2013) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:05:13 GMT Author: Jay L. Shein This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals. Investment Planning Essentials Investment Tools and Vehicles Introduction to Portfolio Theory and Asset Allocation Portfolio Strategy and Design Asset Allocation Methodology Risk Adjusted Measures of Return Portfolio Opportunity Distributions Tax Efficient Strategies Alternative Investment Strategies Mutual Funds Behavioral Finance Monte Carlo Simulation Value at Risk (VAR) Total Return Trust Software, Technology, and Materials for Investing Software, Technology, and Materials for Investment Research Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence Absolute Return Versus Relative Return Portfolio Monitoring, Rebalancing and Changing Investment Statistical Concepts and Evaluation Methods 504 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Investment Planning Answer Book (2012) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:42:25 GMT This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals. 1. Investment Planning Essentials 2. Investment Tools and Vehicles 3. Introduction to Portfolio Theory and Asset Allocation 4. Portfolio Strategy and Design 5. Asset Allocation Methodology 6. Risk Adjusted Measures of Return 7. Portfolio Opportunity Distributions 8. Tax Efficient Strategies 9. Alternative Investment Strategies 10. Mutual Funds 11. Behavioral Finance 12. Monte Carlo Simulation 13. Value at Risk (VAR) 14. Total Return Trust 15. Software, Technology, and Materials for Investing 16. Software, Technology, and Materials for Investment Research 17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence 18. Absolute Return Versus Relative Return 19. Portfolio Monitoring, Rebalancing and Changing 20. Investment Statistical Concepts and Evaluation Methods If you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Grantor Trust Answer Book, 2015 (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 08:50:36 GMT Author: Steven G. Siegel, J.D., LL.M (Taxation) A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following: The grantor trust rules can be found in Code Sections 671 through 679. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements. Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication. Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs). Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail. Coverage of foreign grantor trusts which is increasingly a topic of planning interest and government concern is included as well. The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed. The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions are also among the issues addressed. Chapter 1 Overview of Grantor Trusts: Principles and Taxation Chapter 2 Code Section 671 — Trust Income, Deductions and Credits Attributable to Grantors and Others as Substantial Owners Chapter 3 Code Section 672 — Grantor Trust Definitions and Rules Chapter 4 Code Section 673 — Reversionary Interests and the Grantor Trust Rules Chapter 5 Code Section 674 — Power to Control Beneficial Enjoyment anIf you would like more details about this product, or would like to order a copy online, please click here. Full Article we Grantor Trust Answer Book, 2014 (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:32:47 GMT A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following: The grantor trust rules can be found in Code Sections 671 through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements. Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication. Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs). Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail. Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well. The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed. The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed. Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate PlanninIf you would like more details about this product, or would like to order a copy online, please click here. Full Article we Grantor Trust Answer Book, 2013 (U.S.) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:53:53 GMT A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following: The grantor trust rules can be found in Code Sections 671through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements. Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication. Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs). Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail. Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well. The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed. The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed. If you would like more details about this product, or would like to order a copy online, please click here. 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we Grantor Trust Answer Book, 2014 (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:32:47 GMT A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following: The grantor trust rules can be found in Code Sections 671 through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements. Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication. Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs). Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail. Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well. The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed. The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed. Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate PlanninIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
we Grantor Trust Answer Book, 2013 (U.S.) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:53:53 GMT A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following: The grantor trust rules can be found in Code Sections 671through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements. Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication. Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs). Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail. Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well. The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed. The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed. If you would like more details about this product, or would like to order a copy online, please click here. Full Article