Ron and Chelsea Jade have provided the following information for you to prepare their 2013 federal income tax return:
1. Ron (SS# 123-45-6789) and Chelsea (SS# 987-65-4321) Jade are married and are both age 45. They reside at 456 Crosslanes Drive, Berkley, Michigan, 48072. Both Ron and Chelsea want $3 to go to the Presidential Election Campaign. The Jades have a 24-year old daughter, Emily (SS# 444-38-1298) and a 16-year old son, Terry (SS# 222-13-4567). Emily is a full-time student at CMU. She earned $5,500 from a part-time job she held in the summer. Emily used all $5,500 toward her own support. She also received a $4,500 scholarship from CMU's School of Music in 2013. Ron and Chelsea contributed $6,000 toward her support in 2013.
2. Ron is a salaried taxpayer, employed as a sales account representative for Regal Design Corporation. Regal Design designs and builds commercial and residential buildings. Ron’s W-2 provided the following information:
Gross Salary $ 87,800
Federal income tax withheld 9,950
Michigan income tax withheld 3,600
Social Security tax withheld 6,717
In addition to his
gross
salary of $87,800, Ron
also
received the following fringe benefits from Regal Design Corporation. Unless stated otherwise, the fringe benefits are provided to all employees.
a. Regal Design has a qualified pension plan. Under the plan, Regal Design matches any contribution to the plan up to 5% of the employee’s annual salary. Ron contributed $4,000 into the plan; his contribution was matched by Regal Design. Ron’s pension plan account earned $800 in ordinary dividends during the year.
b. Regal Design paid 100% of the premiums for Ron and his dependents to be covered under a Blue Cross/Blue Shield corporate medical insurance policy (cost of premiums - $3,500). Ron received $3,200 in reimbursements from the plan for his family medical expenses.
c. Regal Design provides employees with a flexible benefits plan. Ron had $1,500 withheld from his salary, which was paid into the plan during the year. The amount of his family’s medical, dental, and optometry costs not reimbursed by insurance totaled $1,800. The flexible benefits plan reimbursed him for $1,500 of the $1,800 in additional expenses.
d. Regal Design paid 100% of the premiums on a group-term life insurance policy for Ron. He named Chelsea as beneficiary. Face value of the policy is $160,000. The group-term life insurance coverage for Ron cost Regal Design $375.
e. Regal Design paid 100% of the premiums on a corporate disability insurance policy for Ron. The disability insurance coverage for Ron cost Regal Design $650.
f. During the year, Regal Design provided Ron with free retirement planning services from Fidelity Investments. The value of the services Ron and Chelsea received from Fidel.
Tax Return-Individual Number Five (after Chapter 12)Instructions.docxSANSKAR20
Tax Return-Individual Number Five (after Chapter 12)
Instructions:
Please complete the
required
federal individual income tax return forms for Joseph and Diana Cohen for the 2013 tax year. Ignore the requirement to attach the Form(s) W-2 to the front page of the Form 1040. If required information is missing, use reasonable assumptions to fill in the gaps.
Joseph and Diana Cohen live in Pleasantville, New Jersey. Joseph is the Vice President of Sales at a small start-up company. Diana is a former advertising executive who currently consults with former clients. She also serves on the board of directors of an advertising company. The Cohens have three children: Rebecca (age 18), Alan (age 15), and David (age 12). In January, Rebecca left home to attend a liberal arts college. All three children qualify as Joseph and Diana’s federal income tax dependents. The Cohens plan to file a joint tax return. The Cohens provided the following information:
·
Joseph’s social security number is 598-94-2583
·
Diana’s social security number is 301-52-2942
·
Rebecca’s social security number is 887-44-8710
·
Alan’s social security number is 810-42-9092
·
David’s social security number is 855-11-3021
·
The Cohen’s mailing address is 85 North Maple Drive, Pleasantville, New Jersey 08233
Joseph Cohen reported the following the following information relating to his employment during the year:
Company
Gross Wages
Federal Income Tax Withholding
State Income Tax Withholding
Alternative Energy
$115,325
$29,230
$14,400
The above amounts do not reflect any income items described below. Joseph’s employer withheld all payroll taxes it was required to withhold.
Diana Cohen received the following revenue during the year (she uses the cash method of accounting).
Consulting revenue reported to her on a Form 1099-MISC, Box 7
High-end Retail $32,000
Jensen’s Health Products $8,500
Strategic
Solution
s $3,750
Board of director compensation reported to her on a Form 1099-MISC, Box 7
Natural Sunshine, Inc. $6,500
During the year, Diana paid the following business expenses:
Consultant-related:
Airfare $2,900
Hotel $1,450
Meals $390
Parking $320
Diana drove 290 business miles for her consulting-related activities (she has documentation to verify)
Board of Director-related:
.
In 2010, Bill and Joyce Schnappauf live in Wakefield, R.I. Bil.docxbradburgess22840
In 2010, Bill and Joyce Schnappauf live in Wakefield, R.I. Bill is 50, and Joyce is 48. Bill is
a district sales manager for USC Equipment Corporation, a Rhode Island firm that manufactures
and distributes gaming equipment. Joyce is a self-employed author of children’s
books. The Schnappaufs have three children, Will, 21, Dan, 19, and Tom, 16. In February
2011, the Schnappaufs provide the following basic information for preparing their 2010
federal income tax return:
1. The Schnappaufs use the cash method of accounting and file their return on a
calendar-year basis.
2. Unless otherwise stated, assume that the Schnappaufs want to minimize the current
year’s tax liability. That is, they would like to defer income when possible and take
the largest deductions possible, a practice they have followed in the past.
3. Joyce’s Social Security number is XXXXX
4. Bill’s Social Security number is XXXXX
5. Will’s Social Security number is XXXXX
6. Dan’s Social Security number is XXXXX
7. Tom’s Social Security number is XXXXX
8. The Schnappaufs do not have any foreign bank accounts or foreign trusts.
9. Their address isXXXXX Wakefield, R.I. (02879).
10. The Schnappaufs do not wish to contribute to the presidential election campaign.
The first phase of the tax return problem is designed to introduce you to some of the
tax forms and the supporting documentation (Forms W-2, 1099-INT, etc.) needed to
complete a basic tax return. The first four chapters focus on the income aspects of individual
taxation. Accordingly, this phase of the tax return focuses on the basic income concepts.
1. Bill’s W-2 is provided (Exhibit A–1). The 2010 W-2 includes his salary ($81,000),
bonus ($32,000), and income from group-term life insurance coverage in excess of
$50,000 ($85.56), and is reduced by his contribution ($4,000) to USC’s qualified
pension plan. The company contributes 7 percent of Bill’s salary ($5,670) to the plan.
2. The Schnappaufs receive two 1099-INTs for interest (Exhibits A–2 and A–3), two
1099-DIVs for dividends (Exhibits A–4 and A–5), and a combined interest and dividend
statement (Exhibit A–6).
3. Joyce and her brother, Bob, are co-owners of, and active participants in, a furniture restoration
business. Joyce owns 30 percent, and Bob owns 70 percent of the
business. The business was formed as an S corporation in 2001. During 2010, the
company pays $3,500 in dividends. The basis of Joyce’s stock is $20,000.
4. The Schnappaufs receive a 2009 federal income tax refund of $380 on May 12,
2010. On May 15, 2010, they receive their income tax refund from the state of Rhode
Island. In January 2011, the state mails the Schnappaufs a Form 1099-G (Exhibit
A–7). Their total itemized deductions in 2009 were $16,471.
http://www.justanswer.com/business-finance-homework/6n2lm-2010-bill-joyce-schnappauf-live-wakefield-r-i.html
5. During 2010, Joyce is the lucky ninety-third caller to a .
For more classes visit
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1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
Acc 307 Enthusiastic Study / snaptutorial.comGeorgeDixon35
1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
For more classes visit
www.snaptutorial.com
1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
Tax Return-Individual Number Five (after Chapter 12)Instructio.docxmattinsonjanel
Tax Return-Individual Number Five (after Chapter 12)
Instructions:
Please complete the required federal individual income tax return forms for Joseph and Diana Cohen for the 2013 tax year. Ignore the requirement to attach the Form(s) W-2 to the front page of the Form 1040. If required information is missing, use reasonable assumptions to fill in the gaps.
Joseph and Diana Cohen live in Pleasantville, New Jersey. Joseph is the Vice President of Sales at a small start-up company. Diana is a former advertising executive who currently consults with former clients. She also serves on the board of directors of an advertising company. The Cohens have three children: Rebecca (age 18), Alan (age 15), and David (age 12). In January, Rebecca left home to attend a liberal arts college. All three children qualify as Joseph and Diana’s federal income tax dependents. The Cohens plan to file a joint tax return. The Cohens provided the following information:
· Joseph’s social security number is 598-94-2583
· Diana’s social security number is 301-52-2942
· Rebecca’s social security number is 887-44-8710
· Alan’s social security number is 810-42-9092
· David’s social security number is 855-11-3021
· The Cohen’s mailing address is 85 North Maple Drive, Pleasantville, New Jersey 08233
Joseph Cohen reported the following the following information relating to his employment during the year:
Company
Gross Wages
Federal Income Tax Withholding
State Income Tax Withholding
Alternative Energy
$115,325
$29,230
$14,400
The above amounts do not reflect any income items described below. Joseph’s employer withheld all payroll taxes it was required to withhold.
