Legislation

This Podcast considers issues and methods of tax research. Ed Zollars deals with research issues that arise in a tax practice.

The materials are found at this link.

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Bernard A. Krooks, LISI's ElderCare Law Newsletter Editor and founding member of Littman Krooks, LLP with offices in New York City and White Plains, N.Y., discusses the significant changes to Medicaid rules in the Deficit Reduction Act of 2005 (DRA) that was signed into law on Wednesday, February 8th, 2006.

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This Podcast examines the updated uniform definition of a child and other changes to the dependency exemption under Code Section 152 that Congress passed last year, as well as a technical correction Congress just passed that removes what had been a potentially significant change in the treatment of the exemption for divorced parents.

You can download the materials from here.

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This file contains a correction/clarification to our KETRA update. As is pointed out in this program, Section 303 of the Act does limit these higher rates to provision of Katrina relief. As well, there is a short period where the rate is lower than the rate noted--the new business rate took effect on September 1, but the 70% rule became effective August 25, 2005

Thanks to Michael Wing, CPA on Yahoo Groups' Taxprofessionals group for pointing out these issues.

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This quick update summarizes the items contained in the Katrina Emergency Tax Relief Act of 2005 (KETRA), concentrating on those items that have impact across the country, as well as summarizing provisions that are targeted directly at the Katrina disaster area.

An outline can be downloaded via this link. If you are reading this in iTunes, go to the main website (noted below) to see that link and get the outline.

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Given the disaster that has taken place on the Gulf Coast with Hurricane Katrina and its aftermath, I've put together a quick and dirty summary of some of the tax issues involved in casualty losses and and federally declared disaster areas that may be of use for those of us who have clients that are located in the affected areas. Note that since this was put together rather quickly, you should confirm all of these details. I also added brief consideration of the issues to be considered with off-site backups due to the risk of a common disaster hitting both the original files and the backup - a situation that, unfortunately, has likely happened to some businesses in New Orleans.
 
A list of the federally declared disaster areas can be found at the FEMA website, so that you can determine the counties in Louisiana, Mississippi and Alabama that are subject to these rules.

In related matters, the AICPA has posted a set of resources for CPAs related to disaster recovery, as well as a link to the document Disaster Recovery: A Guide to Financial Issues that was written jointly by the National Endowment for Financial Education, the American Red Cross, and the AICPA, . As well, the AICPA has posted a page linking to various organizations to which contributions can be made to support relief efforts.

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This podcast deals with the solar energy provisions of the Energy Tax Incentives Act of 2005 and the related credits available under Arizona income tax law.

The Podcast Materials for this podcast are available for download at http://ezollars.libsyn.com.

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This podcast pertains to the Energy Bill. 

Download the materials for this presentation from the http://ezollars.libsyn.com website, or simply go to http://www.edzollarstaxupdate.com.

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A general update on tax developments including a summary on two tax bills, two revenue rulings that were published, and a discussion of the IRS announcement of National Research Project exams for S corporations for 2003 and 2004.

The materials should be downloaded from the ezollars.libsyn.com website to follow along with on the FICA presentation.

This Podcast sponsored by Leimberg Information Services, Inc. (LISI) at http://www.leimbergservices.com
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This Podcast sponsored by Leimberg Information Services, Inc. (LISI) at http://www.leimbergservices.com

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com