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Expiring Tax Provisions

by Jim Wagoner, CPA | Partner, Director of Tax Services Group | Felicia Rupp | Member of the Tax Services Group There are several tax provisions (the Bush Tax Cuts) scheduled to expire at the end of 2012. We have summarized the change regarding the Child Tax Credit and Dependent Care Tax Credit below. Future tax update articles will include more information ...

LEGACY PLAN: Who Should Get the Stock?

by Larry K. Greenwalt, CPA | Chairman of the Board and Anita Sherman, CPA | Managing Partner During the past two months we have been discussing the ownership transition process, particularly as it relates to family owned businesses. As previously discussed, transition is a process that should occur over time in accordance with a well thought ...

Hardship Distributions Burden of Proof

by Stacey L. Spencer, QKA | Manager, Employee Benefit Services Group A hardship withdrawal allows emergency access to one’s 401(k) account balance. The key here is emergency access. Hardship withdrawals are only allowed for an immediate, pressing need, and only when all other means of obtaining funds have been exhausted. If the 401(k) plan also ...