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Webcast: Assessing Retirement Plan Compliance in a Post-Determination Letter World
 
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Eversheds Sutherland (US) attorneys Brenna Clark and Meredith O’Leary present, "Assessing Retirement Plan Compliance in a Post-Determination Letter World," a webcast on September 28, 2017. Historically, the Internal Revenue Service (IRS) has periodically issued letters to plan sponsors verifying that their plan documents satisfy certain Internal Revenue Code requirements. These determination letters provided comfort not only to plan sponsors, but also to related parties such as auditors, recordkeepers, lenders and buyers in M&A transactions. In 2015, the IRS announced that it was significantly limiting its determination letter program, effective January 1, 2017. As we shift away from the determination letter program, plan sponsors and other parties with an interest in qualified retirement plans should review their options for assessing and documenting plan compliance, as well as new considerations in corporate transactions.
IRS Determination Letter
 
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Lebanon PA, 12.19.2013: Controller Robert Mettley presented a request to the Retirement Board to join 52 other counties who are represented by Hay Group, to participate in a voluntary IRS program to amend the county retirement plan in order to receive a Determination Letter exempting the pension fund from taxation.
Views: 122 Jo Ellen Litz
2015 Retirement Plan Regulatory Update
 
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Retirement plans operate in a legal, legislative, and regulatory landscape that is constantly evolving. Keeping up with the changes that are relevant to your plan can be a daunting task for retirement plan fiduciaries. In this presentation, Amy Barber, JD boils down this year's chief developments to date, as well as issues on the horizon that may impact your retirement plan in the future. Topics include: - Relevant case law updates - Mandatory restatement period for qualified defined contribution plans - An update on the EPCRS Correction Program - The IRS limiting favorable determination letter program - Audit awareness - Issues on the horizon
Raking Away Old 401(k) Determination Letters
 
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For this Sunscreen Moment, plans would be well advised to “rake away” those old IRS approval letters. The information presented in this video is not necessarily all inclusive, does not constitute legal, tax or any other advice, and should not be relied upon without first consulting with appropriate qualified professionals for your individual facts and circumstances. © 2014 WITHUMSMITH+BROWN, PC. All rights reserved. This video may not be copied in whole or part.
Views: 123 Withum
Qualified Retirement Employer Plans – Steve Savant’s Money, the Name of the Game – Part 1 of 5
 
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Sub Headline: ERISA Plans Can Add Significant Value to Employers Benefits Plans Synopsis: Employers are always seeking an edge in employee recruitment and retention. So many companies offer ERISA qualified retirement plans in their company benefits to attract and maintain a solid work force and take advantage of the tax-favored treatment. Watch the video interview with retirement expert Jodie Dailey, CRS, QPA, ERPA. Content: Defined Benefit Plans are one of the most useful of all retirement plans that can favor the older business owner with large income tax deductions while securing significant retirement and estate benefits. This is a brief outline of the potential benefits of these plans. Actual benefits must be calculated and certified by a qualified actuary. General Plan Design: These plans work best when the business owner(s) are older than the general employee population. A Defined Benefit Plan favors older employees because larger contributions are required in light of the shorter time to retirement. Contributions are mandatory each year based on the plan’s benefit formula, unless that formula is amended prior to the accrual of any benefits during the plan year (i.e. first few months of the plan year) or if the plan is terminated. These plans are best suited for those companies that have consistent profits and have a need for ongoing business tax deductions. Integration of a Defined Benefit Plan with a 401(k) Plan: We will strive to have the benefits of the non-key employees funded in the 401(k) plan, while the Defined Benefit plan will fund the benefits for the owners and older employees. Plan Contributions by the Company: The amount of the required plan contribution can be almost any amount the employer wants up to the legal limits. Generally, each plan year, the employer is provided a minimum/maximum range of funding for the plan. In addition, employee demographic is critical in the plan design as factors such as employee turnover can have a major impact on plan design. This is why we ask for detailed census information each plan year. Plan Contributions for Owners: When we design the plan we will always try to maximize benefits and contributions for the owners. The plan design will be set at the amount the employer can comfortably budget. However, when we look at how large the contributions might be for the owners of the company, potentially their allocation may be as high as $400,000 to $500,000 per year per owner. We can design the contribution to be almost any amount within limits, but most owners like to make it as high as possible. Contributions for Employees: The amount of the contribution for employees can vary, but we always try to minimize this while still keeping the plan in compliance with the non- discrimination rules. Retirement Benefits: The retirement plan is exempt from corporate and personal creditors while providing unparalleled retirement income security for all employees. Business Benefits: There are methods whereby the retirement plan can supplement the Exit planning and Buy Sell planning for the business owners. Along with the value of the owner’s company, this retirement plan can become one of the largest assets for the business owner. We want to make sure the plan fits his/her personal planning needs as well as his/her business needs. Tax Risks: The plans are guided by IRS approved plan documents. In addition, upon set up of a plan the plan documents are filed with the IRS and a Determination Letter is requested. Every precaution is taken to design and run the plan within the laws and regulations governing them. Jodie Dailey is a co-contributor to this press release. Syndicated financial columnist, talk show host and popular platform speaker Steve Savant interviews retirement expert Jodie Dailey. Steve Savant’s Money, the Name of the Game is an hour-long financial talk show for financial professionals distributed online in 5 ten-minute video press releases Monday through Friday through Trans World News 280 media outlets, social media networks and industry portals. (www.lifesizesolutions.com) https://youtu.be/GZuM-Ntk6jk
Views: 2271 Steve Savant
Statutory Notice of Deficiency | What To Do If You Receive a 90 Day Letter From The IRS
 
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http://gregorytaxlaw.com Statutory Notice of Deficiency Free Consultation - 1-888-346-5470 0:18 What it means to receive a Statutory Notice of Deficiency 0:31 Notice of Deficiency or 90 Day Letter From IRS 1:40 How much time taxpayers have to respond to Tax Notice 2:11 What to do if you receive a Statutory Notice of Deficiency Letter 2:30 Hiring a competent Tax Attorney Statutory Notice of Deficiency - What You Should Know If you have received a notice of deficiency from the IRS, do not ignore the notice. You need to take immediate action to protect your right to contest the underlying adjustments in Tax Court. The best defense to receiving an IRS Statutory Notice of Deficiency is to hire tax legal counsel. A notice of deficiency, also called a "statutory notice of deficiency" or "90 day letter," is a legal notice from the IRS Commissioner which determines the taxpayer's tax deficiency. The notice of deficiency will be delivered to the taxpayer via certified or registered mail. The notice of deficiency is a legal determination that is presumptively correct. This means that you, the taxpayer, have the burden of proving that the IRS is wrong. The statutory notice of deficiency consists of the following: a letter explaining the purpose of the notice, the amount of the deficiency, the taxpayer's options, a waiver to allow the taxpayer to agree to the additional tax liability, a statement showing how the deficiency was computed, and an explanation of adjustments. A statutory notice of deficiency notifies the taxpayer that the IRS is about to assess a tax deficiency against the taxpayer. The notice of deficiency also informs the taxpayer of their right to petition the US Tax Court to contest the adjustments proposed in the notice. Taxpayers have a limited time period to file a petition in US Tax Court. Taxpayers residing within the US have 90 days from the date of the notice of deficiency to file a petition with the US Tax Court to contest the deficiency. Taxpayers outside the US are given 150 days to file a petition in US Tax Court. Failure to either pay the adjustments or timely file a petition in US Tax Court results in the assessment of the tax. Once the tax has been assessed, the IRS commences with collection activities. If you receive a notice of deficiency, it is vitally important that you take action. You need to either agree with the government's position or file a petition in US tax court. Ignoring the notice of deficiency will result in an assessment of tax and your case will go directly to the collection phase of the IRS. Contesting a notice of deficiency involves technical tax and procedural issues that most laymen will find very confusing. As such, hiring a competent tax attorney is the best way to handle receiving a notice of deficiency. The IRS has an army of attorneys on their side. Don't fight the IRS, let a former IRS attorney fight for you. Call our office at (888) 346-5470 today for a free consultation. statutory notice of deficiency irs notice of deficiency notice of deficiency irs irs notice certified letter from irs what is a notice of deficiency irs statutory notice of deficiency tax deficiency letter from irs deficiency notice certified mail from irs irs 90 day letter 90 day letter certified letter from the irs certified mail from the irs irs certified letter http://www.youtube.com/watch?v=lijFH7wJCWA
Start a Nonprofit: Filing for 501c3 Tax Exempt Status
 
