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2010: New Roth IRA Conversion Opportunities for Many Individuals

Many individuals will have a significant new retirement and estate planning opportunity beginning in 2010. Previously, individuals with modified adjustable gross income of more than $100,000 were not...

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2010 Haiti Earthquake Relief Contributions Deductible in 2009

New legislation has passed allowing you to deduct cash contributions made to the Haiti earthquake relief effort between January 12 and February 28, 2010 on your 2009 individual income tax return....

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Partner's Instructions for K-1 (Form 1065)

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2010 Listed Transactions

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New Tax Law: The Hiring Incentives to Restore Employment Act (HIRE)

In March, Congress passed the HIRE (Hiring Incentives to Restore Employment) Act of 2010.  As with any tax legislation, there is significant complexity, but the following is a basic overview that you...

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New IRS Compliance Headaches for Businesses

Contained within the recently enacted healthcare legislation are new form 1099-MISC reporting requirements that have the potential of creating significant tracking and paperwork burdens for your...

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Health Care Act – Increased Taxes and Business Reporting

The health care legislation that was enacted in two parts earlier this year impose on businesses a number of reporting requirements and potential tax penalties.  The legislation will also impose...

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DC Tax on Municipal Income

Currently, the District of Columbia does not tax income from all state and local (municipal) obligations. It appears this will change.  The D.C. Council recently enacted its 2012 budget legislation...

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Maryland Credit for Taxes Paid

The Howard County Circuit Court recently struck down, as unconstitutional, Maryland’s credit mechanism for personal income taxes paid to other states insofar as that credit does not extend to income...

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DCAA ICS Adequacy Checklist

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