Knowledge Library
Evergreen articles built around practitioner recognition, fact verification, analysis, implementation, documentation, and revisit.
Retirement Planning
Retirement plan failures should be classified correctly, corrected under the applicable IRS or DOL framework, documented, and followed by a root-cause fix so the error does not recur.
Read article →Business Owners
Family employment can create useful tax and retirement opportunities only when the job is real, pay is reasonable, payroll is correct, and entity-specific FICA/FUTA rules are respected.
Read article →Business Owners
Education costs may be deductible when maintaining or improving skills in an existing trade or business, but not when meeting minimum requirements or qualifying for a new trade or business.
Read article →Business Owners
Deductibility and substantiation are separate questions. Business purpose, amount, time, place, attendees, travel status, reimbursement, and record quality should be preserved.
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Vehicle deductions depend on ownership, business-use percentage, substantiation, reimbursement method, depreciation choices, commuting, personal use, and later disposition.
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Home-office treatment differs for sole proprietors, partners, employees, and owner-employees. Exclusive use, business use, reimbursement, depreciation, and later home sale should be coordinated.
Read article →Business Owners
Business-owner health insurance and HSA planning depend on entity type, payment mechanics, employer coverage, Marketplace rules, Medicare, spouse coverage, payroll, and state conformity.
Read article →Business Owners
Fringe-benefit treatment depends on entity, ownership, employee status, nondiscrimination rules, payroll reporting, and the specific benefit. Owner status must be identified before the benefit is characterized.
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A properly operated reimbursement process can move legitimate business expenses from the owner to the business without turning reimbursements into wages. Substance, substantiation, return of excess, entity type, and consistent operation matter.
Read article →Real Estate Tax Planning
State residency tests differ. Practitioners should identify every state that could assert residency, apply that state’s test, document the move, and separately analyze income that remains sourced to the former state.
Read article →Privacy preferences