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SPECIAL NOTE (Sept. 1, 2014): There is now a form 1023EZ. It is shorter than this form (in video), cost less and you get your 501.c.3 quicker. Though you will still need to have all the documents I listed below. Learn more about the 1023EZ at: http://nonprofitally.com/get-your-501c3-fast-tax-exempt-in-weeks This video is an overview of the 501c3 nonprofit 1023 application process. To become a tax deductible nonprofit you need to get 501.c.3 status. To do this you must submit a form 1023 to the IRS. You must also include your nonprofit articles of incorporation and your bylaws. Here are some other important details you should be aware as you start the 501.c.3. process: BEFORE YOU START filling out form 1023, be sure you have: Filed your Articles of Incorporation: http://nonprofitally.com/articles Prepared your Bylaws: http://nonprofitally.com/bylaws Held your First Nonprofit Meeting: http://nonprofitally.com/meeting The IRS is going to ask for some specific details to be documented in you application. So be prepared to spend a few days filling out this form and gathering your resources. YOUR ARTICLES OF INCORPORATION and/or your bylaws should include: A statement of your exempt purpose(s), (such as charitable, religious, educational, and/or scientific purposes) A dissolution clause A conflict of interest clause ALSO, BE PREPARED TO give detailed answers about your*: Compensation of officers, directors, trustees, employees, and independent contractors Past, present, and planned activities Financial revenues and expenses *You may not know all of this information if you are a new nonprofit. An informed best guess is suitable, just be sure to state this in your documentation. OTHER RESOURCES A great book to help with this process is the "Nolo: How to Form a Nonprofit Corporation". This book includes a CD with sample bylaws and articles of incorporation. Learn more about the book at: http://nonprofitally.com/nolo (This is an affiliate link. I only recommend what I use and this book was invaluable. I highly recommend it.) The Nonprofit Ally website has a FREE "How to Start a Nonprofit" section at: http://nonprofitally.com/start-a-nonprofit Good luck. I hope this was helpful.
Views: 101542 Nonprofit Ally
403(b) Plan Document and Compliance Update
 
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If you are a governmental or tax-exempt employer that sponsors a 403(b) retirement plan, there are important developments that require your attention. For many years, the IRS offered little guidance to employers as to the specific plan document requirements applicable to 403(b) plans. However, recently the IRS has approved model and prototype plan documents that sponsors of 403(b) plans can adopt to ensure document compliance. As a result, your plan document vendor or service provider may be contacting you in the next few months to offer to restate your plan. This process may appear to be routine, but can result in significant exposure to liability if not evaluated carefully. In addition, the IRS has indicated that it is stepping up its audit activity with respect to such plans. So now is an opportune time to get your plan document in order and to otherwise review your plan’s compliance. During this complimentary one-hour webinar, McAfee & Taft employee benefits attorneys John Papahronis and Jim Prince discuss the process and deadline for adopting the new pre-approved 403(b) plan documents and provide guidance to plan sponsors on how to avoid and correct common plan errors. Topics include: • 403(b) plan restatement process • Risk areas for employers • Common errors in restatements • Common errors in plan operation and administration • Changes to plan provisions • Service agreement issues To view the full webinar, go to http://www.mcafeetaft.com/webinar-403b-plan-document-and-compliance-update
Views: 96 McAfee & Taft
Appeals Process: Collection Issues
 
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Considering appealing a collection action? Get to know the Office of Appeals. And for even more information, go to www.irs.gov/appeals or download Publications 594 and 1660 from www.irs.gov.
Views: 6164 IRSvideos
IRS Form 12257
 
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IRS Form 12257 is a summary of the determination issued by the IRS appeals office and also waives certain rights of a taxpayer. For more tax related information, please click: http://jmtaxlaw.com/
Views: 299 McGuire Law Firm
Does a church have to contact the IRS to start a business?
 
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Monica Stern, CPA, instructs the audience on whether or not a church has to contact the IRS to start a business.
Views: 48 Robert Erven Brown
Advisory Committee on Tax Exempt and Government Entities 6/8/2016 Hearing
 
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Today the IRS met to discuss the following topics: Employee Plans: Analysis and Recommendations Regarding Changes to the Determination Letter Program Exempt Organizations: Stewards of the Public Trust: Long-Range Planning for the Future of the IRS and the Exempt Community Federal, State and Local Governments: Revised FSLG Trainings and Communicating with Small Local Governments Indian Tribal Governments: Survey of Tribes Regarding IRS Effectiveness with Current Topics of Concerns and Recommendations Tax Exempt Bonds: Recommendations for Continuous Improvement and Enhancing Resources in the Tax Exempt Bond Market
Benefit Focused Defined Benefit Plans – Steve Savant’s Money, the Name of the Game – Part 5 of 5
 
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Content: Overview: What distinguishes a retirement plan which is Benefit Focused from one that is Lump Sum Focused (such as the traditional split funded insured defined benefit plan?) A Benefit Focused Plan provides no distribution or cash out of the lump sum value of the participant’s monthly retirement benefit. This restriction of no cash out permits the plan: (1) to fund to a more valuable benefit, i.e. a 100% joint and survivor monthly retirement benefit; (2) to provide a death benefit of 100 times the monthly pension until the death of the participant while the surviving spouse continues to receive the participant’s monthly benefit (vs. the traditional split funded plan where the insurance death benefit must end at normal retirement age), and; (3) to protect the value of this benefit from estate tax since there is no distribution of this value (vs. the traditional split funded insured defined benefit with a single life annuity and a cash out at retirement). The fundamental plan provisions of the Benefit Focused Plan, which are backed by IRS letters of determination and include the most recent restatements, are what distinguishes the Benefit Focused Plan from Lump Sum Focused Plan. They include the following: (1) The Benefit Focused Plan provides a completely subsidized 100% joint and survivor monthly annuity. This and a life annuity are the only form of retirement benefit that the Benefit Focused Plan provides. (2) There is no cash out of the participant’s present value of the accrued benefit. There is no lump sum right of the participant to receive a distribution of cash other than as a monthly retirement benefit. This is a major plan provision difference from the Lump Sum Focused Plan which provides a single life monthly annuity and cash out of the value of the accrued benefit. As a result, there is no cash out when a participant terminates or retires. This provision is necessary in order for a plan to fund for a normal form of a 100% joint and survivor annuity. Internal Revenue Code (IRC) Section 415 specifies that if a participant has a cash out option, the participant’s present value is based on the value of a single life annuity. Since a 100% joint and survivor monthly annuity is more valuable, there can be no cash out option to the participant so that he is eligible for the more valuable benefit. (3) The death benefit provision of the Benefit Focused Plan is also different than the Lump Sum Focused Plan. In either plan, in order for a participant to be eligible for a death benefit, it must be incidental (not greater than 100 times the participant’s projected monthly retirement income) to the primary purpose of the plan, which is to provide a monthly retirement income. In the traditional plan, this benefit is available until normal retirement at which time the benefit is terminated. In the Benefit Focused Plan, this incidental death benefit is available to all plan participants whether active (on a pre-retirement basis) or retired (on a post retirement basis). This incidental death benefit continues until the death of the participant. However, this benefit ceases if a participant is terminated. (4) The plan document provides that there is no reduction in the IRC Section 415 (b) benefit limit because of the availability of an incidental death benefit for a plan participant. IRC Section 415 (b) governs the maximum benefit limits available to a plan participant and stipulates that incidental ancillary benefits do not affect the level of the benefit available to a plan participant. (5) These plan provisions are within all the regulatory guidelines and are reinforced by the Pension Protection Act (PPA) and implementing regulations. PPA now requires the enrolled actuary to value both the present value of the retirement benefit and the present value of the incidental death benefit, adding them to determine the total Funding Target. The Benefit Focused Plan, under these new valuation guidelines, now provides a substantially larger deduction than the Lump Sum Focused Plan. This deduction is larger because we are funding to a 100% joint and survivor monthly retirement benefit plus an incidental death benefit continuing to life expectancy of the participant. This contrasts with the Lump Sum Focused Plan with an incidental death benefit ending at normal retirement age. Jodie Dailey is a co-contributor to this press release. Syndicated financial columnist, talk show host and popular platform speaker Steve Savant interviews retirement expert Jodie Dailey. Steve Savant’s Money, the Name of the Game is an hour-long financial talk show for financial professionals distributed online in 5 ten-minute video press releases Monday through Friday through Trans World News 280 media outlets, social media networks and industry portals. (www.lifesizesolutions.com)
Views: 2217 Steve Savant
What is an IRS “Hardship Status”? ADVANCE TAX RELIEF
 
