year end tax planning

Year End Tax Planning December 8, 2011 Presented By: Jeffrey G. Cohen, CPA, MST _______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Expiring Federal Tax Provisions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Uncertainty ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

What Entity is Appropriate? ,[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Limited Liability Company ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

S-Corporation ,[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

C-Corporation ,[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Individual ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Setting Up The Entity ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Setting Up The Entity (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Important Issues _______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

What Strategy is Right for You? ,[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Depreciation Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Depreciation Issues (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Investments ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Retirement ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Retirement (Cont.) ,[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Retirement (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Retirement (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Tax Credits ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Tax Credits (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Tax Credits (Cont.) ,[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Tax Credits (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Tax Credits (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Planning Tips ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Planning Tips (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Planning Tips (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Planning Tips (Cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],_______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

Questions? _______________________ www.glassjacobson.com _______________________ 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 1901 Research Blvd, Suite 300 Rockville, MD 20850 410.356.1000 – 800.356.7666 – fax 410.356.2892 301.917.3040 – fax 301.738.7060

year end tax planning

Recommandé

Recommandé

Contenu connexe

Similaire à year end tax planning

Similaire à year end tax planning (20)

Plus de Glass Jacobson

Plus de Glass Jacobson (10)

Dernier

Dernier (20)

year end tax planning