Diana Cohen received the following revenue during the year (she uses the cash method of accounting).
Consulting revenue reported to her on a Form 1099-MISC, Box 7
High-end Retail$32,000
Jensen’s Health Products$8,500
Strategic
Solution
s$3,750
Board of director compensation reported to her on a Form 1099-MISC, Box 7
Natural Sunshine, Inc.$6,500
During the year, Diana paid the following business expenses:
Consultant-related:
Airfare$2,900
Hotel$1,450
Meals$390
Parking$320
Diana drove 290 business miles for her consulting-related activities (she has documentation to verify)
Board of Director-related:
Meals$125
Hotel$225
Diana drove 315 business miles for her board of director activities (she has documentation to verify)
Neither of Diana’s business activities s required the filing of Form(s) 1099 to report payments she made during the tax year. In addition, Ms. Cohen drove a 2011 Lexus purchased on January 1, 2011 for all of her business mileage. She drove the vehicle a total of 10,605 miles during the year for all purposes. Diana has written documentation to support the mileage amounts. She also has access to another vehicle for personal purposes.
The Cohens also received the following during the year:
Interest income from First Bank of New Jersey$320
Interest income from Patterson ...
Tax Return-Individual Number Five (after Chapter 12)Instructions.docxSANSKAR20
Tax Return-Individual Number Five (after Chapter 12)
Instructions:
Please complete the
required
federal individual income tax return forms for Joseph and Diana Cohen for the 2013 tax year. Ignore the requirement to attach the Form(s) W-2 to the front page of the Form 1040. If required information is missing, use reasonable assumptions to fill in the gaps.
Joseph and Diana Cohen live in Pleasantville, New Jersey. Joseph is the Vice President of Sales at a small start-up company. Diana is a former advertising executive who currently consults with former clients. She also serves on the board of directors of an advertising company. The Cohens have three children: Rebecca (age 18), Alan (age 15), and David (age 12). In January, Rebecca left home to attend a liberal arts college. All three children qualify as Joseph and Diana’s federal income tax dependents. The Cohens plan to file a joint tax return. The Cohens provided the following information:
·
Joseph’s social security number is 598-94-2583
·
Diana’s social security number is 301-52-2942
·
Rebecca’s social security number is 887-44-8710
·
Alan’s social security number is 810-42-9092
·
David’s social security number is 855-11-3021
·
The Cohen’s mailing address is 85 North Maple Drive, Pleasantville, New Jersey 08233
Joseph Cohen reported the following the following information relating to his employment during the year:
Company
Gross Wages
Federal Income Tax Withholding
State Income Tax Withholding
Alternative Energy
$115,325
$29,230
$14,400
The above amounts do not reflect any income items described below. Joseph’s employer withheld all payroll taxes it was required to withhold.
Diana Cohen received the following revenue during the year (she uses the cash method of accounting).
Consulting revenue reported to her on a Form 1099-MISC, Box 7
High-end Retail $32,000
Jensen’s Health Products $8,500
Strategic
Solution
s $3,750
Board of director compensation reported to her on a Form 1099-MISC, Box 7
Natural Sunshine, Inc. $6,500
During the year, Diana paid the following business expenses:
Consultant-related:
Airfare $2,900
Hotel $1,450
Meals $390
Parking $320
Diana drove 290 business miles for her consulting-related activities (she has documentation to verify)
Board of Director-related:
.
In 2010, Bill and Joyce Schnappauf live in Wakefield, R.I. Bil.docxbradburgess22840
In 2010, Bill and Joyce Schnappauf live in Wakefield, R.I. Bill is 50, and Joyce is 48. Bill is
a district sales manager for USC Equipment Corporation, a Rhode Island firm that manufactures
and distributes gaming equipment. Joyce is a self-employed author of children’s
books. The Schnappaufs have three children, Will, 21, Dan, 19, and Tom, 16. In February
2011, the Schnappaufs provide the following basic information for preparing their 2010
federal income tax return:
1. The Schnappaufs use the cash method of accounting and file their return on a
calendar-year basis.
2. Unless otherwise stated, assume that the Schnappaufs want to minimize the current
year’s tax liability. That is, they would like to defer income when possible and take
the largest deductions possible, a practice they have followed in the past.
3. Joyce’s Social Security number is XXXXX
4. Bill’s Social Security number is XXXXX
5. Will’s Social Security number is XXXXX
6. Dan’s Social Security number is XXXXX
7. Tom’s Social Security number is XXXXX
8. The Schnappaufs do not have any foreign bank accounts or foreign trusts.
9. Their address isXXXXX Wakefield, R.I. (02879).
10. The Schnappaufs do not wish to contribute to the presidential election campaign.
The first phase of the tax return problem is designed to introduce you to some of the
tax forms and the supporting documentation (Forms W-2, 1099-INT, etc.) needed to
complete a basic tax return. The first four chapters focus on the income aspects of individual
taxation. Accordingly, this phase of the tax return focuses on the basic income concepts.
1. Bill’s W-2 is provided (Exhibit A–1). The 2010 W-2 includes his salary ($81,000),
bonus ($32,000), and income from group-term life insurance coverage in excess of
$50,000 ($85.56), and is reduced by his contribution ($4,000) to USC’s qualified
pension plan. The company contributes 7 percent of Bill’s salary ($5,670) to the plan.
2. The Schnappaufs receive two 1099-INTs for interest (Exhibits A–2 and A–3), two
1099-DIVs for dividends (Exhibits A–4 and A–5), and a combined interest and dividend
statement (Exhibit A–6).
3. Joyce and her brother, Bob, are co-owners of, and active participants in, a furniture restoration
business. Joyce owns 30 percent, and Bob owns 70 percent of the
business. The business was formed as an S corporation in 2001. During 2010, the
company pays $3,500 in dividends. The basis of Joyce’s stock is $20,000.
4. The Schnappaufs receive a 2009 federal income tax refund of $380 on May 12,
2010. On May 15, 2010, they receive their income tax refund from the state of Rhode
Island. In January 2011, the state mails the Schnappaufs a Form 1099-G (Exhibit
A–7). Their total itemized deductions in 2009 were $16,471.
http://www.justanswer.com/business-finance-homework/6n2lm-2010-bill-joyce-schnappauf-live-wakefield-r-i.html
5. During 2010, Joyce is the lucky ninety-third caller to a .
For more classes visit
www.snaptutorial.com
1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
Acc 307 Enthusiastic Study / snaptutorial.comGeorgeDixon35
1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
For more classes visit
www.snaptutorial.com
1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
1. Amy works as an auditor for a large major CPA firm. During the months of September through November of each year, she is permanently assigned to the team auditing Garnet Corporation. As a result, every day she drives from her home to Garnet and returns home after work. Mileage is as follows:
Tax Return-Individual Number Five (after Chapter 12)Instructio.docxmattinsonjanel
Tax Return-Individual Number Five (after Chapter 12)
Instructions:
Please complete the required federal individual income tax return forms for Joseph and Diana Cohen for the 2013 tax year. Ignore the requirement to attach the Form(s) W-2 to the front page of the Form 1040. If required information is missing, use reasonable assumptions to fill in the gaps.
Joseph and Diana Cohen live in Pleasantville, New Jersey. Joseph is the Vice President of Sales at a small start-up company. Diana is a former advertising executive who currently consults with former clients. She also serves on the board of directors of an advertising company. The Cohens have three children: Rebecca (age 18), Alan (age 15), and David (age 12). In January, Rebecca left home to attend a liberal arts college. All three children qualify as Joseph and Diana’s federal income tax dependents. The Cohens plan to file a joint tax return. The Cohens provided the following information:
· Joseph’s social security number is 598-94-2583
· Diana’s social security number is 301-52-2942
· Rebecca’s social security number is 887-44-8710
· Alan’s social security number is 810-42-9092
· David’s social security number is 855-11-3021
· The Cohen’s mailing address is 85 North Maple Drive, Pleasantville, New Jersey 08233
Joseph Cohen reported the following the following information relating to his employment during the year:
Company
Gross Wages
Federal Income Tax Withholding
State Income Tax Withholding
Alternative Energy
$115,325
$29,230
$14,400
The above amounts do not reflect any income items described below. Joseph’s employer withheld all payroll taxes it was required to withhold.
Diana Cohen received the following revenue during the year (she uses the cash method of accounting).
