tax

Do you have unused funds in your college savings plan? Consider a 529 plan-to-Roth IRA rollover

Given the exorbitant costs of higher education, many parents begin saving for college when their children are very young. A popular and effective tool for doing so is a 529…

The Virginia Land Preservation Tax Credit and the New Changes Effective July 1, 2023

Urbanization of our country’s natural habitats is a phenomenon that has been going on for decades and is still rampant today.  The protection and preservation of nature versus the urbanization…

Planning ahead for 2024: Should your 401(k) help employees with emergencies?

The SECURE 2.0 law, which was enacted last year, contains wide-ranging changes to retirement plans. One provision in the law is that eligible employers will soon be able to provide…

The advantages of using an LLC for your small business

If you operate your small business as a sole proprietorship, you may have thought about forming a limited liability company (LLC) to protect your assets. Or maybe you’re launching a…

A tax-smart way to develop and sell appreciated land

Let’s say you own highly appreciated land that’s now ripe for development. If you subdivide it, develop the resulting parcels and sell them off for a hefty profit, it could…

Corporate officers or shareholders: How should you treat expenses paid personally?

If you play a major role in a closely held corporation, you may sometimes spend money on corporate expenses personally. These costs may end up being nondeductible both by an…

Nonprofits: Special events call for tax planning

Tax reporting may be the last thing on your mind when planning a special fundraising event. But your not-for-profit should carefully track revenues and expenses and retain related documentation now…

Inheriting stock or other assets? You’ll receive a favorable “stepped-up basis”

If you’re planning your estate, or you’ve recently inherited assets, you may be unsure of the “cost” (or “basis”) for tax purposes. How do the rules work? Under the current…

Tax Tips: July/August 2023

Avoid capital gains tax with QSBS Qualified small business stock (QSBS) is an often overlooked, but potentially lucrative, investment. Be aware that it’s subject to several strict requirements. But if…

Should married couples ever file separate tax returns?

Most married couples assume they should file joint income tax returns, and usually, that’s the right choice. But under certain circumstances, there may be benefits to filing separate returns. Bear…

Complementary documents: An estate plan benefits from a living trust and a pour-over will

A primary reason people want to keep their assets out of probate is because it’s a public process. It can also be time consuming and costly. A living trust is…

SECURE 2.0 can help businesses attract and retain workers

The Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act has been getting a lot of attention for its many provisions that make it easier for people to save…

That email or text from the IRS: It’s a scam!

“Thousands of people have lost millions of dollars and their personal information to tax scams,” according to the IRS. The scams may come in through email, text messages, telephone calls…

Steer clear of these 5 estate planning pitfalls

Most people recognize the need for an estate plan. Among many other things, your plan can help ensure your family will be taken care of per your wishes after your…

Tax Tips: March/April 2023

Charitable deductions: Dot the i’s and cross the t’s Don’t underestimate the importance of the substantiation requirements for deductions of charitable gifts. In a recent U.S. Tax Court case, a…