The 2014 Marcum Year-End Tax Guide continues our tradition of providing timely tax guidance. This Guide will address traditional tax planning concepts and set out alternatives should certain provisions not be reinstated, along with the impact of any new provisions.
Our Tax Guide has been notable
for addressing significant tax legislation enacted applicable to current year planning. While there is no new significant tax legislation
affecting 2014 planning, uncertainties still linger. Congress remains unable to reach agreement on numerous extenders and tax
provision modifications which the professional tax community expects to be enacted retroactively. Therefore, this Tax Guide continues
our effort to provide guidance based on enacted laws, while addressing important provisions that may be retroactively reinstated.
What does this mean for planning? Throughout this Guide, we address traditional tax planning concepts and set out alternatives should certain provisions not be reinstated, along with the impact of any new provisions. Due to a divided Congress in 2014, uncertainty continues to be the rule with tax legislation. As always, planning is essential. The more often you plan, the less likely you will be surprised when you are presented with your tax return for review and filing. We hope you will use this Guide to further understand planning options during these uncertain times, enabling you to raise issues and questions with your Marcum tax advisor.
TABLE OF CONTENTS
- About Marcum
- Business Year-End Planning
- New Laws in Effect in 2014
- Corporate Tax Inversions: Down, But Not Out?
- Highlights of 2013 Tax Court Decisions
- Patient Protection Affordable Care Act 2014 Update
- Research and Development Tax Credit 2014 Update
- Section 469 Update on Passive Activities
- Implementing the Final Repair & Capitalization and Disposition Regulations
- 2014 State and Local Tax Update
- 2014 Year-End Planning for Lesbian, Gay, Bisexual and Transgender (LGBT) Taxpayers
- Avoiding Tax Scams
- Identity Theft
- Tuition Planning
- Gift Planning for 2014
- Gifts from Foreign Persons
- Private Placement Insurance
- Estate Planning Check Up
- Inflation/Cost of Living Tax Updates for 2015
- 2014 Corporate Tax Rates
- 2015 Individual Income Tax Rates
- 2014 Individual Income Tax Rates
- Dollar Limits for Retirement Plans
- 2014 Estate and Trust Tax Rates
- Transfer Tax Exemptions and Highest Rates