Consulting revenue reported to her on a Form 1099-MISC, Box 7
High-end Retail$32,000
Jensen’s Health Products$8,500
Strategic
Solution
s$3,750
Board of director compensation reported to her on a Form 1099-MISC, Box 7
Natural Sunshine, Inc.$6,500
During the year, Diana paid the following business expenses:
Consultant-related:
Airfare$2,900
Hotel$1,450
Meals$390
Parking$320
Diana drove 290 business miles for her consulting-related activities (she has documentation to verify)
Board of Director-related:
Meals$125
Hotel$225
Diana drove 315 business miles for her board of director activities (she has documentation to verify)
Neither of Diana’s business activities s required the filing of Form(s) 1099 to report payments she made during the tax year. In addition, Ms. Cohen drove a 2011 Lexus purchased on January 1, 2011 for all of her business mileage. She drove the vehicle a total of 10,605 miles during the year for all purposes. Diana has written documentation to support the mileage amounts. She also has access to another vehicle for personal purposes.
The Cohens also received the following during the year:
Interest income from First Bank of New Jersey$320
Interest income from Patterson ...
TAX 650 Milestone One Guidelines and Rubric In this sho.docxssuserf9c51d
TAX 650 Milestone One Guidelines and Rubric
In this short paper, you will compute the property disposition capital gain and taxation of gross income for the client described in the final project. Based on your
computations and relevant sections of the Internal Revenue Code, explain the tax consequences on the possible sale or exchange of the land, including the
impact on cash flow and salary or cash distributions.
Specifically, the following critical elements must be addressed:
A. Calculate the property disposition capital gains and taxation of gross income.
B. Identify the tax consequences on the sale or exchange of the land consistent with capital gain rules. Consider the selling expense, broker’s fees, closing
costs, appraisals, and surveys and the correct schedule form to complete.
C. Describe the after tax effects on the client’s cash flow based on the sale of the land. Consider including capital gains tax rules.
D. Explain whether or not the client and his child should take a salary or cash distribution according to tax purposes and the Internal Revenue Code and
Treasury regulations. Consider the type of business and the tax effect whether it is salary, dividends , or cash withdrawal.
Guidelines for Submission: Your paper must be submitted as a 2–4-page Microsoft Word document with double spacing, 12-point Times New Roman font, one-
inch margins, and at least three sources cited in APA format.
Instructor Feedback: This activity uses an integrated rubric in Blackboard. Students can view instructor feedback in the Grade Center. For more in formation,
review these instructions.
Critical Elements Proficient (100%) Needs Improvement (75%) Not Evident (0%) Value
Tax Computations Accuratel y computes the property
di s pos i tion capital gai n and
taxati on of gros s i ncome
Computes the property di s pos ition
capi tal gai n and taxati on of gros s
i ncome, but computati on i s
i naccurate or i ncompl ete
Does not compute the property
di s pos i tion capital ga i n and
taxati on of gros s i ncome
40
Tax Consequences: Salary
or Cash Distribution
Expl ai ns whether the cl i ent and hi s
chi l d s houl d take a s al ary or cas h
di s tri buti on accordi ng to tax
purpos es and the Internal
Revenue Code and Treas ury
Regul ati ons
Expl ai ns whether the cl i ent and hi s
chi l d s houl d take a s al ary or cas h
di s tri buti on but detai l s are curs ory
or not cons i s tent wi th tax
purpos es and the Internal
Revenue Code and Treas ury
regul ati ons
Does not expl ai n whether the
cl i ent and hi s chi l d s houl d take a
s al ary or cas h di stributi on
40
Articulation of Response Submi s s i on has no major errors
rel ated to ci tati ons , grammar,
s pel l i ng, s yntax, or organi zati on
Submi s s i on has major errors
rel ated to ci tati ons , grammar,
s pel l i ng, s yntax, or organi zati on
that negati vel y i mpact readabi l ity ...
·You have been engaged to prepare the 2015 federal income tax re.docxbudbarber38650
·
You have been engaged to prepare the 2015 federal income tax return for Bob and Melissa Grant.
·
Your tax form submission should include: Form 1040, Schedules A, B, D, E, and Forms 4684 and 8949 as applicable. You will come across many items on the tax return we have not talked about in class; if we have not covered it in class, and it is not included in the information below, you do
not
need to address it on this assignment.
·
Your solution should contain a detailed workpaper that calculates the tax due or refunded with the return and calculated in the form of the tax formula (see Ch. 4 lecture slides). The calculation should be well labeled and EASY to follow. This presentation will be factored into your grade. Do NOT include any references or citations on your workpaper.
·
You may complete the return by hand (
neatly
) or typed using 2015 forms found on Blackboard or the IRS website. You may complete the form using software, one version of which is available in the ACELAB.
o
Note – ACELAB software is for the 2014 tax year; if you choose to use this method, you do not need to override the automatically calculated 2014 information, but your workpaper must detail each line item that will differ between the 2014 form generated and the 2015 forms).
·
Use the following assumptions in preparing the return:
o
The general method of accounting used by the Grants is the cash method.
o
Use all opportunities under law to minimize the 2015 federal income tax.
o
Use whole dollars when preparing the tax return.
o
Do not prepare a state income tax return.
o
Ignore the Line 45 calculation for alternative minimum tax.
o
If required information is missing, use reasonable assumptions to fill in the gaps.
Client memo (5 points)
·
Complete a letter to the client regarding tax planning advice. Identify and explain two reasonable tax planning items the family could use to minimize their tax liability and/or maximize their wealth. All items would be implemented in future years and do not impact the current tax return.
BOB AND MELISSA GRANT
INDIVIDUAL FEDERAL INCOME TAX RETURN
Bob (age 43, SSN #987-45-1234) and Melissa Grant (age 43, SSN #494-37-4893) are married and live in Lexington, Kentucky. The Grants would like to file a joint tax return for the year. The Grants’ mailing address is 95 Hickory Road, Lexington, Kentucky 40502.
The Grants have two children Jared (SSN #412-32-5690), age 18, and Alese (SSN #412-32-6940), age 12. Jared is still in high school and works part time as a waiter and earns about $2,000 a year. The Grant’s also provide financial support to Bob’s aged (85 years) grandfather, Michael Sr., who is widowed and lives alone. Michael Sr.’s Social Security number is 982-21-5543. He has no income and the Grant’s provide 100 percent of his support.
Bob Grant’s Forms W-2 provided the following wages and withholding for the year:
Employer
Gross Wages
Federal Income Tax Withholding
State Income Tax Withholding
National Sto.
For more classes visit
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Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Javier F. and Eldi M. Barbosa are married and live at 12680 SW 126 A.docxcareyshaunda
Javier F. and Eldi M. Barbosa are married and live at 12680 SW 126 Avenue, Miami, FL 33186. They file a joint return and are calendar year, cash basis taxpayers.
1.
Javier is a self-employed accountant (professional activity code is 541213). He maintains an office at 550 SE 1
st
Avenue, Miami, FL. 33130. He shares the suite with several other professionals and has no employees. A receptionist handles all calls and is provided by the landlord as part of the services offered to tenants. Javier’s work-related expenses for 2013 are as follows:
Office rent $9,800
Utilities 3,000
Accounting services 1,200
Office expenses (supplies, use of copier, etc.) 1,100
Legal services (see item 9. below) 300
State and local license fees 900
Renter’s insurance (covers personal liability, casualty, theft) 1,500
Replacement of reception room furnishings (6/5/2013) 2,200
Professional dues and subscriptions to trade publications 600
Business lunches 1,400
Contribution to H.R. 10 (Keogh) plan 4,000
Medical insurance premiums 6,000
The business meals Javier paid for were to entertain various visiting executives from the clients he does business with. As is the case with all of Javier’s business transactions, the lunches are properly documented and supported by receipts. Because the reception room furnishings were looking shabby, Javier and his suite-mates had them replaced. The $2,200 Javier spent was his share (i.e., a sofa and coffee table) of the cost. Javier follows a policy of avoiding depreciation by utilizing the Section 179 election to expense assets. All of Javier’s office equipment (e.g., desk, chairs, file cabinets, computer, etc.) has previously been expensed. Of 16,000 total miles in 2013, Javier drives his car (a Ford Explorer purchased on 6/1/2011) 13,400 miles for business (not including commuting) and has business parking and toll charges of $310. The Barbosas use the automatic mileage method of claiming automobile expenses.
2. Eldi is an occupational therapist employed on a part-time basis by Therapy Consultants, Inc. Her employer does not provide her with an office, and she has no separate office in her home. She does, however, ma.
FactsJavier F. and Eldi M. Barbosa are married and live at 1268.docxdelciegreeks
Facts:
Javier F. and Eldi M. Barbosa are married and live at 12680 SW 126 Avenue, Miami, FL 33186. They file a joint return and are calendar year, cash basis taxpayers.
1.