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If you cannot pay your delinquent taxes because of an economic hardship, the IRS can suspend collection efforts against you. This does not mean your debt is forgiven; just that the IRS will defer collection and not take your wages or bank account. Internal Revenue Service Policy Statement 5-71 permits hardship status on IRS accounts, as follows: If there are limited assets or income but it is determined that levy action would create a hardship, the liability may be reported as currently not collectible. A hardship exists if the levy action prevents the taxpayer from meeting necessary living expenses. In each case a determination must be made as to whether the levy would result in actual hardship, as distinguished from mere inconvenience to the taxpayer. If, after taking all steps in the collection process, it is determined that an account receivable is currently not collectible, it should be so reported in order to remove it from active inventory. Internally within the IRS, hardship aka currently not collectible, is known as a “53” case, for the transaction code the IRS inputs into your account to indicate a suspension of collection activities. The IRS can also settle a hardship case by submission of an offer in compromise rather than have it linger in the system. We are tax relief experts specializing in IRS back tax help, Installment Agreements, tax lien help, wage garnishment release, IRS Offer in Compromises and a whole lot more. Get a free consultation from an experienced tax relief expert today (800)790-8574 or visit our www.advancetaxrelief.com https://plus.google.com/+ADVANCETAXRELIEFLLCHouston ADVANCE TAX RELIEF BBB A+ RATED BUSINESS
Views: 115 Noah Daniels
"IRS Letter Rulings" Need Assistance With IRS Letter Rulings?
 
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Click here: http://www.taxproblem.org/free-irs-advice/ Need help understanding IRS letter rulings? Get valuable free IRS and tax information on our site! Or call Joe Mastriano Houston TX CPA at 713-774-4467 for professional IRS representation and tax problem solutions. END IRS Written Determinations... 25+ items -- Internal Revenue Service United States Department of the Number Subject Determination Letters and Letter Rulings - Internal Revenue Service- IRS and taxpayer agree on treatment of completed transaction prior to ... The Service ordinarily will not issue letter rulings or determination ... Exempt Organizations - Private Letter Rulings and Determination ... The IRS will rule on the tax consequence of proposed changes to an organization's purposes or activities. Thus, if you are unsure about ... Private Letter Rulings - Internal Revenue Service... Internal Revenue Service United States Department of the Treasury Accessibility Skip to Top Navigation Skip to Main ... Private Letter Rulings ... Private Letter Rulings - A Private letter ruling is "[a] written statement issued to the taxpayer by the Internal Revenue Service in which interpretations of the tax law are made and applied ... Private letter ruling - Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. Private Letter Rulings -- A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws ... Private Letter Rulings at the IRS ... Private Letter Ruling, IRS and Tax... Private Letter Ruling - Find answers about Private Letter Ruling at..., the first comprehensive IRS Tax Directory on the Web... a list of the IRS Private Letter Rulings and IRS Determination Letters that involve Insurance Companies and Captive Insurance Companies, ... IRS Letter Ruling 200027061... IRA funds acquired from estate of deceased spouse still qualify for non taxable rollover into survivors IRA. Bronx, Brooklyn, Buffalo, Long Island, Manhattan, New York, Queens, Staten Island, North Hempstead, Brookhaven, Oyster Bay, Babylon, Erie, La Porte, Lake Jackson, Lamesa, Lancaster, Laredo, League City, Levelland, Lewisville, Lockhart, Longview, Lubbock, Lufkin, Mansfield, Marshall, Woonsocket, Coventry, Cumberland, West Warwick, Columbia, Saint Joseph, Lee's Summit, Brunswick, Bangor, Lewiston, Portland, South Portland, Watertown, West Babylon, Honolulu, Hilo, Kailua, Kaneohe, Indianapolis, South Bend, Hammond, Shafter, Soledad, Solvang, Buellton, Sonoma, Sonora, South Lake, Taft, Tehachapi, Tracy, Tulare, Turlock, Twentynine Palms, El Centro, Fresno, Hanford, Corcoran, Los Angeles, Long Beach, Glendale, Madera, Modesto, Merced, Napa, Oakland, Fremont, Hayward, Oxnard, Thousand Oaks, Ventura, Redding, Riverside, San Bernardino, Ontario, Sitka, Ketchikan, Knit, Kenai, Lakes, Kodiak, Fall River, Ann Arbor, Dearborn, Detroit, Flint, Grand Rapids, Lansing, Livonia, Sterling Heights, Warren, Clinton, Abilene, Addison, Alamo, Alice, Allen, Alvin, Amarillo, Andrews, Angleton, Arlington, Athens, Austin, Azle, Balch Springs, Bay City, Baytown, Beaumont, Bedford, Beeville, Belton, Big Spring, Bonham, Borger, Brenham, Bryan, Erie, Philadelphia, Pittsburgh
Views: 194 InformationCPATax
Mayor and City Council Special Work Session January 27, 2014
 
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1.Ordinance No. 1791, an ordinance to amend the City of Laurel Employee Pension Plan. 2.Ordinance No. 1792, an ordinance to amend the City of Laurel Police Retirement Plan. 3.Ordinance No. 1793, an ordinance to amend the City of Laurel Employee Retirement Plan to provide technical amendments required by the IRS for the 2013 determination letter. 4.Ordinance No. 1794, an ordinance to amend the City of Laurel Police Retirement Plan to provide technical amendments required by the IRS for the 2013 determination letter. 5.Review of the FY2013 Financial Statements -- Lindsey + Associates, LLC.
Views: 2 Laurel TV
Health Insurance Vocab - Appeal
 
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Appeal A request for your health insurer or plan to review a decision or a grievance again.
Views: 7208 CLRA Group
Beat the IRS–Cohens shows the way!
 
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My name is William(Bill)Henshall. I made this channel to show you the real meaning of the Constitution of the United States of America. If you have any questions, comments or want information on all Document Packets–trial “court”, Jury Instructions and Appellate is available on request–please send email to me at ccaspari@live.com. All contributions in support of my efforts cheerfully and appreciatively accepted – best to use US Postal Money Orders since I do not have any status to deal with commercial paper or to process credit cards. Thank you. The cases for this video are: Cohens v Virginia 19 US 264; Connecticut Insurance v Johnson 303 US 77
"IRS Penalty Appeal" Do You Need Help With IRS Penalty Appeals?
 
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Views: 494 Joe Mastriano
4th Mayor and City Council Meeting January 27, 2014
 
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1.Call to order. 2.Invocation -- Reverend Warren H. Litchfield. 3.Pledge of Allegiance. 4.Roll call. 5.Approval of Minutes of the Third Meeting of January 13, 2014. 6.Report of Mayor and City Council. 7.General Public Hearing. 8.Laurel Towne Centre: Mr. Brian Gibbons 9.Introduction and first public hearing on Ordinance No. 1791, an ordinance to amend the City of Laurel Employee Pension Plan. 10.Introduction and first public hearing on Ordinance No. 1792, an ordinance to amend the City of Laurel Police Retirement Plan. 11.Introduction and first public hearing on Ordinance No. 1793, an ordinance to amend the City of Laurel Employee Retirement Plan to provide technical amendments required by the IRS for the 2013 determination letter. 12.Introduction and first public hearing on Ordinance No. 1794, an ordinance to amend the City of Laurel Police Retirement Plan to provide technical amendments required by the IRS for the 2013 determination letter.
Views: 8 Laurel TV
Successful Audit Appeals and Tax Litigation Strategies
 
