2014 YEAR-END
TAX GUIDE
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.

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2014 TAX GUIDE

INTRODUCTION

It is my pleasure once again to introduce our Year-End Tax Guide. This 2014 Marcum Tax Guide is structured similarly to those we issued in prior years, continuing our tradition of providing timely tax guidance to clients and friends. 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.

Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.
Year End Business Planning
The end of the year is an important time for business owners to evaluate the current and future status of operations and their associated tax implications. This is an opportune occasion to become familiar with current tax law changes and trends and their direct effect on taxpayers.