Una familia alemana compuesta por los padres Jean y Brian Esperson-Golden y sus hijos Eva y David. Se pregunta cómo es la composición y estructura de la familia del interlocutor.
This very short document does not contain enough substantive information to summarize in 3 sentences or less. It only contains the word "google" and random characters, which does not provide any essential or high-level information that could be extracted and summarized concisely.
Una familia alemana compuesta por los padres Jean y Brian Esperson-Golden y sus hijos Eva y David. Se pregunta cómo es la composición y estructura de la familia del interlocutor.
This very short document does not contain enough substantive information to summarize in 3 sentences or less. It only contains the word "google" and random characters, which does not provide any essential or high-level information that could be extracted and summarized concisely.
Este documento resume la historia de los computadores desde la era mecánica hasta la era digital, explica conceptos básicos como informática y computadora, distingue entre computadoras analógicas y digitales, describe componentes de hardware como la CPU y unidades de memoria, clasifica el software, menciona periféricos comunes, y concluye resaltando el importante papel educativo de la informática en la actualidad.
Este documento presenta una introducción sobre el reportaje, definiendo este como una forma de narración que expone detalles e información más allá de una noticia simple. Explica que existen dos tipos principales de reportaje: objetivo, que presenta los hechos de manera imparcial sin opiniones personales; e interpretativo, que incluye un análisis de los hechos con juicios de valor del periodista.
The summary is:
The calendar lists the meeting dates and speakers for the Estate Planning Committee of the L.A. Chapter of the California Society of C.P.A.s for 2016. Speakers included attorneys and CPAs discussing topics like governance, IRS issues, community property, estate tax planning, and year-end estate and gift updates. Meetings were held monthly except for March and April due to tax season.
The calendar lists the meeting dates for 2016 of the Estate Planning Committee of the L.A. Chapter of the California Society of C.P.A.s. Meetings were held monthly from January to December, except for March and April due to tax season. Some meetings featured guest speakers on estate planning topics or were joint meetings with the Tax Committee. Additional details on the committee could be found online at the provided URL.
The document discusses becoming a Certified Public Accountant (CPA) in California. To become a CPA in California, candidates must complete 150 semester units of education including a bachelor's degree, pass the Uniform CPA Examination, and complete one year of general accounting experience. Obtaining a CPA license allows accountants to perform audits and reviews, prepare tax returns, and provide other professional accounting services to the public in California.
MANHATTAN BEACH October 21, 2012 — Michael B Allmon & Associates has been selected for the 2012 Best of Manhattan Beach Award in the Accountants category by the Manhattan Beach Award Program.
The document provides a calendar of meetings for 2015 for the L.A. Chapter of the California Society of C.P.A.'s Estate Planning Committee. The calendar lists the dates of each meeting from January to December 2015, along with the speakers and topics to be covered which include irrevocable trusts, IRS annual meetings, fixing irrevocable trusts through decanting, planning for special needs children, protecting children from inheritances, California income taxation of estates and trusts, donor advised funds versus private foundations, and a year-end estate and gift law update. Additional information about the committee can be found through the provided web link.
Digital assets such as email accounts, social media accounts, photos, and documents stored online now hold significant sentimental and financial value for many people. However, most people do not properly plan for what will happen to their digital assets when they die or become incapacitated. Without providing passwords and instructions, loved ones may be unable to access a person's digital photos, files and accounts. The article recommends drafting a Letter of Instruction that provides usernames, passwords and instructions for digital assets to help executors handle these assets. It also notes that laws governing digital assets are still developing and vary by state.
The document provides a calendar of meetings for the L.A. Chapter of the California Society of C.P.A.'s Estate Planning Committee for 2014. It lists the dates of each meeting from January to December 2014, along with the speaker and topic for each meeting. Many of the meetings involve presentations from estate planning lawyers and CPAs on various estate planning topics such as planning for non-traditional couples, the prudent investor rule, international tax planning, and year-end estate and gift updates.
Este documento resume la historia de los computadores desde la era mecánica hasta la era digital, explica conceptos básicos como informática y computadora, distingue entre computadoras analógicas y digitales, describe componentes de hardware como la CPU y unidades de memoria, clasifica el software, menciona periféricos comunes, y concluye resaltando el importante papel educativo de la informática en la actualidad.
Este documento presenta una introducción sobre el reportaje, definiendo este como una forma de narración que expone detalles e información más allá de una noticia simple. Explica que existen dos tipos principales de reportaje: objetivo, que presenta los hechos de manera imparcial sin opiniones personales; e interpretativo, que incluye un análisis de los hechos con juicios de valor del periodista.
The summary is:
The calendar lists the meeting dates and speakers for the Estate Planning Committee of the L.A. Chapter of the California Society of C.P.A.s for 2016. Speakers included attorneys and CPAs discussing topics like governance, IRS issues, community property, estate tax planning, and year-end estate and gift updates. Meetings were held monthly except for March and April due to tax season.
The calendar lists the meeting dates for 2016 of the Estate Planning Committee of the L.A. Chapter of the California Society of C.P.A.s. Meetings were held monthly from January to December, except for March and April due to tax season. Some meetings featured guest speakers on estate planning topics or were joint meetings with the Tax Committee. Additional details on the committee could be found online at the provided URL.