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For additional information on IRS Tax Audit Appeals, go to: http://thetaxlawyer.com/tax-appeal For additional information on IRS Tax Case Litigation, go to: http://thetaxlawyer.com/tax-litigation To best handle an IRS audit, it's imperative we organize all of your canceled checks, credit card statements, cash payments, as well as all of your business receipts for the audit in logical order. The presentation to the revenue agent must be planned well and a legitimate story must be well thought out and supported by documents. Most CPAs in, enrolled agents, and tax preparers just hand the revenue agent the documents, inviting disaster. It's imperative to resolve the case at the lowest level possible and at the least cost. We will negotiate the best result with the IRS auditor and take all disagreements to the group manager for resolution. If still unresolved, we can go to fast track mediation to obtain resolution before an IRS appeals officer. This would give you three chances during the audit process to obtain the lowest tax penalties and interest possible. If the auditor is still unagreed, we will timely petition your tax case to appeals for resolution before an IRS appeals officer. They are far more experienced, educated, and articulate, so the presentation must be well-supported by the Internal Revenue Code, regulations, and case law. In addition, we will obtain documents from third parties to support your case. The reason we get the best result before an IRS appeals officer is because the case is more well developed. We've had ample opportunity to obtain receipts, invoices, and documents from third parties, and obtain testimony from witnesses. We have a great reputation at the IRS appeals office of making excellent presentations, supported by admissible evidence and solid legal research. If still unagreed, we will petition the notice of deficiency to tax court. We'll meet with the IRS area counsel to discuss the audit, appeals, and negotiate a settlement, or submit a written qualified offer. Negotiating with area counsel is significantly different, as the IRS attorney's rely heavily on the federal rules of evidence, such as the hearsay rule, hearsay exceptions, competency, identification, relevancy, authenticity, and foundation. They also rely on the tax code rules such as the stipulation of facts and summary documents. We will protect all of your privileges, such as the attorney-client, and the attorney-work product privileges. We'll file all the relevant pretrial motions to gain an advantage during trial. Typical cases include substantiation cases, determination of income and expenses, collection due process appeals of liens and levys, and employee vs. independent contractor cases. I'm known as one of the most aggressive tax attorneys in Southern California in representing my client, defending my taxpayer's interests, and in getting the best results available. Please call me at 858-481-4844 for a confidential call that's protected by the attorney-client privilege.
Tips on Starting a Nonprofit: Form 1023
 
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Most charitable organizations other than churches must submit the Form 1023, the Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, to the IRS and receive a determination letter back to be recognized as exempt. In many cases, completing Form 1023 may be the most difficult part of the process of forming a new charitable nonprofit. In this video, Erin Bradrick, Senior Counsel at NEO Law Group in San Francisco, offers a few tips to consider when filling out the Form 1023.
Views: 1455 NEO Law Group
Offshore Voluntary Disclosure Program (OVDP) - How to Avoid FATCA Tax Compliance Penalties (PART 2)
 
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Offshore Voluntary Disclosure Program (OVDP) - How to Avoid FATCA Tax Compliance Penalties (PART 2) Did you know that if you are a US Tax payer abroad and you’ve never filed U.S. income taxes you may not be compliant with your U.S. tax obligations. Share this video: https://www.youtube.com/watch?v=fjn-KAzTCUw Subscribe to our YouTube channel for news and updates tips on US Tax: http://www.youtube.com/channel/UCgEa_skdgaL32KH1ktXXhOQ?sub_confirmation=1 Visit our website: http://www.USTaxPractice.com Hi, I’m Patrick Evans, founder of US TAX PRACTICE. I’m a US Certified Public Accountant based in Switzerland servicing US Tax payers here and in the rest of Europe and I am in the business of helping fellow US Tax payers with their tax compliance. Did you know that U.S. persons (citizens and green card holders) who are looking to get caught up on their U.S. income tax filings can now take advantage of two “favourable” taxpayer programs? In my previous video I took you through the first programme about Streamlined Filing Compliance Procedures which is intended for persons who unknowingly did not file for US taxes. The second program is the Offshore Voluntary Disclosure Program. This program is intended for U.S. persons who neglected to file U.S. tax filings, report all income, pay full tax liability and submit all required information returns (FBAR’s, FATCA) due to willful conduct and have exposure to potential criminal liability and/or substantial civil penalties. But here is the good news: The Offshore Voluntary Disclosure Program provides protection from criminal liability and fixed terms for resolving their civil tax and penalty obligations. But there are some key Requirements: 1. Cooperate in the voluntary disclosure process 2. Pay 20 percent accuracy-related penalty on the full amount of your offshore-related underpayments of tax for all years 3. Pay failure-to-file and failure-to-pay penalties 4. Pay a miscellaneous offshore penalty equal to 27.5% (or 50% in certain circumstances) of the highest aggregate value of OVDP assets 5. Submit full payment of all penalties or enter a payment arrangement 6. Execute a Closing Agreement on Final Determination Covering Specific Matters 7. Agree to cooperate with the IRS and Department of Justice offshore enforcement efforts You also need to provide the following documents: 1. Payment of tax, interest, all penalties (offshore, accuracy related, failure-to-file, failure-to-pay). Payment arrangements can be made for taxpayers who cannot pay the total amount due 2. Copies of previously filed original (and amended) U.S. federal income tax returns for tax years covered by the voluntary disclosure under the “disclosure period” 3. Complete and accurate amended federal income tax returns (1040x) or original income tax returns (1040) for the disclosure period 4. Completed and signed Offshore Voluntary Disclosure Letter 5. Foreign account or asset statement for each previously undisclosed OVDP asset during the disclosure period 6. Taxpayer account summary with penalty calculation 7. Signed agreements to extend the period of time to assess tax (including penalties) and to assess FBAR penalties 8. Copies of filed FBAR’s (foreign bank account reports) on FinCEN Form 114 9. Copies of statements for all financial accounts reflecting all account activity for each of the tax years covered by your voluntary disclosure. For OVDP assets other than foreign financial accounts, provide all relevant documents pertaining to the asset 10. Statement identifying all foreign entities, whether held directly or indirectly, for the tax years included in the voluntary disclosure, and a statement concerning ownership or control of such entities. If the taxpayer has a Passive Foreign Investment Company (PFIC) involved they should include a statement whether the amended or delinquent returns involve PFIC issues during the tax years covered by the OVDP period, and if so, whether the taxpayer chooses to elect the alternative to the statutory PFIC computation. Qualification: Taxpayers who have undisclosed OVDP assets and meet the requirements of Internal Revenue Manual (IRM) 9.5.11.9 can apply for IRS Criminal Investigation’s Voluntary Disclosure Practice and the OVDP penalty regime. OVDP is only available to address the taxpayer’s own liability and cannot be used for individuals whom facilitated noncompliance of U.S. tax law for others. You can find comprehensive information on the Streamlined Filing Compliance Procedures and Offshore Voluntary Disclosure Program on www.USTaxPractice.com FOLLOW US: Facebook https://www.facebook.com/USTaxPractice Twitter https://twitter.com/US_Tax_Practice Google+ https://plus.google.com/+USTaxPractice LinkedIn http://www.linkedin.com/company/us-tax-practice Call us for a free consultation. +41 (0) 52 533 45 81 US Tax Practice Switzerland Ahornstrasse 1, 8200 Schaffhausen, Switzerland http://www.USTaxPractice.com
275-00 Predictable and Esthetic Implant Results with Guided Surgery PREVIEW
 
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In this presentation, Dr. Kyle Stanley will show how to achieve predictable and esthetic implant results with guided surgery. The biggest problems in implant dentistry tend to be due to lack of planning and knowledge, improperly placed implants, esthetic zone problems, and periimplantitis which is related to all of these put together. By utilizing a guided surgery protocol, we can avoid a lot of these problems. Dr Stanley will discuss most importantly: planning, communicating, and guiding. By focusing on these steps we can achieve the best possible outcome with our implants.
Administrative Sources of Law | Individual Income Tax | Episode 7
 
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Administrative Sources of Law | Individual Income Tax | Episode 7 In this episode we discuss the administrative sources of law provided by the IRS and the Treasury Department. Table of Contents: 00:00 - Introduction 00:49 - Three Adminstrative Laws 01:06 - Treasury Regulations 02:34 - Proposed Regulations 03:16 - Temporary Retulations 04:15 - Where to Find Regulations 04:35 - Reveune Rulings & Procedures 06:07 - Reveune Procedures 06:45 - Letter Rulings 07:48 - Letter Rulings 08:14 - Determination Letters 08:41 - Letter Ruling v. Determination letter 09:39 - General Counsel Memorandum SUBSCRIBE to my channel for up to date information on tax: https://www.youtube.com/channel/UCnVFEz-0pit3T1-UVo52SGQ -------------------- About Mary Black Mary Black is a tax, business, and estate planning attorney in Utah. She has known that she wanted to be a tax attorney since she was 8 years old when she couldn't understand what her family (all tax attorneys) would talk tax around the dinner table. She specializes in tax planning to ensure business and estate planning transactions limit the tax her clients will owe. She has taught Individual Income Tax at Utah Valley University and has worked with former IRS Commissioners on changes to the R&D Tax Credit and Partnership Audit Regulations. About Center For Tax Studies The attorneys at Center for Tax Studies have seen the gambit when it comes to the bad tax planning and preparation. Our mission is to teach students, practitioners, and educators the truth about tax instead of wives tales, or worse, downright lies. -------------------- LEGAL DISCLAIMER This video is intended for informational and educational purposes only and not for the purpose of providing legal advice. You should contact your attorney or CPA to obtain advice with respect to any particular issue or problem. Use of this video or answers to questions in the comment box below is for informational and educational purposes and do not create an attorney-client relationship between Mary Black, Center For Tax Studies, and the user or browser. ATTORNEY ADVERTISING -------------------- Music: www.bensound.com
Funding a Startup with Retirement Cash  Smart or Dumb
 