Javier is a self-employed accountant (professional activity code is 541213). He maintains an office at 550 SE 1
st
Avenue, Miami, FL. 33130. He shares the suite with several other professionals and has no employees. A receptionist handles all calls and is provided by the landlord as part of the services offered to tenants. Javier’s work-related expenses for 2013 are as follows:
Office rent $9,800
Utilities 3,000
Accounting services 1,200
Office expenses (supplies, use of copier, etc.) 1,100
Legal services (see item 9. below) 300
State and local license fees 900
Renter’s insurance (covers personal liability, casualty, theft) 1,500
Replacement of reception room furnishings (6/5/2013) 2,200
Professional dues and subscriptions to trade publications 600
Business lunches 1,400
Contribution to H.R. 10 (Keogh) plan 4,000
Medical insurance premiums 6,000
The business meals Javier paid for were to entertain various visiting executives from the clients he does business with. As is the case with all of Javier’s business transactions, the lunches are properly documented and supported by receipts. Because the reception room furnishings were looking shabby, Javier and his suite-mates had them replaced. The $2,200 Javier spent was his share (i.e., a sofa and coffee table) of the cost. Javier follows a policy of avoiding depreciation by utilizing the Section 179 election to expense assets. All of Javier’s office equipment (e.g., desk, chairs, file cabinets, computer, etc.) has previously been expensed. Of 16,000 total miles in 2013, Javier drives his car (a Ford Explorer purchased on 6/1/2011) 13,400 miles for business (not including commuting) and has business parking and toll charges of $310. The Barbosas use the automatic mileage method of claiming automobile expenses.
2. Eldi is an occupational therapist employed on a part-time basis by Therapy Consultants, Inc. Her employer does not provide her with an office, and she has no separate office in her home. She does, how.
For more classes visit
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Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Acc 456 Effective Communication / snaptutorial.comStokesCope29
For more classes visit
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Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a Microsoft® Word document.
For more classes visit
www.snaptutorial.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a Microsoft® Word document.
For more course tutorials visit
www.newtonhelp.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a
Problem Please complete the comprehensive problem providing .docxsleeperharwell
Problem: Please complete the comprehensive problem providing detailed computations with labels. The problem is
worth 40% of your grade.
Mike and Laura Weiss are married and file a joint return. Mike is a self-employed orthodontist, and Laura is a college
professor. Mike and Laura have three children. The oldest is Matt, 23, who lives at home and is a Medical student at the
University of Cincinnati. He worked part-time this year and earned $2,500 that he used to pay his own support. Matt and
Laura provided $9,500 toward Matt’s support not including $12,000 they paid for medical school tuition. They also
provided over half the support of their daughter Diane, who is a full-time student at Kenyon College. Diane worked part-
time as a waitress this year, earning $4,500 but received $20,000 for tuition from her parents during 2015. Diane lived at
home until she was married in December 2015 and then moved in with her husband, Patrick. She filed a joint return with
Patrick who made $25,000 during the year. Alice is the youngest and lived in the Weiss’ home for the entire year. She is
14 and attends the local middle school. She made $900 this year in babysitting revenue.
Laura is a math professor at Xavier University in Cincinnati, where she earned $35,000. The university withheld federal
income tax of $3,575, state income tax of $850, Cincinnati city income tax of $350, $1,920 of social security and $485 of
medicare tax. She also worked part-time for the Cincinnati Bengals. The NFL franchise paid her $12,000 in salary and
withheld $1,205 of federal income tax, $350 of state income tax, $155 of Cincinnati city income tax, $590 for social
security and $145 for medicare tax.
Laura is required by the university to visit several high schools in the area to evaluate students who are completing their
student teaching. However, she is not reimbursed for the expenses she incurs in doing this. During the spring and fall
semesters of 2015 she drove her personal automobile 6,350 miles in fulfilling this obligation. She has always used the
standard mileage method for computing this deduction.
The Weiss’s received $1100 of interest from State Savings Bank on a joint account. They also received interest of $1,050
on City of Cincinnati School District Bonds. They own stock in Charter Corporation and Delhi Company which they
received a total of $1,405 in qualified dividends during the year. Mike felt the market was going to crash during 2015 so
he decided to liquidate some stocks and invest the money in his business. They sold the following stock in the beginning
of the year:
Company Date Purch. Date Sold Sales Price Original Cost
Rose Company 500 shares 8/10/2001 1/2/2015 $29,000 $37,000
Big Sky Industries 200 shares 9/12/2015 12/2/2015 $12,000 $15,000
Blue Hat Inc. 150 shares 9/23/2000 1/2/2015 $13,000 $5,500
Laura also sold a painting from her grandmother. Her grandmother died this year and.
For more classes visit
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Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
For each question on the midterm exam, unless the question expressly.docxrhetttrevannion
For each question on the midterm exam, unless the question expressly provides to the contrary, you should assume that:
all events occurred in ‘the current taxable year;’
all persons are United States citizens;
there is no tax avoidance purpose for any transaction, and that with respect to any mortgage on any property, there was a bona fide business purpose for incurring or assuming the debt;
whenever a party receives encumbered property, the party
assumed the mortgage, even if not specifically stated;
there is no special election made unless the facts specifically state that there is an election made and in effect;
in all cases, that there is only one class of stock issued and outstanding in any corporation, and that class is common voting stock;
with respect to each partnership question, the partnership has no hot assets, has no debts or other liabilities, and does not have a Section 754 election in effect;
with respect to each partnership question, each partnership is a general partnership; and
with respect to each partnership question, there are no special allocation provisions contained in any partnership agreement.
Choose the letter for the choice that best answers the question or completes the sentence.
Questions
1.
Jack
owns 60 percent of Corporation. Corporation had acquired land known as the Parcel in January of 2000 for $68,000 and held the Parcel
for investment purposes. During the current taxable year, Corporation sold the Parcel to Jack for $65,000 which amount was equal to the fair market value of the Parcel. Shortly after receiving the Parcel, Jack, never having made any gifts before, gave the Parcel
to his friend Tom from college when the property was worth $70,000.
Tom sold the Parcel two years later to Sue, a person not related to Corporation, Jack, Sue, or Tom, for $75,000.
How much gain or loss is realized and recognized as a result of these three transfers?
a.
Corporation realizes a loss of $3,000 and
recognizes a loss of 3,000 on the sale; Jack realizes a gain of $8,000 and recognizes a gain of 5,000 on the transfer to Tom; Tom realizes a gain of $5,000 and recognizes a gain of $2,000 on the transfer to Sue.
b.
Corporation realizes a loss of $3,000 and recognizes a loss of 3,000 on the sale; Jack realizes a gain of $5,000 and
recognizes a gain of 5,000 o the transfer to Tom; Tom realizes
gain of $5,000 and recognizes a gain of $2,000 on the transfer to Sue.
c.
Corporation realizes a loss of $3,000 and recognizes a loss of 0 on the sale; Jack does not realize or recognize any gain or loss on the transfer to Tom; Tom realizes a gain of $10,000 and recognizes a gain of $10,000 on the transfer to Sue.
d.
Corporation realizes a loss of $3,000 and recognizes a loss of 0 on the sale; Jack realizes a gain of $5,000 and recognizes a gain of $5,000 on the transfer to Tom;
Tom realizes a gain of $5,000 and recognizes a gain of $5,000 on the transfer to Sue.
2.
Corporation had the follow.
Purpose of AssignmentThe case study focuses on break-even, margi.docxbfingarjcmc
Purpose of Assignment
The case study focuses on break-even, margin of safety, and incremental analysis and allows students to experience working through a business scenario to apply these tools in managerial decision making. Students are
required
to make decisions and provide solutions based on their evaluation of financial data.
Assignment Steps
Resources:
Generally Accepted Accounting Principles (GAAP), U.S. Securities and Exchange Committee (SEC)
Tutorial help on Excel
®
and Word functions can be found on the Microsoft
®
Office website. There are also additional tutorials via the web offering support for Office products.
Scenario:
Shelley Jones has just been elected as president of the Circular Club of Auburn, Kansas, and she has been asked to suggest a new fundraising activity for the club. After a considerable amount of research, Shelley proposed the Circular Club sponsor a professional rodeo. In her presentation to the club, Shelley recommends the fundraiser become an annual activity with the following goals:
Continue to grow each year
Give back to the community
Provide the club a presence in the community
Shelley's goal in the first year is to have an activity that would become an "annual community event" and would break even the first year and raise $5,000 the following year. In addition, based on the experience of other communities, Shelley believed a rodeo could grow in popularity so the club would eventually earn an average of $20,000 annually.