The document discusses becoming a Certified Public Accountant (CPA) in California. To become a CPA in California, candidates must complete 150 semester units of education including a bachelor's degree, pass the Uniform CPA Examination, and complete one year of general accounting experience. Obtaining a CPA license allows accountants to perform audits and reviews, prepare tax returns, and provide other professional accounting services to the public in California.
MANHATTAN BEACH October 21, 2012 — Michael B Allmon & Associates has been selected for the 2012 Best of Manhattan Beach Award in the Accountants category by the Manhattan Beach Award Program.
The document provides a calendar of meetings for 2015 for the L.A. Chapter of the California Society of C.P.A.'s Estate Planning Committee. The calendar lists the dates of each meeting from January to December 2015, along with the speakers and topics to be covered which include irrevocable trusts, IRS annual meetings, fixing irrevocable trusts through decanting, planning for special needs children, protecting children from inheritances, California income taxation of estates and trusts, donor advised funds versus private foundations, and a year-end estate and gift law update. Additional information about the committee can be found through the provided web link.
Digital assets such as email accounts, social media accounts, photos, and documents stored online now hold significant sentimental and financial value for many people. However, most people do not properly plan for what will happen to their digital assets when they die or become incapacitated. Without providing passwords and instructions, loved ones may be unable to access a person's digital photos, files and accounts. The article recommends drafting a Letter of Instruction that provides usernames, passwords and instructions for digital assets to help executors handle these assets. It also notes that laws governing digital assets are still developing and vary by state.
The document provides a calendar of meetings for the L.A. Chapter of the California Society of C.P.A.'s Estate Planning Committee for 2014. It lists the dates of each meeting from January to December 2014, along with the speaker and topic for each meeting. Many of the meetings involve presentations from estate planning lawyers and CPAs on various estate planning topics such as planning for non-traditional couples, the prudent investor rule, international tax planning, and year-end estate and gift updates.
This document outlines 20 common estate planning mistakes to avoid. Some key mistakes include failing to communicate estate plans with executors and beneficiaries, not specifically bequeathing sentimental items to avoid family disputes, and not periodically reviewing estate documents and beneficiary designations when life circumstances change. The document stresses the importance of understanding one's own estate plans, organizing important records and information for executors, and planning for pets, funeral arrangements, and other post-death matters.
This document outlines 20 common estate planning mistakes to avoid. Some key mistakes include failing to communicate estate plans with executors and beneficiaries, not specifically bequeathing sentimental items to avoid family disputes, and not periodically reviewing estate documents when life circumstances change. Other mistakes are not ensuring beneficiary designations are up-to-date, failing to address what happens to assets like family photos and passwords after death, and not planning for immediate post-death activities like funeral arrangements. The document advises estate planning clients to avoid these common pitfalls.
The calendar lists the meeting dates for 2014 for the L.A. Chapter of the California Society of C.P.A.'s Estate Planning Committee. The January meeting featured a discussion on estate planning for non-traditional couples led by Nicole Pearl, Esq. and Gregory Barton, CPA. There were no meetings scheduled for March and April due to tax season. Additional details on the committee can be found on their website at http://www.calcpa.org/LA/estate.
The calendar lists the meeting dates for 2014 of the Estate Planning Committee of the L.A. Chapter of the California Society of C.P.A.s. Meetings were held monthly from January to December, except for March and April when there were no meetings due to tax season. Some meetings in September and October were joint meetings with the Tax Committee. More information about the committee can be found online at the provided URL.
This document provides an overview of the roles and opportunities for CPAs in estate planning and administration. It discusses how CPAs are well-positioned to serve clients in this field due to their existing relationships and knowledge of clients' personal financial situations. The document then offers practical advice for how CPAs can get involved, including obtaining education, attending estate planning meetings, and serving as fiduciaries for clients. It also discusses how CPAs can take on a "trust protector" role to oversee investment of trust assets.
Tax preparers find the U.S. tax code overwhelming and constantly changing, making their jobs stressful. To relieve stress, some accounting firms hold parties during tax season with costumes and food. Others provide massages, exercise equipment, and encourage breaks to watch sports. Despite efforts to reduce stress, preparers say the tax system has become more complicated over the years and preparing returns is unpleasant and burdensome.
This document discusses strategies for estates and trusts to delay or avoid the 3.8% tax on net investment income introduced by the Affordable Care Act. It recommends electing a fiscal year end for the estate or trust of November 30, 2012, which would allow filing tax returns for years ending before and after January 1, 2013 without being subject to the new tax. It also notes that revocable trusts can elect to be taxed as estates to achieve the same result.
This document is an index of wealth managers compiled by Crescendo Business Services. It lists over 50 wealth managers, their company affiliations, and the additional financial services they provide such as business planning, charitable giving, estate planning, financial planning, insurance, investments, trust services, and taxation. The wealth managers are listed alphabetically along with one or two letter codes indicating their additional services.
Social media means different things, but commonly refers to online technologies that allow people to share information. Unlike traditional advertising, social media is participatory and focuses on interaction. To benefit from social media opportunities, CPAs must actively engage in social media platforms. The document provides guidance on establishing initial social media profiles on key platforms like LinkedIn, Google, and Yelp. It also outlines ongoing efforts like content creation and sharing on tools such as LinkedIn, Twitter, blogs and newsletters. Measurement of social media efforts is also recommended.
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