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When considering funding a startup business with your retirement savings, the first question that comes to mind may be Why? The answer lies more in the people themselves, than the funds. These investors range from retired entrepreneurs who have played it safe throughout their careers and want their shot at their own venture, to retirees who need cash to sustain their lifestyles. Some want to own something, while others like the excitement and the risk involved in being their own boss. In this article, we'll address one of the first and most important steps for any small business: financing. We'll also take a look at what you can do to drum up this retired money. (For background reading, see Start Your Own Small Business.) Getting It Started: Funding Once you know what kind of business you would like to start and have made some plans, the first obstacle you are bound to run up against is funding. It will take a while (possibly a long while) before your business starts turning a profit, so you'll need some money to get things running and keep them running until you can secure a consistent base of customers. There are many ways to fund a small business, but some may be more appropriate for retirees. Let's take a look at some of the options available. Retirement Seed Money Taking cash directly from your retirement savings provides easy and instant access, carries no interest burden and keeps total control in your hands. However, if stealing from your main source of money is distasteful to you, then you might want to consider tapping your investments, severance-package monies, cash from refinancing your mortgage equity, and even your extra IRA and 401(k) plans. (For more on borrowing 401(k) funds, see Borrowing From Your Plan.) This latter category of IRAs and 401(k)s can be accessed tax-free, penalty-free and with no required repayment. This is because this money is considered an investment in your own business. If the loan is properly set up, it will be just like any other investment made with IRA and 401(k) monies. The process involves setting up the startup as a C corporation. This corporate structure has a slate of officers and a board of directors, which meet at least once per year and create recorded meeting minutes and issue shares of stock in the corporation. With a C corporation in place, funds from an existing 401(k) or IRA can be can be rolled over into the retirement plan of the startup C corporation. The retirement plan then invests the funds in the startup C corporation in exchange for shares of stock in the corporation. Although this method is not foolproof, plans of this type have received positive letters of determination from the Internal Revenue Service (IRS). (To learn more, read Common IRA Rollover Mistakes.) This arrangement allows the tax-free dollars in the 401(k) and IRA accounts to be used without tax liability or penalty and delivers significant additional benefits to the business startup. These include: Qu
Views: 13 retirement living
Auto Industry Pension Task Force Sends Letter to PBGC pn Delphi Pension Details
 
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Congressman Mike Turner, Co-Chair of the Auto Industry Pension Task Force was joined by fellow Task Force members in writing to request that the Pension Benefit Guaranty Corporation (PBGC) provide them with an update on the status of final benefit determinations for the Delphi Salaried pension plan. "As you know, over 20,000 salaried retirees had their hard-earned retirement drastically reduced when the PBGC terminated their pensions in July 2009....For too long, these retirees have withstood undue delays on the part of the PBGC to produce this determination," wrote the lawmakers. Since having their pensions slashed in 2009, the PBGC has not yet produced final benefit determinations for plan participants. Delphi Salaried Retirees are entitled to being informed of final benefit determinations for the benefits they earned.
Views: 120 CongressmanTurner
Hands-on 501C3 Formation
 
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3-hour workshop on how to apply for tax exempt status under IRS section 501C3.
Views: 214 Sam Harrell
Preparing Your Nonprofit's Group Health Plan for the Employer Mandate, September 16, 2014
 
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This past spring, the IRS issued final regulations relating to the employer mandate under the Affordable Care Act. If your nonprofit organization has not done so already, it is time to prepare for 2015. These "play-or-pay" rules come with a series of complicated decisions and potential pitfalls for plan sponsors to consider. Learn how your nonprofit can avoid costly mistakes with proper advance planning. The following topics are covered during this program: • Introduction to the "play-or-pay" rules • Identifying your nonprofit organization’s full-time employees: deciding whether to use the look-back measurement method or the monthly measurement method • Determining whether your nonprofit’s employer-offered coverage is "affordable" and sufficient • Waiting periods: choosing when to offer coverage to newly hired employees • Reporting obligations: how to report offers of coverage and employee enrollment to the federal government and your employees • Interacting with the Exchanges: navigating open enrollment and special enrollment periods • Litigation risks in reducing hours to limit the number of full-time employees and "whistleblower" ‎retaliation issues • Updating your plan documents and preparing for upcoming audit initiatives Learn how your nonprofit can avoid costly mistakes with proper advance planning. DISCLAIMER: The contents of this site, including all articles, opinions, and other postings, are offered for informational purposes only and should not be construed as legal advice. A visit to this site or an exchange of information through this site does not create a client-attorney relationship. You should consult directly with an attorney for individual advice regarding your particular situation. ATTORNEY ADVERTISING.
Obama's Brother Tied To Muslim Brotherhood
 
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It seems that Lois Lerner has quite a bit to answer for. Let's back track for a moment, Ms. Lerner goes before a Congressional committee, says she hasn't done anything wrong, then takes the 5th? Usually one takes the 5th up front, before leaving oneself wide open to perjury, whoever advised Ms. Lerner to do what she did is an idiot. But let's go back to 2011, when Ms. Lerner personally gave Malik Obama and the "Barack H. Obama Foundation" a shady charity headed by the president's half-brother that operated illegally for years; full tax exempt status within one month, an unprecedentedly short time for any organization to receive tax exempt status. Not only did Lerner fast track the paperwork, but made it retroactive back to 2008. Now how can that be? For example, the group's 990 filings for 2008 and 2009 were submitted to the IRS on May 30, 2011, and its 2010 filing was submitted on May 23, 2011. Lerner signed the group's approval on June 26, 2011. An IRS Form 990-EZ required for tax-exempt organizations was filed on May 23, 2011, only days before the IRS determination letter was sent. Barack H. Obama Foundation, Form 990-EZ, filed May 23, 2011, page 1, filled out by Malik Obama. Not only is this extremely questionable, but consider the timing, while there are TEA Party groups still waiting for their tax exempt status and who filed before Malik did. Malik Obama has a shady background as well, with ties to the Muslim Brotherhood. In a WND article, it is clearly laid out, and Freedom Outpost also made mention of Obama's direct connection with the Muslim Brotherhood. Malik Obama's oversight of the Muslim Brotherhood's international investments is one reason for the Obama administration's support of the Muslim Brotherhood, according to an Egyptian report citing the vice president of the Supreme Constitutional Court of Egypt, Tehani al-Gebali. In a news report on Egyptian television of a Gebali speech, translated by researcher Walid Shoebat, a former Palestinian Liberation Organization operative, Gebali said she would like "to inform the American people that their president's brother Obama is one of the architects of the major investments of the Muslim Brotherhood." "We will carry out the law, and the Americans will not stop us," she said. "We need to open the files and begin court sessions. "The Obama administration cannot stop us; they know that they supported terrorism," she continued. "We will open the files so these nations are exposed, to show how they collaborated with [the terrorists]. It is for this reason that the American administration fights us." Abongo “Roy” Malik Obama displays a 1980s-era photograph of Barack Obama in Kenya What is going on here is, it seems that Ms. Lerner and the IRS have aided a terrorist organization. To even consider that the President didn't know about this is ludicrous! And we wonder why so much money (tax payer money) was funneled to the Muslim Brotherhood via Mohammed Morsi by the Obama Administration? This just stinks! No wonder Obama wants these scandals to simply "go away" and why he so desperately has tried to label them as "phony". It all leads right up to his doorstep. How much longer are we, the American people going to allow this to continue? This is just one of many scandals that the Obama Administration is embroiled in to date. How much longer is this "in your face" corruption going to go on right in front of us?
Views: 547 Wagnols Wangy
"IRS Notice 703" IRS Help For Tax Notice 703
 
