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- Health Care Reform: What It Will Cost You
- Despite what you've heard, it won't be only rich people and "inefficiencies" footing the bill. One way or another, whoever you are, you'll share the costs. Here's how. ...
- Articles 2009-08-10
- Your Guide to Health Care Reform
- How health care reform plays out is just as significant for your wallet as it is for the quality of your medical care. Here are the issues to pay close attention to. Health care reform has dominated the news for weeks, and yet with so many proposals on the table...
- Articles 2009-08-11
Additional Resources
- Securing the annual gift tax exclusion for transfers of interests in family entities
- Delicate means for transferring wealth Family wealth is often accumulated in an entity for ease of management, protection from creditors, and estate planning purposes. Family limited partnerships and closely held corporations have been used as business and estate planning techniques for decades. Family limited liability corporations recently developed...
- Research articles 2003-05-01
- IRS allows gift tax exclusion for prepaid tuition
- Many grandparents help their cashstrapped children with high educational expenses by paying their grandchildren's tuition directly to the schools. These payments qualify for the unlimited gift tax tuition exclusion [IRC section 2503e] and are gift tax-free in addition to annual exclusion gifts.
- Research articles 2000-04-01
- New tax law: Estate taxes, gifts.
- The major estate tax changes increased the $600,000 exemption... and provided added relief for heirs of family businesses, as we reported. There are other gift and estate tax changes that may affect you: Gifts from revocable trusts qualify for the $10,000 exclusion,...
- Research articles 1997-09-05
- Tax Policy for Health Insurance
- This paper broadly analyzes the possibilities for tax policy as a means of addressing the health care problems. It begins by discussing the role of the existing tax exclusion. It then discuss a host of additional tax policies that might be used to increase health insurance coverage in the U.S.,...
- White papers 2004-10-01
- Rollover to IRA defeats estate exclusion: IRS. (Internal Revenue Service)
- In a recent technical advice memorandum, proceeds rolled over from a qualified pension and profit-sharing plan to an individual retirement account were treated as subject to the estate rules which apply to IRAs. As a result, an estate tax exclusion a In a recent technical advice...
- Research articles 1992-02-24
- Ask not for whom the school bell tolls - tax treatment of employer-paid education expenses
- Ask Not For Whom The School Bell Tolls Many employers adopted tuition-reimbursement programs in recent years, relying on a special tax rule that excluded employer-paid or reimbursed education expenses from an employee's taxable wages. This tax exclusion for tuition-reimbursement programs expired on Dec. 31, 1987. ...
- Research articles 1988-04-01
- Federal tax update
- Statutes P.L. 107-181, the Clergy Housing Allowance Clarification Act of 2002, codified the IRS position that the clergy housing allowance tax exclusion is limited to the fair rental value of the property. P.L. 107-210, the Trade Act of 2002, created a new refundable credit for 65 percent of qualifying health...
- Research articles 2002-09-01
- Tax break for graduate education restored, but hurdles remain
- The U.S. Senate approved an education bill (H.R. 2646) April 23 that would extend the Section 127 tax exclusion for employer-paid educational assistance for undergraduate courses and restore eligibility for graduate courses, which was terminated in 1996. But, the controversial nature of the underlying bill may force Section 127 proponents...
- Research articles 1998-06-01
- The GWE, a (not so new) tax exclusion worth a look: under the general welfare exception (GWE), certain payments of social benefit programs are excluded from income. This article describes the GWE requirements and the kinds of payments covered.
- EXECUTIVE SUMMARY * Under the GWE, certain governmental payments, such as payments to natural disaster vices, do not constitute gross income. * The GWE is generally, limited to individuals who receive governmental payments for their individual needs. * The...
- Research articles 2006-05-01
- Fica/Futa Treatment Of Statutory Stock Options - Federal Insurance Contribution Act, Federal Unemployment Tax Act - Brief Article
- Recent IRS Notice 2001-14, http://ftp.fedworld.gov/pub/irs-drop/n-01-14.pdf, addresses the FICA/FUTA treatment applicable to statutory stock options--ISOs and employee stock purchase plans ESPPs. The IRS explains that the income tax exclusion upon the exercise of statutory stock options does not apply to FICA/FUTA, even though prior administrative guidance, Rev. Rul. 71-52, indicated...
- Research articles 2001-05-01
- The Senate Finance Bill And Insurance Exchanges
- Yesterday, the Senate Finance Committee voted 14-9 in favor of legislation overhauling the nation's health care system. Much attention was focused on the "yes" vote supplied by Sen. Olympia Snowe (R-ME), the one Republican who joined all 13 Committee Democrats in support of the bill. Garnering less attention was the yes vote...
- News items 2009-10-14
- Health Care Reform: How It Will Affect You
- The bills moving through Congress could have a bigger impact on your financial future than any legislation in a long, long time. Here's all you need to know to follow the key issues. ...
- Articles 2009-08-07
- Further Reflections on Transfer Tax Reform and Repeal
- As we advised in our first Planning Alert, the recently enacted tax bill — formally titled the Economic Growth and Tax Relief Reconciliation Act of 2001, or "EGTRRA" for short — included sweeping changes to the federal transfer tax rules. Many individuals and married couples design their estate plans in...
- White papers 2001-08-01
- International provisions of TIPRA.(Tax Increase Prevention and Reconciliation Act of 2005)
- On May 17, 2006, President Bush signed into law the Tax Increase Prevention and Reconciliation Act of 2005 TIPRA. Among its provisions were several involving international taxes. Americans Living Overseas The TIPRA makes three changes to the $80,000 foreign earned income ...
- Research articles 2006-07-01
- Extension of research tax credit and education assistance exclusion - Tax Executives Institute IRS Federal Tax Committee
- On July 3, 1996, Tax Executives Institute submitted the following comments to the Honorable William V. Roth, Chairman of the Senate Committee on Finance, concerning proposals to extend the research tax credit and the exclusion for employer-provided educational assistance. The comments were prepared under the aegis of TEl's Federal Tax...
- Research articles 1996-07-01
- United States - JCT Report Recommends Limiting Section 911 Housing Exclusion
- In a recent report, the Joint Committee on Taxation has recommended severely limiting the amount of employer-provided overseas housing costs eligible for exclusion from U.S. income taxation. For 2005, the proposed maximum housing exclusion would be $11,200. Over the last few years, limitations on the section 911 exclusions have been...
- White papers 2005-02-01
- NHA Criticizes Hydro Exclusion From Senate Legislation
- The National Hydropower Association NHA recently criticized the exclusion of "incremental hydropower" -- new electricity generation achieved at existing hydro facilities by increasing plant efficiency or adding capacity -- from a renewable energy production tax credit PTC adopted last week by the U.S. Senate as part of a larger corporate...
- Research articles 2004-05-18
- Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 appl
- EXECUTIVE SUMMARY * Rev. Proc. 2005-14 provides five basic principles for applying the Sec. 121 residence exclusion and Sec. 1031 like-kind exchange rules to mixed-use property. * The tax consequences of a sale and exchange of mixed-use property vary according to...
- Research articles 2005-12-01
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