A rodeo committee was formed. Shelley contacted the world's oldest and largest rodeo-sanctioning agency to apply to sponsor a professional rodeo. The sanctioning agency requires a rodeo to consist of the following five events: Bareback Riding, Bronco Riding, Steer Wrestling, Bull Riding, and Calf Roping, Team Roping and Women's Barrels. Prize money in the amount of $3,000 would be paid to winners in each of the seven events. Members of the rodeo committee contracted with RJ Cattle Company, a livestock contractor on the rodeo circuit, to provide bucking stock, fencing, and chutes. Realizing costs associated with the rodeo were tremendous and ticket sales would probably not be sufficient to cover the costs, the rodeo committee sent letters to local businesses soliciting contributions in exchange for various sponsorships. Exhibiting Sponsorships are $1,000 to exhibit products or services, while Major Sponsorships are $600, and Chute Sponsorships are $500 to have the name of the sponsor's business on one of the six bucking chutes. For a contribution of $100, individual sponsors will be included in a Friends of Rodeo list found in the rodeo programs.
A local youth group will be contacted to provide concessions to the public and divide the profits with the Circular Club. The Auburn Circular Club Pro Rodeo Roundup will be held on June 1, 2, and 3. The cost of an adult ticket is set at $8 in advance or $10 at the gate; the cost of a ticket for a child 12 or younger is set at $6 in .
For more classes visit
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Question 1.1. (TCOs 2 & 3) Evelyn sold her personal residence to Drew on March 1 for $300,000. Before the sale, Evelyn paid the real estate taxes of $3,000 for the calendar year. For income tax purposes, the real estate tax deduction is apportioned as follows: $750 to Evelyn and $2,250 to Drew. Drew's basis in the residence is: (Points : 5)
Question 2.2. (TCOs 3, 4, 5, & 7) In the current year, Galaxy e
ACC 456 study Education on Your Terms/acc456study.comrock1234591
FOR MORE CLASSES VISIT
www.acc456study.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a Microsoft® Word document.
For more classes visit
www.snaptutorial.com
Question 1.1. (TCOs 2 & 3) Evelyn sold her personal residence to Drew on March 1 for $300,000. Before the sale, Evelyn paid the real estate taxes of $3,000 for the calendar year. For income tax purposes, the real estate tax deduction is apportioned as follows: $750 to Evelyn and $2,250 to Drew. Drew's basis in the residence is: (Points : 5)
Question 2.2. (TCOs 3, 4, 5, & 7) In the current year, Galaxy
rocess, Physical Distribution, and Logistics Consulting Services.docxdaniely50
rocess, Physical Distribution, and Logistics Consulting Services
541611 Administrative Management and General Management Consulting Services
541619 Other management consulting services
Abstract:
This article discusses the main lessons learned from the management of the design of the 'Water Cube' National Swimming Aquatic Centre (a landmark building for the Beijing 2008 Olympic Games), including forming an international partnership, managing cultural differences and risks, dealing with intellectual property and ownership of design to establish a legacy. The article also discusses design management strategies and innovations. It was found that Beijing's lack of regulatory transparency, regional differences and a relationship-based business culture were some of the factors that made China a challenging project environment. Cultural understanding and relationship (guanxi) building were fundamental strategies in responding to these challenges. It was also found that developing a shared ownership of intellectual property and innovative design ideas may facilitate the collaboration between Western and Chinese partners. In addition, it was necessary for the foreign design and project management teams to be continuously involved in the construction stage to ensure the conversion of design into reality, construction quality and personal fulfilment. [ABSTRACT FROM AUTHOR]
Copyright of Architectural Engineering & Design Management is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Author Affiliations:
1Faculty of the Built Environment, The University of New South Wales, Sydney, Australia
2Arup Project Management, Sydney, Australia
ISSN:
1745-2007
This article discusses the main lessons learned from the management of the design of the ‘Water Cube’ National Swimming Aquatic Centre (a landmark building for the Beijing 2008 Olympic Games), including forming an international partnership, managing cultural differences and risks, dealing with intellectual property and ownership of design to establish a legacy. The article also discusses design management strategies and innovations. It was found that Beijing's lack of regulatory transparency, regional differences and a relationship-based business culture were some of the factors that made China a challenging project environment. Cultural understanding and relationship (guanxi) building were fundamental strategies in responding to these challenges. It was also found that developing a shared ownership of intellectual property and innovative design ideas may facilitate the collaboration between W.
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Similar to Ron and Chelsea Jade have provided the following information for you.docx
TAX 650 Milestone One Guidelines and Rubric In this sho.docxssuserf9c51d
TAX 650 Milestone One Guidelines and Rubric
In this short paper, you will compute the property disposition capital gain and taxation of gross income for the client described in the final project. Based on your
computations and relevant sections of the Internal Revenue Code, explain the tax consequences on the possible sale or exchange of the land, including the
impact on cash flow and salary or cash distributions.
Specifically, the following critical elements must be addressed:
A. Calculate the property disposition capital gains and taxation of gross income.
B. Identify the tax consequences on the sale or exchange of the land consistent with capital gain rules. Consider the selling expense, broker’s fees, closing
costs, appraisals, and surveys and the correct schedule form to complete.
C. Describe the after tax effects on the client’s cash flow based on the sale of the land. Consider including capital gains tax rules.
D. Explain whether or not the client and his child should take a salary or cash distribution according to tax purposes and the Internal Revenue Code and
Treasury regulations. Consider the type of business and the tax effect whether it is salary, dividends , or cash withdrawal.
Guidelines for Submission: Your paper must be submitted as a 2–4-page Microsoft Word document with double spacing, 12-point Times New Roman font, one-
inch margins, and at least three sources cited in APA format.
Instructor Feedback: This activity uses an integrated rubric in Blackboard. Students can view instructor feedback in the Grade Center. For more in formation,
review these instructions.
Critical Elements Proficient (100%) Needs Improvement (75%) Not Evident (0%) Value
Tax Computations Accuratel y computes the property
di s pos i tion capital gai n and
taxati on of gros s i ncome
Computes the property di s pos ition
capi tal gai n and taxati on of gros s
i ncome, but computati on i s
i naccurate or i ncompl ete
Does not compute the property
di s pos i tion capital ga i n and
taxati on of gros s i ncome
40
Tax Consequences: Salary
or Cash Distribution
Expl ai ns whether the cl i ent and hi s
chi l d s houl d take a s al ary or cas h
di s tri buti on accordi ng to tax
purpos es and the Internal
Revenue Code and Treas ury
Regul ati ons
Expl ai ns whether the cl i ent and hi s
chi l d s houl d take a s al ary or cas h
di s tri buti on but detai l s are curs ory
or not cons i s tent wi th tax
purpos es and the Internal
Revenue Code and Treas ury
regul ati ons
Does not expl ai n whether the
cl i ent and hi s chi l d s houl d take a
s al ary or cas h di stributi on
40
Articulation of Response Submi s s i on has no major errors
rel ated to ci tati ons , grammar,
s pel l i ng, s yntax, or organi zati on
Submi s s i on has major errors
rel ated to ci tati ons , grammar,
s pel l i ng, s yntax, or organi zati on
that negati vel y i mpact readabi l ity ...
·You have been engaged to prepare the 2015 federal income tax re.docxbudbarber38650
·
You have been engaged to prepare the 2015 federal income tax return for Bob and Melissa Grant.
·
Your tax form submission should include: Form 1040, Schedules A, B, D, E, and Forms 4684 and 8949 as applicable. You will come across many items on the tax return we have not talked about in class; if we have not covered it in class, and it is not included in the information below, you do
not
need to address it on this assignment.
·
Your solution should contain a detailed workpaper that calculates the tax due or refunded with the return and calculated in the form of the tax formula (see Ch. 4 lecture slides). The calculation should be well labeled and EASY to follow. This presentation will be factored into your grade. Do NOT include any references or citations on your workpaper.
·
You may complete the return by hand (
neatly
) or typed using 2015 forms found on Blackboard or the IRS website. You may complete the form using software, one version of which is available in the ACELAB.
o
Note – ACELAB software is for the 2014 tax year; if you choose to use this method, you do not need to override the automatically calculated 2014 information, but your workpaper must detail each line item that will differ between the 2014 form generated and the 2015 forms).
·
Use the following assumptions in preparing the return:
o
The general method of accounting used by the Grants is the cash method.
o
Use all opportunities under law to minimize the 2015 federal income tax.
o
Use whole dollars when preparing the tax return.
o
Do not prepare a state income tax return.
o
Ignore the Line 45 calculation for alternative minimum tax.
o
If required information is missing, use reasonable assumptions to fill in the gaps.
Client memo (5 points)
·
Complete a letter to the client regarding tax planning advice. Identify and explain two reasonable tax planning items the family could use to minimize their tax liability and/or maximize their wealth. All items would be implemented in future years and do not impact the current tax return.
BOB AND MELISSA GRANT
INDIVIDUAL FEDERAL INCOME TAX RETURN
Bob (age 43, SSN #987-45-1234) and Melissa Grant (age 43, SSN #494-37-4893) are married and live in Lexington, Kentucky. The Grants would like to file a joint tax return for the year. The Grants’ mailing address is 95 Hickory Road, Lexington, Kentucky 40502.