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Click here: http://www.taxproblem.org/free-irs-advice/ Need help with IRS notice 703? Get valuable free information on IRS letters and notices, on our site! Or call Joe Mastriano Houston TX CPA at 713-774-4467 for professional IRS representation and tax problem solutions. END Notice 703 (Rev. September 2011) - Internal Revenue Service. Read This To See If Your Social Security Benefits May Be Taxable. Read this notice carefully. Notice 703, Read This To See If Your Social Security Benefits May ... Complete the Notice 703 worksheet to see if any of your social security and/or SSI (supplemental security income) benefits may be taxable. Notice 703 (Rev. September 1999) - Internal Revenue Service... Notice 703. Note: If you plan to file a joint income tax return and your spouse also received a Form(s). SSA-1099, add your spouse's amounts to yours on lines A, ... How to figure if you'll owe any federal tax on your SSDI benefits ... You can either read IRS Notice 703, or follow these instructions: Fill in lines A through E below to see if any of your benefits may be taxable for ... On the Notice 703 on the back of SSA-1099 do you include the ... On the Notice 703 on the back of SSA-1099 do you include the SSI+Social Sercurity to determine what's ... What is a CP-05 letter or notice from the IRS? SSA Handbook § 125 -- A worksheet (IRS Notice 703) is included for determining whether any portion of your Social Security benefits received is subject to income tax. irs notice 703... Use the internal revenue service (IRS) Notice 703 shown on the back of the. Notice 703 (Rev. September 2010) Note. If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D below. Read This To See If Your Social ... Form 703—General Information (Renewal of Registration of a ... The secretary of state is not required to send renewal notices to limited ... file an amendment to the registration after it receives its FEIN number from the IRS. Notice 703 (Rev. September 2011) Notice 703. (Rev. September 2011). Internal Revenue Service. Read This To See If Your Social Security Benefits May Be Taxable. Read this notice carefully. Centennial, Chico, El Centro, Fresno, Hanford--Corcoran, Los Angeles--Long Beach--Glendale, Madera, Modesto, Merced, Napa, Santa Clara, Santa Cruz, Shasta, Sierra, Hoover, Dothan, Decatur, Auburn, Ann Arbor, Dearborn, Detroit, Great Falls, Helena, Missoula, Las Vegas, Paradise, Sunrise Manor, Dover, Hudson, Manchester, Merrimack, Charleston, Columbia, North Charleston, Greenville, Rock Hill, Salem, Beaverton, Hillsboro, Pampa, Paris, Pasadena, Pearland, Pecos, Pflugerville, Pharr, Plainview, Plano, Port Arthur, Port Lavaca, Port Neches, Raymondville, Glen Cove, Harrison, Hauppauge, Hempstead, Hicksville, Holbrook, Holtsville, Huntington Station, Irondequoit, Ithaca, Jamestown, Kingston, Kiryas, Elizabeth, Edison, Toms River, Columbia, Saint Joseph, Lee's Summit, Saint Charles, Carson City, Winchester, Warwick, Cranston, Pawtucket, East Providence
Views: 5533 TaxHelpAccountant
2016 Retirement Plan Regulatory Update
 
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Led by Bonnie Treichel, JD, this update for plan sponsors will take a glance at initiatives from the DOL and Internal Revenue Service (“IRS”) over the past 12 months and the impact these rules and regulations have on your role as a plan sponsor and the plans with which you work. In addition, this webinar will focus on those items that remain on the agendas of the DOL and IRS, which are likely to be forthcoming rules and regulations in the next year and beyond. Throughout the webinar, Ms. Treichel will offer action items and practical pointers for plan sponsors, concluding with a question-and-answer session to facilitate further dialog around these issues.
Step 4: Areas of Service
 
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Views: 1172 USOPM
Tuition Free Training Starting a Nonprofit Organization_Intro
 
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To the view the full recorded webinar create an account on www.KerretvOnline.com Course Description: Once you have a focused organization and a plan in place, you may be ready to start a 501 (c) (3). This course will guide attendees through the process of establishing a board of directors, incorporating as a not-for-profit organization, creating bylaws, holding organizational meetings, and much more. Course Objectives: After this course attendees will be able to: · Describe the process of starting a 501 (c) (3); · Utilize best practices to form a board of directors; · Adopt bylaws, goals, and a budget; · Create a records book and filing system; · Apply for 501 (c) (3) status using IRS Form 1023.
The Importance of a Medically Determinable Impairment in Your Social Security Disability Case.
 
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http://www.sharonchristielaw.com This video gives important information about medically determinable impairment in your Social Security Disability case. If you have any questions visit my website at http://www.sharonchristielaw.com or call my office at (877)764-7120.
Views: 360 SharonChristieLaw
Trump To Sign Vague Exec Order About Church, State, IRS
 
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President Trump will sign an executive order Thursday to provide “maximum enforcement discretion” to the Internal Revenue Service when enforcing a prohibition on political activity by religious nonprofits. Democrats fear IRS agents will be free to turn a blind eye to religious organizations engaging in politics--both in houses of worship and out. According to Politico, a White House official acknowledged that the executive order would not change current law. Therefore, it’s unclear what substantive effect it will have, if any. Democrats have raised concerns that Trump’s new order could be used to violate a prohibition on political advertising and campaigning by religious nonprofits. But a White House official said, “No one’s suggesting that churches can take out political ads. We don’t expect any legal challenges, we’re not changing the law, we’re not trying to violate the law." http://www.politico.com/story/2017/05/03/trump-to-relax-enforcement-of-political-activity-by-religious-groups-237958 http://www.wochit.com This video was produced by YT Wochit Vote It using http://wochit.com
Views: 44 Wochit Politics
Federal Taxation: Lecture 4
 
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------------------------ TIME STAMPS ------------------------ 0:00 - Review of Lecture 3 4:26 - Executive Branch of Government (Treasury Department) 8:37 - Interpreted Regulations 9:22 - Procedural Regulations 9:44 - Legislative Regulations 11:28 - Revenue Rulings and Procedures 13:32 - Letter Rulings (Private and Determination) 17:23 - Technical Advice Memorandum 18:14 - Acquiescence and Non Acquiescence 19:55 - Court Systems 23:13 - Doctrine of Stare Decisis 28:40 - Tax Research 40:56 - Professional Responsibilities (Who holds professionals accountable) 49:23 - SSTS (Statement on Standards for Tax Services) Tax Return Positions Answers to Questions on Returns Certain Procedural Aspects of Preparing Returns Use of Estimates Departure from a Position Concluded in an Administrative Proceeding or Court Decision Knowledge of Error Form and Content of Advice to Taxpayers 1:01:00 - Civil and Criminal Penalties Lecture Summary: The professor starts with a review of the last lecture and then moves to the executive branch of the government and the regulations that they have. Then rulings, such as revenue and letter, are discussed and the technical advice memorandum. Afterwards, the difference between acquiescence and non acquiescence as well as the court systems. Furthermore, the doctrine of stare decisis, which follows rules or principles passed down in previous court decisions. Then the Statement on Standards for Tax Services, which are enforceable tax practice standards for members of the AICPA, is discussed and all the components that are followed. Finally, at the end of the lecture, civil and criminal penalties are discussed when tax practices are not followed. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
How to Start a Nonprofit: Filing a Form 1023
 
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Part two of How to start a nonprofit features details on everything needed when filing a Form 1023. 1023 checklist: http://form1023.org/wp-content/uploads/form-1023-checklist.pdf Nonprofit Bylaws: https://nonprofitally.com/start-a-nonprofit/nonprofit-bylaws/
Views: 798 Aplos
Introduction to Proposal Writing
 
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Visit us at http://www.grantspace.org for more helpful resources. Visit the new Foundation Directory Online (FDO) YouTube channel: https://www.youtube.com/channel/UCds-B13qxofgUn9REH6NBOw/videos 00:01 Introduction 00:45 The Proposal Writing Process 01:52 Planning – The First Important Step of Proposal Writing 03:34 Research – Finding the Right Fit 05:09 Proposal Format 07:02 Typical Proposal Elements 07:57 What Funders Really Want to Know 08:45 What Specific Needs Are You Addressing? 10:30 What Are You Trying to Achieve? 11:49 What Are Your Strategies for Making it Happen? 12:03 What is Your Specific Plan of Action? 13:09 How Do You Know if You’re Successful? 16:06 How Will the Project Sustain Itself in the Long Run? 16:55 Conclusion 17:27 Executive Summary 18:48 Supporting Materials 20:49 Follow Up With Funders 23:50 Key Takeaways 25:37 Next Steps Training 26:28 Where to Find Sample Documents
Views: 103609 Foundation Center
Retirement Plans: Managing Your Fiduciary Responsibility (Webinar)
 
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http://www.securedocs.com - Devyn Duex, VP of Client Services at Pensionmark Retirement Group, shares how to manage your fiduciary responsibility. Devyn covers: plan governance, understanding and determining reasonableness in fee disclosure, geting your plan participants retirement ready, and preparing for 401K, IRS, and DOL (Department of Labor) audits.
Views: 219 appfolio
Tax Petition. Need Tax Help, Court Petitions, Or Is The IRS Becoming Stressful?
 
