Alerta fiscal

Planning for the Negative Tax Impact of the SECURE Act on your IRA and 401(k) Beneficiaries

Destacados| Jan 13, 2020

In this era of Congressional contentiousness, any legislation that comes out of those chambers with bipartisan support deserves note. Such is the case with the SECURE Act, an acronym for “Setting Every Community Up for Retirement Enhancement,” which was passed last July by a near-unanimous vote in the House of Representatives. But the SECURE Act also warrants a note of caution for those heavily invested in IRAs and/or 401(k) plans because it truly is a “game-changer,” and not for the better, when it comes to the distribution and taxation of withdrawals from inherited plans.

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Planning for the Negative Tax Impact of the SECURE Act on your IRA and 401(k) Beneficiaries2020-04-13T18:04:01-04:00

New Opportunity Zone Regulations: What They Are and What They Clarify

In December of 2017, the Tax Cuts and Jobs Act outlined a new program called “Opportunity Zones” (OZs) that offered tax breaks for investing in underdeveloped/distressed communities via Qualified Opportunity Funds (QOFs). In October 2018, substantially more detail on the OZs was provided, and in April 2019, the IRS and Treasury Department issued a 169-page document that detailed regulations governing OZs. According to the IRS, a QOF is set up either as a partnership or corporation (LLCs qualify also) for investing in an eligible property located in one of the OZs.

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New Opportunity Zone Regulations: What They Are and What They Clarify2019-10-31T10:36:07-04:00

Descuentos en valuaciones y empresas familiares

After nearly 27 years the IRS has finally gotten around to proposing closure to a number of the §2704 “loopholes” that have benefitted many family-owned businesses. Should the changes be enacted, as proposed, the family-controlled corporation, partnership, LLC and other forms of family-owned businesses will be directly affected. Este es el motivo.

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Valuation Discounts and Family-Owned Businesses2020-01-03T13:26:59-05:00

Alerta sobre el impuesto nacional

El 15 de diciembre de 2015, el portavoz de la Cámara de Representantes Paul Ryan, de Wisconsin, anunció a los legisladores republicanos durante una conferencia que los mediadores llegaron a un acuerdo en principio respecto de un paquete de incentivos de impuestos fiscales de aproximadamente $800 mil millones. Además, también se llegó a un acuerdo que financiaría al Gobierno Federal hasta el 30 de septiembre de 2016. Está previsto que los proyectos de ley lleguen a la Cámara para el 17 de diciembre, y que el Senado los considere antes de que el Congreso entre en receso.

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National Tax Alert!2019-01-09T18:35:01-05:00