The Grants have two children Jared (SSN #412-32-5690), age 18, and Alese (SSN #412-32-6940), age 12. Jared is still in high school and works part time as a waiter and earns about $2,000 a year. The Grant’s also provide financial support to Bob’s aged (85 years) grandfather, Michael Sr., who is widowed and lives alone. Michael Sr.’s Social Security number is 982-21-5543. He has no income and the Grant’s provide 100 percent of his support.
Bob Grant’s Forms W-2 provided the following wages and withholding for the year:
Employer
Gross Wages
Federal Income Tax Withholding
State Income Tax Withholding
National Sto.
For more classes visit
www.snaptutorial.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Javier F. and Eldi M. Barbosa are married and live at 12680 SW 126 A.docxcareyshaunda
Javier F. and Eldi M. Barbosa are married and live at 12680 SW 126 Avenue, Miami, FL 33186. They file a joint return and are calendar year, cash basis taxpayers.
1.
Javier is a self-employed accountant (professional activity code is 541213). He maintains an office at 550 SE 1
st
Avenue, Miami, FL. 33130. He shares the suite with several other professionals and has no employees. A receptionist handles all calls and is provided by the landlord as part of the services offered to tenants. Javier’s work-related expenses for 2013 are as follows:
Office rent $9,800
Utilities 3,000
Accounting services 1,200
Office expenses (supplies, use of copier, etc.) 1,100
Legal services (see item 9. below) 300
State and local license fees 900
Renter’s insurance (covers personal liability, casualty, theft) 1,500
Replacement of reception room furnishings (6/5/2013) 2,200
Professional dues and subscriptions to trade publications 600
Business lunches 1,400
Contribution to H.R. 10 (Keogh) plan 4,000
Medical insurance premiums 6,000
The business meals Javier paid for were to entertain various visiting executives from the clients he does business with. As is the case with all of Javier’s business transactions, the lunches are properly documented and supported by receipts. Because the reception room furnishings were looking shabby, Javier and his suite-mates had them replaced. The $2,200 Javier spent was his share (i.e., a sofa and coffee table) of the cost. Javier follows a policy of avoiding depreciation by utilizing the Section 179 election to expense assets. All of Javier’s office equipment (e.g., desk, chairs, file cabinets, computer, etc.) has previously been expensed. Of 16,000 total miles in 2013, Javier drives his car (a Ford Explorer purchased on 6/1/2011) 13,400 miles for business (not including commuting) and has business parking and toll charges of $310. The Barbosas use the automatic mileage method of claiming automobile expenses.
2. Eldi is an occupational therapist employed on a part-time basis by Therapy Consultants, Inc. Her employer does not provide her with an office, and she has no separate office in her home. She does, however, ma.
FactsJavier F. and Eldi M. Barbosa are married and live at 1268.docxdelciegreeks
Facts:
Javier F. and Eldi M. Barbosa are married and live at 12680 SW 126 Avenue, Miami, FL 33186. They file a joint return and are calendar year, cash basis taxpayers.
1.
Javier is a self-employed accountant (professional activity code is 541213). He maintains an office at 550 SE 1
st
Avenue, Miami, FL. 33130. He shares the suite with several other professionals and has no employees. A receptionist handles all calls and is provided by the landlord as part of the services offered to tenants. Javier’s work-related expenses for 2013 are as follows:
Office rent $9,800
Utilities 3,000
Accounting services 1,200
Office expenses (supplies, use of copier, etc.) 1,100
Legal services (see item 9. below) 300
State and local license fees 900
Renter’s insurance (covers personal liability, casualty, theft) 1,500
Replacement of reception room furnishings (6/5/2013) 2,200
Professional dues and subscriptions to trade publications 600
Business lunches 1,400
Contribution to H.R. 10 (Keogh) plan 4,000
Medical insurance premiums 6,000
The business meals Javier paid for were to entertain various visiting executives from the clients he does business with. As is the case with all of Javier’s business transactions, the lunches are properly documented and supported by receipts. Because the reception room furnishings were looking shabby, Javier and his suite-mates had them replaced. The $2,200 Javier spent was his share (i.e., a sofa and coffee table) of the cost. Javier follows a policy of avoiding depreciation by utilizing the Section 179 election to expense assets. All of Javier’s office equipment (e.g., desk, chairs, file cabinets, computer, etc.) has previously been expensed. Of 16,000 total miles in 2013, Javier drives his car (a Ford Explorer purchased on 6/1/2011) 13,400 miles for business (not including commuting) and has business parking and toll charges of $310. The Barbosas use the automatic mileage method of claiming automobile expenses.
2. Eldi is an occupational therapist employed on a part-time basis by Therapy Consultants, Inc. Her employer does not provide her with an office, and she has no separate office in her home. She does, how.
For more classes visit
www.snaptutorial.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Acc 456 Effective Communication / snaptutorial.comStokesCope29
For more classes visit
www.snaptutorial.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a Microsoft® Word document.
For more classes visit
www.snaptutorial.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a Microsoft® Word document.
For more course tutorials visit
www.newtonhelp.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a
Problem Please complete the comprehensive problem providing .docxsleeperharwell
Problem: Please complete the comprehensive problem providing detailed computations with labels. The problem is
worth 40% of your grade.
Mike and Laura Weiss are married and file a joint return. Mike is a self-employed orthodontist, and Laura is a college
professor. Mike and Laura have three children. The oldest is Matt, 23, who lives at home and is a Medical student at the
University of Cincinnati. He worked part-time this year and earned $2,500 that he used to pay his own support. Matt and
Laura provided $9,500 toward Matt’s support not including $12,000 they paid for medical school tuition. They also
provided over half the support of their daughter Diane, who is a full-time student at Kenyon College. Diane worked part-
time as a waitress this year, earning $4,500 but received $20,000 for tuition from her parents during 2015. Diane lived at
home until she was married in December 2015 and then moved in with her husband, Patrick. She filed a joint return with
Patrick who made $25,000 during the year. Alice is the youngest and lived in the Weiss’ home for the entire year. She is
14 and attends the local middle school. She made $900 this year in babysitting revenue.
Laura is a math professor at Xavier University in Cincinnati, where she earned $35,000. The university withheld federal
income tax of $3,575, state income tax of $850, Cincinnati city income tax of $350, $1,920 of social security and $485 of
medicare tax. She also worked part-time for the Cincinnati Bengals. The NFL franchise paid her $12,000 in salary and
withheld $1,205 of federal income tax, $350 of state income tax, $155 of Cincinnati city income tax, $590 for social
security and $145 for medicare tax.
Laura is required by the university to visit several high schools in the area to evaluate students who are completing their
student teaching. However, she is not reimbursed for the expenses she incurs in doing this. During the spring and fall
semesters of 2015 she drove her personal automobile 6,350 miles in fulfilling this obligation. She has always used the
standard mileage method for computing this deduction.
The Weiss’s received $1100 of interest from State Savings Bank on a joint account. They also received interest of $1,050
on City of Cincinnati School District Bonds. They own stock in Charter Corporation and Delhi Company which they
received a total of $1,405 in qualified dividends during the year. Mike felt the market was going to crash during 2015 so
he decided to liquidate some stocks and invest the money in his business. They sold the following stock in the beginning
of the year:
Company Date Purch. Date Sold Sales Price Original Cost
Rose Company 500 shares 8/10/2001 1/2/2015 $29,000 $37,000
Big Sky Industries 200 shares 9/12/2015 12/2/2015 $12,000 $15,000
Blue Hat Inc. 150 shares 9/23/2000 1/2/2015 $13,000 $5,500
Laura also sold a painting from her grandmother. Her grandmother died this year and.
For more classes visit
www.snaptutorial.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
For each question on the midterm exam, unless the question expressly.docxrhetttrevannion
For each question on the midterm exam, unless the question expressly provides to the contrary, you should assume that:
all events occurred in ‘the current taxable year;’
all persons are United States citizens;
there is no tax avoidance purpose for any transaction, and that with respect to any mortgage on any property, there was a bona fide business purpose for incurring or assuming the debt;
whenever a party receives encumbered property, the party
assumed the mortgage, even if not specifically stated;
there is no special election made unless the facts specifically state that there is an election made and in effect;
in all cases, that there is only one class of stock issued and outstanding in any corporation, and that class is common voting stock;
with respect to each partnership question, the partnership has no hot assets, has no debts or other liabilities, and does not have a Section 754 election in effect;
with respect to each partnership question, each partnership is a general partnership; and
with respect to each partnership question, there are no special allocation provisions contained in any partnership agreement.
Choose the letter for the choice that best answers the question or completes the sentence.
Questions
1.
Jack
owns 60 percent of Corporation. Corporation had acquired land known as the Parcel in January of 2000 for $68,000 and held the Parcel
for investment purposes. During the current taxable year, Corporation sold the Parcel to Jack for $65,000 which amount was equal to the fair market value of the Parcel. Shortly after receiving the Parcel, Jack, never having made any gifts before, gave the Parcel
to his friend Tom from college when the property was worth $70,000.