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Click Here:http://www.taxproblem.org/free-irs-advice/.Experienced Tax Accountant Joe Mastriano Call Now at 713-774-4467 Or Visit Our Site For Free Tax Information Do You Have A Court Petition? Contact Us! End Small Tax Case or Regular Tax Case. If you seek review of one of the four types of IRS Notices listed in paragraph of the petition form , you may file Organization dedicated to fully replacing the U.S. federal income tax system with a national sales tax. Petition Forms For the convenience of the parties, the t has available forms that can be completed and filed with the Court. A taxpayer may How to File a Petition With Tax Court. You can fight back against an IRS Notice of Deficiency or Notice of Determination by filing a petition in tax court. Just like WAGE TAX REFUND PETITION TAX YEAR WAGE TAX REFUND PETITION. SALARY/HOURLY EMPLOYEES. Rev. TAX YEAR United States Code: Title Restrictions applicable to Restrictions applicable to deficiencies; petition to Tax Court. How Current is This? Time for filing petition and restriction on assessment. Within 90 days Property Tax Petitions - The Hennepin County Attorney A decision by the brought Petitions may be filed after May 1st of the year before the tax is payable. Form A-1 Petition of Appeal a taxpayer or taxing district may file a petition of appeal with the county board of taxation or a Petition for Compromise of Delinquent Taxes Frequently Asked Answers to frequently asked questions about who may qualify, how and where to file, and Tax petition form petition End Texas: Abilene, Addison, Alamo, Alice, Allen, Alvin, Amarillo, Andrews, Angleton, Arlington, Athens, Austin, Azle, Balch Springs, Bay City, Baytown, Beaumont, Bedford, Beeville, Galveston, Garland, Gatesville, Georgetown, Grand Prairie, Grapevine, Greenville, Groves, Haltom City, Harker Heights, Harlingen, Henderson, Hereford, Hewitt, Highland Village, Houston, Humble, McAllen, McKinney, Mercedes, Mesquite, Midland, Mineral Wells, Mission, Missouri, Mount Pleasant, Nacogdoches, Nederland, New Braunfels, North Richland, Odessa, Orange, Palestine, Pampa, Paris, Pasadena, Pearland, Pecos, Pflugerville, Pharr, Plainview, Plano, Port Arthur, Port Lavaca, Port Neches, Raymondville, Richardson, Richmond, Robstown, Rockwall, Roma, Rosenberg, Round Rock, Rowlett, Sachse, Saginaw, San Angelo, San Antonio, San Benito, San Juan, San Marcos, Santa Fe, Schertz, Seabrook, Seagoville, Seguin, Sherman, Snyder, Socorro, South houston, Southlake, Stafford, Stephenville, Sugarland, Sulphur Springs, Sweetwater, Taylor, Temple, Terrell, Texarkana, Texas City, The Colony, The Woodlands, Tyler, Universal City, University Park, Uvalde, Vernon, Victoria, Vidor, Waco, Watauga, Waxahachie, Weatherford, Weslaco, West University Place, White Settlement, Wichita, memorial, museum district, Montrose, morning side place, midtown, meyerland, magnolia grove, magnolia park, Manchester, maple wood, lake Houston, langwood, Larchmont, lazybrook, Lindale park, linkwood, little Saigon, lincoln greens, knollwood village, klein brook, kingwood, Kashmere gardens, inwood forest, independence heights, Harrisburg, Hidden Valley, Highland Village , Hillwood, Houston, Texas, Houston Gardens , Houston Heights, Hunters Glen, Hunters Point, California: Alhambra, Anaheim, Antioch, Bakersfield, Berkeley, Burbank, Carson, Chula Vista, Citrus Heights, Compton, Concord, Corona, Costa Mesa, Daly, Downey, Elk Grove, El Cajon, El Monte, Escondido, Fairfield, Fontana, Fremont, Fresno, Fullerton, Garden Grove, Glendale, Hayward, Huntington Beach, Inglewood, Irvine, Lancaster, Long beach, Los Angeles, Mission Viejo, Modesto, Moreno Valley, Norwalk, Oakland, Oceanside, Ontario, Orange, Oxnard, Palmdale, Pasadena, Pomona, Pompano Beach, Rancho Cucamonga, Rialto, Richmond, Riverside, Roseville, Sacramento, Salinas, San Bernardino, San Diego, San Francisco, San Jose, San Mateo, Santa Ana, Santa Barbara, Santa Clara, Santa Clarita, Santa Rosa, Simi Valley, South Gatev, Stocktonv , Sunnyvale, Thousand Oaks, Torrance, Vacaville, Vallejo, Ventura, Visalia, Vista, West Covina, Westminster, Indio, Contra Costa, Marin, Solano, Sonoma, Napa, Santa Cruz, San Benito, Yolo, El Dorado, Placer, Sutter, Yuba, Nevada, Douglas, Madera, Cathedral, Palm Springs, Coachella Valley, Victorville, Hesperia, Apple Valley, Victor Valley, Alameda, Salinas, Santa Clarita, Santa Cruz, Seaside, Monterey, Marina, Santa Maria, Visalia, Hemet, Merced, Redding, Madera, Arcata, Arroyo Grande, Grover Beach, Arvin, Atascadero, El Paso de Robles, Avenal, Barstow, Big Bear Lake, Bishop, Blythe, Brawley, Calexico, Camarillo, Cameron Park, Chico, Clearlake, Coalinga, Corcoran, Crescent City, Crestline, Davis, Delano, Desert Hot Springs, Dixon, Lodi, El Centro, Eureka, Fillmore, Fortuna, Gilroy, Morgan Hill, Grass Valley,
Views: 216 VallTaxAtt
Tips for Donating a Car to Charity
 
04:36
A charity that uses a donated vehicle for transportation or hauling goods obviously benefits directly from such a donation. However, in many cases donated cars will be sold en masse, either by the charity itself or by a dealer to raise funds for the charity. In the case of a dealer, the charity generally receives a flat fee per car, sometimes as little as $45 per car. Listed below are tips for donors who would like to donate a car to charity. Beware that the donor's tax deductions for car donations may be limited to the price at which the charity sold the car. To receive the maximum tax deduction on your car donation, and to receive the satisfaction that the full value of the car benefits a charitable purpose, give it to a charity that will use the vehicle in its operations or will give it to a person in need. Otherwise, your tax deduction will not be based on the fair market value, but will be limited to the amount of money the charity receives from the sale of your car. If the charity you are donating to does sell the vehicle, ask what percentage of the proceeds they receive. See Car Donations: Taking Taxpayers for a Ride for more. Ask if the charity accepts car donations directly, without involving a third party. If possible, drive the vehicle to the charity instead of using a towing or pickup service. This will allow the charity to keep the full amount of any proceeds from selling the car. Make sure the charity is eligible to receive tax deductible contributions. Ask for a copy for your records of the organization’s IRS letter of determination which verifies its tax exempt status. Be sure that you get a receipt from the charity for your car donation. Be aware that non-cash donations are one of the most common triggers to an audit by the IRS, so you’ll want to document the value of the car and keep records of it. If the car is worth more than $500, the donor must complete Section A of IRS Form 8283 and attach it to their tax return. Donors are required to file with his/her tax return a written acknowledgement from the charity. If the charity sells the car, the charity must provide the donor with a certification that the car was sold at "arms length" between unrelated parties and the sale price of the car within 30 days. In this case, the donor's tax deductions will be limited to the total amount the charity sold the car for. If the charity does not sell the car, it must provide the donor with a receipt within 30 days of the contribution. The charity may also be required to provide certification to the donor stating how it plans to use or improve the car and stating that it promises not to sell or transfer the car. Penalties are imposed on charities that provide fraudulent acknowledgements to donors. If the car is worth $5,000 or more, an independent appraisal is necessary. The donor must also fill out Section B of IRS Form 8283. For cars worth less than $5,000, use the Kelley Blue Book, the Hearst Black Book, or a guide from the National Auto Dealers Association (NADA) to determine the market value. Make sure you use the correct figure for the date, mileage, and condition of your car. Picking the highest figure for your car model and year without taking into account other factors may not pass muster with the IRS. Take pictures of the car and save receipts for new tires or other upgrades to verify its value. Remember, it is the donor, not the charity, who is obligated to value the car and who will pay the penalties if an IRS challenge finds your figure inaccurate. Source:https://www.charitywatch.org/charitywatch-articles/tips-for-donating-a-car-to-charity/42 Similar topics: Donating a Car to Charity Tips for Donating a Car to Charity Get free auto insurance quotes online 2014 Free auto insurance quotes online comparison 2014 Auto insurance quotes online Best insurance quotes for young drivers Cheap insurance for new drivers Auto insurance quotes florida Cheap auto insurance quotes Auto insurance quote Compare auto insurance quotes Online auto insurance quotes How to get cheap auto insurance How to get cheap car insurance for young drivers How to get cheap car insurance tips How to get free insurance Free insurance quotes for new drivers Get multiple auto insurance quotes online 2014
Views: 3551 Insurance to all
Dion Gouws CPA Diego La Jolla Tax preparation Office.3gp
 
