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2022 Tax Facts Individuals & Small Business

eBook $200.00
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SKU
3190022

Tax Facts on Individuals & Small Business is an authoritative resource for professionals to help individual tax payers and business owners maximize opportunities under today’s often complex tax rules – updated to reflect the CARES Act and more.

Tax Facts on Individuals & Small Business is the professional's complete, authoritative resource to help individual tax payers and business owners maximize opportunities under today's often complex tax rules. Tax Facts helps advisers of all kinds understand the tax implications of the recommendations that they make for their clients. This publication features:

  • Thousands of easy-to-read Q&As that comprehensively cover both individual tax issues and also tax issues that are most likely to be faced by small business owners
  • Practical advice for any professional, including CPAs, attorneys, and estate and financial planners
  • Detailed explanations of the various types of investment products and techniques that are most commonly used by individuals and businesses
  • Practice Points that give concise advice on how to handle real-world issues
  • Tax information to help advisers avoid costly mistakes, as well as correct problems when they do occur

New in the 2022 Edition:

  • New content on issues related to a remote workforce, including whether remote work arrangements impact an employer's employment benefit offerings or health insurance arrangements.
  • Extensive coverage of the effect of the SECURE Act, including the rules governing contributions, which are now permissible beyond age 72, new RMD rules, and new rules on inherited IRAs.
  • Complete updates CARES Act, including the employee retention tax credit and the removal of the AGI limitation on cash contributions to charity
  • Discussion of the new rules including personal protective equipment as qualified medical expenses

Topics Covered:

  • Capital gains and losses
  • Tax issues related to business income
  • Passive and active business income
  • Estate planning issues for small business owners
  • Bad debt and worthless securities
  • Small business valuation issues
  • Buy-sell agreements
  • Casualty and theft losses for individuals and businesses
  • Nontaxable exchanges
  • And More! See the "Table of Contents" section for a full list of topics
Additional Information
SKU 3190022
Publication Date December 18, 2021
ISBN 978-1-954096-32-5
Page Count 784
Author Robert Bloink, Esq., LL.M.; William H. Byrnes, Esq., LL.M., CWM
Edition 2022
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Robert Bloink, Esq., LL.M.

Robert Bloink worked to put in force in excess of $2B of longevity pegged portfolios for the insurance industry’s producers in the past five years. His insurance practice incorporates sophisticated wealth transfer techniques, as well as counseling institutions in the context of their insurance portfolios and other mortality based exposures. Professor Bloink is working with William Byrnes, Associate Dean of Special Projects of Texas A&M School of Law, on development of executive programs for insurance underwriters, wealth managers and financial planners.

Previously, Mr. Bloink served as Senior Attorney in the IRS Office of Chief Counsel, Large and Mid-Sized Business Division, where he litigated many cases in the U.S. Tax Court, served as Liaison Counsel for the Offshore Compliance Technical Assistance Program, coordinated examination programs audit teams on the development of issues for large corporate taxpayers, and taught continuing education seminars to Senior Revenue Agents involved in Large Case Exams. In his governmental capacity, Mr. Bloink became recognized as an expert in the taxation of financial structured products and was responsible for the IRS’ first FSA addressing variable forward contracts. Mr. Bloink’s core competencies led to his involvement in prosecuting some of the biggest corporate tax shelters in the history of our country.

William H. Byrnes, Esq., LL.M.

William Byrnes is the leader of National Underwriter's Financial Advisory Publications, having been appointed in 2010. He is a professor and an associate dean of Texas A&M University School of Law. He is one of the leading authors and best-selling authors in the professional markets​ with 30 books that have sold in excess of 100,000 copies in print and online, with thousands of online database subscribers. His National Underwriter publications include Tax Facts, Advanced Markets, and Sales Essentials.

Mr. Byrnes held senior positions of international tax for Coopers & Lybrand and has been commissioned and consulted by a number of governments on their tax and fiscal policy. He has served as an operational board member for companies in several industries including fashion, durable medical equipment, office furniture and technology. 

He pioneered online legal education in 1994. In 1998 he developed the first online program to achieve American Bar Association acquiescence. His Master, LL.M. and doctoral programs are leveraged by wealth managers, financial planners and life insurance underwriters.