Tom sold the Parcel two years later to Sue, a person not related to Corporation, Jack, Sue, or Tom, for $75,000.
How much gain or loss is realized and recognized as a result of these three transfers?
a.
Corporation realizes a loss of $3,000 and
recognizes a loss of 3,000 on the sale; Jack realizes a gain of $8,000 and recognizes a gain of 5,000 on the transfer to Tom; Tom realizes a gain of $5,000 and recognizes a gain of $2,000 on the transfer to Sue.
b.
Corporation realizes a loss of $3,000 and recognizes a loss of 3,000 on the sale; Jack realizes a gain of $5,000 and
recognizes a gain of 5,000 o the transfer to Tom; Tom realizes
gain of $5,000 and recognizes a gain of $2,000 on the transfer to Sue.
c.
Corporation realizes a loss of $3,000 and recognizes a loss of 0 on the sale; Jack does not realize or recognize any gain or loss on the transfer to Tom; Tom realizes a gain of $10,000 and recognizes a gain of $10,000 on the transfer to Sue.
d.
Corporation realizes a loss of $3,000 and recognizes a loss of 0 on the sale; Jack realizes a gain of $5,000 and recognizes a gain of $5,000 on the transfer to Tom;
Tom realizes a gain of $5,000 and recognizes a gain of $5,000 on the transfer to Sue.
2.
Corporation had the follow.
Purpose of AssignmentThe case study focuses on break-even, margi.docxbfingarjcmc
Purpose of Assignment
The case study focuses on break-even, margin of safety, and incremental analysis and allows students to experience working through a business scenario to apply these tools in managerial decision making. Students are
required
to make decisions and provide solutions based on their evaluation of financial data.
Assignment Steps
Resources:
Generally Accepted Accounting Principles (GAAP), U.S. Securities and Exchange Committee (SEC)
Tutorial help on Excel
®
and Word functions can be found on the Microsoft
®
Office website. There are also additional tutorials via the web offering support for Office products.
Scenario:
Shelley Jones has just been elected as president of the Circular Club of Auburn, Kansas, and she has been asked to suggest a new fundraising activity for the club. After a considerable amount of research, Shelley proposed the Circular Club sponsor a professional rodeo. In her presentation to the club, Shelley recommends the fundraiser become an annual activity with the following goals:
Continue to grow each year
Give back to the community
Provide the club a presence in the community
Shelley's goal in the first year is to have an activity that would become an "annual community event" and would break even the first year and raise $5,000 the following year. In addition, based on the experience of other communities, Shelley believed a rodeo could grow in popularity so the club would eventually earn an average of $20,000 annually.
A rodeo committee was formed. Shelley contacted the world's oldest and largest rodeo-sanctioning agency to apply to sponsor a professional rodeo. The sanctioning agency requires a rodeo to consist of the following five events: Bareback Riding, Bronco Riding, Steer Wrestling, Bull Riding, and Calf Roping, Team Roping and Women's Barrels. Prize money in the amount of $3,000 would be paid to winners in each of the seven events. Members of the rodeo committee contracted with RJ Cattle Company, a livestock contractor on the rodeo circuit, to provide bucking stock, fencing, and chutes. Realizing costs associated with the rodeo were tremendous and ticket sales would probably not be sufficient to cover the costs, the rodeo committee sent letters to local businesses soliciting contributions in exchange for various sponsorships. Exhibiting Sponsorships are $1,000 to exhibit products or services, while Major Sponsorships are $600, and Chute Sponsorships are $500 to have the name of the sponsor's business on one of the six bucking chutes. For a contribution of $100, individual sponsors will be included in a Friends of Rodeo list found in the rodeo programs.
A local youth group will be contacted to provide concessions to the public and divide the profits with the Circular Club. The Auburn Circular Club Pro Rodeo Roundup will be held on June 1, 2, and 3. The cost of an adult ticket is set at $8 in advance or $10 at the gate; the cost of a ticket for a child 12 or younger is set at $6 in .
For more classes visit
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Question 1.1. (TCOs 2 & 3) Evelyn sold her personal residence to Drew on March 1 for $300,000. Before the sale, Evelyn paid the real estate taxes of $3,000 for the calendar year. For income tax purposes, the real estate tax deduction is apportioned as follows: $750 to Evelyn and $2,250 to Drew. Drew's basis in the residence is: (Points : 5)
Question 2.2. (TCOs 3, 4, 5, & 7) In the current year, Galaxy e
ACC 456 study Education on Your Terms/acc456study.comrock1234591
FOR MORE CLASSES VISIT
www.acc456study.com
Resource: This week's Lynda.com videos.
Write a 350- to 700-word paper describing the key points in the videos.
Explain why these key points are important.
Click the Assignment Files tab to submit your assignment as a Microsoft® Word document.
For more classes visit
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Question 1.1. (TCOs 2 & 3) Evelyn sold her personal residence to Drew on March 1 for $300,000. Before the sale, Evelyn paid the real estate taxes of $3,000 for the calendar year. For income tax purposes, the real estate tax deduction is apportioned as follows: $750 to Evelyn and $2,250 to Drew. Drew's basis in the residence is: (Points : 5)
Question 2.2. (TCOs 3, 4, 5, & 7) In the current year, Galaxy
Similar to Ron and Chelsea Jade have provided the following information for you.docx (20)
rocess, Physical Distribution, and Logistics Consulting Services.docxdaniely50
rocess, Physical Distribution, and Logistics Consulting Services
541611 Administrative Management and General Management Consulting Services
541619 Other management consulting services
Abstract:
This article discusses the main lessons learned from the management of the design of the 'Water Cube' National Swimming Aquatic Centre (a landmark building for the Beijing 2008 Olympic Games), including forming an international partnership, managing cultural differences and risks, dealing with intellectual property and ownership of design to establish a legacy. The article also discusses design management strategies and innovations. It was found that Beijing's lack of regulatory transparency, regional differences and a relationship-based business culture were some of the factors that made China a challenging project environment. Cultural understanding and relationship (guanxi) building were fundamental strategies in responding to these challenges. It was also found that developing a shared ownership of intellectual property and innovative design ideas may facilitate the collaboration between Western and Chinese partners. In addition, it was necessary for the foreign design and project management teams to be continuously involved in the construction stage to ensure the conversion of design into reality, construction quality and personal fulfilment. [ABSTRACT FROM AUTHOR]
Copyright of Architectural Engineering & Design Management is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Author Affiliations:
1Faculty of the Built Environment, The University of New South Wales, Sydney, Australia
2Arup Project Management, Sydney, Australia
ISSN:
1745-2007
This article discusses the main lessons learned from the management of the design of the ‘Water Cube’ National Swimming Aquatic Centre (a landmark building for the Beijing 2008 Olympic Games), including forming an international partnership, managing cultural differences and risks, dealing with intellectual property and ownership of design to establish a legacy. The article also discusses design management strategies and innovations. It was found that Beijing's lack of regulatory transparency, regional differences and a relationship-based business culture were some of the factors that made China a challenging project environment. Cultural understanding and relationship (guanxi) building were fundamental strategies in responding to these challenges. It was also found that developing a shared ownership of intellectual property and innovative design ideas may facilitate the collaboration between W.
Rock Crystal Story by A. Stifter Albert Bier.docxdaniely50
Rock Crystal
Story by A. Stifter
Albert Bierstadt,
Strom Among the Alps.
Long, long ago — perhaps maybe some time in the seventeenth century somewhere in the Alps, two valleys with a village each - Gschaid and Millsdorf - lay next to each other, ringed by high mountains and linked by a sole, lonely path. Due to this separation, the inhabitants considered each other as strangers. Yet it came to pass that the shoemaker from Gschaid married the Millsdorf dyer's daughter, and the couple had two children, Conrad and Sanna.
One unusually warm Christmas Eve, the two children set out on the path from the northward valley, through pine forest and over the pass, to visit their grandmother in the valley to the south. Their mother had sent Conrad and Sanna to their grandparents in Millsdorf to give them Christmas greetings and presents. Conrad and little Sanna set out early, arrived in time for lunch, and were kissed and showered with gifts by their adoring grandmother. Yet she insisted that they start for home early. The temperature was dropping, and ice was forming on the puddles in the road. As Conrad and Sanna climbed the path back toward home, a significant snowfall began. It was a snowfall the villagers later called once in a century: "unprecedented, unwearying, and voracious." The children climbed and climbed, but their path never descended as it should; they never find their familiar landmark.
On the way home, they “fell into” heavy snowfall which became so dense that they could see only the very nearest trees. They looked for their usual signpost.
"Shall we see the post today?" asked the girl. "The snow will fall on it and the red color will be white."
"We shall be able to see it," replied the boy; "even if the snow falls upon it and makes it white all over we are bound to see it, because it is a thick post, and because it has the black iron cross on its top will surely stick out."
"Yes, Conrad."