00:11
http://www.dgprivatewealth.com CPA San Diego La Jolla Income Tax Preparation No matter what you think about when it comes to wealth and investment management and financial planning Method 10 Elements have them covered, here is a list of key elements covered by Method 10 they are; Income Tax Planning, Investment Planning, Retirement Planning, Disability & Income Protection, Asset Protection, Asset Diversification, Asset Allocation, Stocks and bonds, munis, Estate Planning, Business Planning, Education Planning, Debt management, Special Situations, Cash flow sources and uses, Income tax analysis savings, tax preparation 1040, 1041, Employee/stock options, Concentrated equity positions, Employer stock inside an employer qualified plan, Charitable giving, Sale of residence, Roth IRA conversions, Limited Partnership & REITs, Oil and Gas Partnerships, investment management, investment planning, tax minimization strategies, Business valuation, Buy/sell agreements, Key employee death protection, Key employee retention, Retirement plans, Exit strategies, Tax advantaged college funding, Section 529 Plans, Education IRAs, IRA Conversions, Income tax credits, Hope scholarship, lifetime learning, Charitable Remainder Trusts, living trusts, life insurance trusts, grats, type a trust, type b trust, Financial aid, Divorce, estate attorney referral, Addictions, Child / Eldercare, Occupation / Avocation, Family situations, Expenditures, Cash management problems, Cash flow projections, Budgeting , Goal setting, Implementation, Determination of taxable estate, Traditional and non-traditional plans, Establishing key estate planning documents, Retirement objectives, Available and needed resources, Government plans, Individual plans, IRAs, Roth IRAs, Non-qualified annuities, Employer plans, 401(k), SEPs, Simple IRAs, Profit Sharing, Post retirement asset allocation, Investment goals, Risk tolerance, Suitability, Appropriate asset allocation recommendations, Asset allocation, Systematic investment planning and so on and so on, with Method 10 we most probably have you covered. Services are primarily intended for accredited and Super accredited high net worth investors in La Jolla, San Diego, Rancho Santa Fe and Del Mar.
Views: 254 DionGouwsCPA
2 On Your Side: Insurance Denial
 
03:18
A senior citizen looking for health insurance kept striking out. Kristine Lazar reports.
Views: 339 CBS Los Angeles
Social Security: Why CEO Calls for Cuts Infuriate Workers
 
03:00
Millions of workers expect to rely on Social Security after their retire. But a group of corporate CEOs wants to cut Social Security benefits by raising the retirement age to 70. That has ordinary workers furious, but what's their best response to the situation? In the following video, Dan Caplinger, The Motley Fool's director of investment planning, looks at proposals from the Business Roundtable and the controversy that they've raised. Dan notes that the big problem is that the CEOs proposing the cuts will themselves never have to rely on Social Security, as most of them sport sizable retirement packages of their own. One study points to CEOs at Honeywell (NYSE: HON), Wal-Mart (NYSE: WMT), General Electric (NYSE: GE), Exxon Mobil (NYSE: XOM), and AT&T (NYSE: T) as having the five biggest retirement packages among Business Roundtable members. Even more galling, many CEOs have been instrumental in dismantling traditional pension coverage for employees, replacing it with 401(k) plans that put the onus on investors to save for retirement and invest successfully. Dan notes one response to hit back at CEOs would be to propose removing the wage cap on Social Security taxes, which would result in CEOs and other high-income earners paying more into the system. Investing made simple: The Motley Fool's essential guide to investing is now available to the public, free of cost, at http://bit.ly/1atRpHZ. This resource was designed to cover everything that new investors need to know to get started today. For your free copy, just click the link above. Visit us on the web at http://www.fool.com, home to the world's greatest investing community! ------------------------------------------------------------------------ Subscribe to The Motley Fool's YouTube Channel: http://www.youtube.com/TheMotleyFool Or, follow our Google+ page: https://plus.google.com/+MotleyFool/posts Inside The Motley Fool: Check out our Culture Blog! http://culture.fool.com Join our Facebook community: https://www.facebook.com/themotleyfool Follow The Motley Fool on Twitter: https://twitter.com/themotleyfool
Views: 1357 The Motley Fool
Tips for Donating a Car to Charity 4
 
00:38
A charity that uses a donated vehicle for transportation or hauling goods obviously benefits directly from such a donation. However, in many cases donated cars will be sold en masse, either by the charity itself or by a dealer to raise funds for the charity. In the case of a dealer, the charity generally receives a flat fee per car, sometimes as little as $45 per car. Listed below are tips for donors who would like to donate a car to charity. Beware that the donor's tax deductions for car donations may be limited to the price at which the charity sold the car. To receive the maximum tax deduction on your car donation, and to receive the satisfaction that the full value of the car benefits a charitable purpose, give it to a charity that will use the vehicle in its operations or will give it to a person in need. Otherwise, your tax deduction will not be based on the fair market value, but will be limited to the amount of money the charity receives from the sale of your car. If the charity you are donating to does sell the vehicle, ask what percentage of the proceeds they receive. See Car Donations: Taking Taxpayers for a Ride for more. Ask if the charity accepts car donations directly, without involving a third party. If possible, drive the vehicle to the charity instead of using a towing or pickup service. This will allow the charity to keep the full amount of any proceeds from selling the car. Make sure the charity is eligible to receive tax deductible contributions. Ask for a copy for your records of the organization’s IRS letter of determination which verifies its tax exempt status. Be sure that you get a receipt from the charity for your car donation. Be aware that non-cash donations are one of the most common triggers to an audit by the IRS, so you’ll want to document the value of the car and keep records of it. If the car is worth more than $500, the donor must complete Section A of IRS Form 8283 and attach it to their tax return. Donors are required to file with his/her tax return a written acknowledgement from the charity. If the charity sells the car, the charity must provide the donor with a certification that the car was sold at "arms length" between unrelated parties and the sale price of the car within 30 days. In this case, the donor's tax deductions will be limited to the total amount the charity sold the car for. If the charity does not sell the car, it must provide the donor with a receipt within 30 days of the contribution. The charity may also be required to provide certification to the donor stating how it plans to use or improve the car and stating that it promises not to sell or transfer the car. Penalties are imposed on charities that provide fraudulent acknowledgements to donors. If the car is worth $5,000 or more, an independent appraisal is necessary. The donor must also fill out Section B of IRS Form 8283. For cars worth less than $5,000, use the Kelley Blue Book, the Hearst Black Book, or a guide from the National Auto Dealers Association (NADA) to determine the market value. Make sure you use the correct figure for the date, mileage, and condition of your car. Picking the highest figure for your car model and year without taking into account other factors may not pass muster with the IRS. Take pictures of the car and save receipts for new tires or other upgrades to verify its value. Remember, it is the donor, not the charity, who is obligated to value the car and who will pay the penalties if an IRS challenge finds your figure inaccurate. Donating a Car to Charity Tips for Donating a Car to Charity Get free auto insurance quotes online 2014 Free auto insurance quotes online comparison 2014 Auto insurance quotes online Best insurance quotes for young drivers Cheap insurance for new drivers Auto insurance quotes florida Cheap auto insurance quotes Auto insurance quote Compare auto insurance quotes Online auto insurance quotes How to get cheap auto insurance How to get cheap car insurance for young drivers How to get cheap car insurance tips How to get free insurance Free insurance quotes for new drivers Get multiple auto insurance quotes online 2014
Views: 39 donate a car