Exemption portability, made permanent by the American Taxpayer Relief Act of 2012, provides significant estate planning flexibility to married couples if sufficient planning hasn’t been done before the first spouse’s death. How does it work?
As the number of everyday mobile device users expands and as technology becomes more sophisticated, smart phones and tablets are naturally evolving to accommodate work-specific functions.
The NASDAQ recently proposed a rule that companies listed on the stock exchange will soon be required to establish and maintain an internal audit department. With the proposed rule companies listed on the exchange on or before June 30, 2013 must establish an internal audit function no later than…
With the 2012 tax filing season behind us, it’s time to start thinking seriously about 2013 tax planning — especially if you’re a higher-income taxpayer, because you might be subject to one or more significant tax increases this year.
The EPA recently approved Weaver’s RIN-tegrity® Quality Assurance Plans (QAP) for many RFS2 U.S. producer renewable fuel pathways. Below is an overview to the Renewable Fuel Standard (RFS) QAP program. To view full program details and a list of approved QAP providers, visit the EPA’s website.…
For many years, the research credit (also commonly referred to as the “research and development” or “research and experimentation” credit) has provided an incentive for businesses to increase their investments in research, but the credit expired at the end of 2011.
The IRS announced an extension that employers now have until April 29, 2013, to claim the Work Opportunity Tax Credit (WOTC), IRS Notice 2013-14.