Yet they did not see the signpost, and instead of going down into the valley, the children wound up wandering up into the bare rock and ice region. The big brother who made a little roof out of the shawl that his sister was wearing to keep the snow off her face; meanwhile, the sister, maintained her brother's courage simply by how much she trusted him. Meanwhile, it had been growing dark. At last they climbed into a stone cave to spend the night there. To shield themselves against the cold, they drink from the coffee their grandmother had packed for their parents. The exceedingly strong extract took effect at once and all the more powerfully as the children had never in their lives tasted coffee. Despite the dangers, Conrad, the elder of the siblings, was overwhelmed by the great canvas of nature before them. They saw a northern light wafting in the night sky, and the stars gleamed and shone and twinkled. Only an occasional shooting star traversed them.. At dawn, Konrad and Sanna set off to fi.
Rogers Communications Historical BackgroundOne of the Largest an.docxdaniely50
Rogers Communications Historical Background
One of the Largest and Most Diverse Canadian Companies
Ted Rogers, who died in 2008 was the visionary behind Rogers Communications Inc.. He was considered a communications industry pioneer and a titan in Canadian business.
Mr. Rogers, known for his relentless drive, built Rogers Communications into a Canadian leader in wireless telecommunications, cable television, broadcasting, and publishing. Rogers Communications Inc. owns Canada's largest wireless telecommunications company, the country's largest cable company, the Toronto Blue Jays and Rogers Centre (formerly the SkyDome), 52 radio stations, several television properties including five CityTV outlets, five OMNI multicultural stations, Rogers Sportsnet, the Shopping Channel and more than 70 consumer and trade magazines.
In naming him Man of the Year in 2000, Toronto Life magazine dubbed Ted Rogers "Mr. Toronto". In only a matter of months, Ted Rogers had stepped up to the plate and saved the city's beleaguered major league baseball team, the Toronto Blue Jays, and, along with wife Loretta, donated $25 million to the University of Toronto (the school's largest-ever personal donation) and $10 million to Ryerson University. In May 2007, he gave another $15 million to Ryerson.
"Education can remake a country, a city, can make it ... a different place in only one generation" Mr. Rogers told Toronto Life.
In the Beginning:
Mr. Rogers, Sr.
Any history of the Rogers group of companies today must begin with a salute to Edward S. Rogers, Sr. Every time a radio is turned on in Canada, the dream of Edward S Rogers, Sr. continues to be realized. He envisioned radio as an electric pipeline, reaching into people’s homes to entertain, inform and educate.
In 1925, Mr. Rogers, Sr. invented the world’s first alternating current (AC) radio tube, which enabled radios to be powered by ordinary household current. This was a dramatic breakthrough in technology and it became the key factor in popularizing radio reception. After this invention radios became far more commonplace.
In 1931, Mr. Rogers, Sr. was awarded an experimental TV licence. He was working on radar when on May 6, 1939 he died at the young age of 38. He left a widow, Velma, and a 5 year old son, Edward. His business interests were sold. However, his son Edward (Ted Rogers) was determined to carry on the important legacy.
From Father to Son:
Ted Rogers
Ted Rogers earned his Bachelor of Arts from the University of Toronto in 1956. He was awarded an LL.B. in 1961 from Osgoode Hall Law School and was called to the bar of Ontario on April 13, 1962.
In business, Mr. Rogers has always emphasized customer service and pioneering engineering and has been involved at the start-up stage with a number of ventures in broadcasting, cable television and communications. Mr. Rogers specializes in identifying technologies that he can develop and popularize through technological innovation and marketing techni.
Rob and Dave run a 100-m race, crossing the finish line in a dead he.docxdaniely50
Rob and Dave run a 100-m race, crossing the finish line in a dead heat, both taking 10.0s. They each accelerate uniformly(i assume constant acceleration, yet different rates), but Rob takes 2.00s to reach his max speed, while dave takes 3.00s. Each maintains their maximum speed for the rest of the race.
1) Find the acceleration of each runner
2) what are their respective maximum speeds
3) which sprinter is ahead after 6.00s, by how much
.
RobertA multicultural city means a city whose members have a d.docxdaniely50
Robert
A multicultural city means a city whose members have a diverse cultural values and beliefs. When working in such a city, a nurse should be culturally competence in order to serve all the occupants of the city effectively. Miami for example is a multicultural city because its population involves people from different ethnic backgrounds like Latin American and Caribbean. The main benefit for practicing in such a city is that;
Multicultural city helps a nurse to learn more about different cultures and their beliefs and values concerning nursing and healthcare. This helps to expand the mind of the practitioner. For a nurse to give quality services to patients, he or she must be aware of the patient’s culture and background information. Though it may take a while before the nurse learns about the different cultures, it helps him or her become more experienced.
Challenges of practicing in a multicultural city
There are so many challenges of practicing in a multicultural city. Communication barrier is one of the challenges. When the practitioner and the patient cannot communicate efficiently, therefore the nurse will not be able to deliver effectively (Murcia & Lopez, 2016). Secondly, a nurse may experience culture shock in a multicultural city. This happens when nurses are confronted with very new cultural beliefs and values and then they try to compare with their own beliefs and everything looks so new. Thirdly, another challenge could be rejection by the city residents. When there is a new nurse with different cultural beliefs and values, chances are the residents might reject the nurse’s services and prefer to be served by only home nurses. This is because people feel comfortable receiving care from people who understand their cultural beliefs and values.
References
Murcia, S. E. A., & Lopez, L. (2016). The experience of nurses in care for culturally diverse families: A qualitative meta-synthesis. Revista latino-americana de enfermagem, 24.
Written assignment 2: Funding proposal
Develop a program and write a funding proposal in 2500 words. You will need to choose a public health issue from the National Health Priority Areas (or another public health issue, with agreement from the course coordinator); you can draw on the information collected in Assignment 1 if you wish. As with Assignment 1, you may choose to focus on one of these health issues in a specific population group such as Aboriginal and Torres Strait Islander people. For this health issue, write a funding proposal which addresses the points below. You should structure your plan using headings and subheadings. Your proposal should include the following project details:
1. Project name
2. Expected length of the project
3. Population target
· A brief description of the characteristics of your target population (e.g., CALD, Indigenous, disability, other)
4. A project summary or abstract
· Briefly outline who the program is designed for, the goals and objectives of the pro.
Robin went to work for Titans, Inc., a major banking house, as a sec.docxdaniely50
Robin went to work for Titans, Inc., a major banking house, as a security specialist. He had charge of designing and implementing all security protocols and equipment at Titan Towers for Titan’s physical security and security of their business transactions. Before starting work, Robin signed a written employment agreement. The agreement included a non-compete clause that stated as follows:
“18. NON-COMPETE - Employee agrees that for a period of two years following Employee’s term as an employee of Company, Employee shall not be employed as a security specialist for any other company in the financial service industry, anywhere in the world. Provided Employee shall comply with all terms of this provision, at the end of said two year term, Company shall pay to Employee a bonus payment of Ten Thousand (10,000) Dollars within 30 days of the end of the aforesaid two year period.
Robin worked for Titans, Inc. for a year and then left to return to his prior life as a circus acrobat. He toured the world with Hailey’s Circus for two years, doing no work at all in the financial services industry. At the end of two years from the date he left Titans, Inc., Robin returned to the US and opened his own security firm, aimed at the financial services industry. Robin also wrote to Titans, Inc. and informed them that he had lived up to his obligations under the non-compete clause in his agreement, and requested they send him the $10,000 bonus.
Titans writes back thanking Robin for abiding by his agreement.
Robin waits patiently, but after six months, his savings are running low and his new business could use an influx of cash. Robin sells his right to collect the $10,000 to Speedy, a friend from his Titans, Inc. days who has also left the company. Two weeks later, Speedy sends a letter to Titans, Inc., telling them that he has acquired the rights to the debt owed to Robin and demanding payment in ten (10) days.
A week after Robin sells the debt to Speedy, Titan’s Inc,’s accountants do an internal audit. They discover that many debts from former employees to the company, from participating in the company’s Home Down Payment Borrowing Program, had never been collected. Among these debts are $5,000 from Robin and also $5,000 from Speedy. When Titans, Inc. gets Speedy’s letter, they ignore it, believing they are now even with Robin and Speedy.
When he does not hear back from Titans, Inc., Speedy sues them for the $10,000 debt to Robin.
In the lawsuit between Speedy and Titan’s Inc., who should win and who should collect what?
.
Risk Management Program Analysis Part One 1Unsatisfactory0.docxdaniely50
Risk Management Program Analysis Part One
1
Unsatisfactory
0.00%
2
Less than Satisfactory
65.00%
3
Satisfactory
75.00%
4
Good
85.00%
5
Excellent
100.00%
70.0 %Content
15.0 %Summary Description of the Type of Risk Management Plan Selected With Rationale
Not included.
A summary description of the type of risk management plan selected with rationale is somewhat incorporated, but the information provided is incomplete, inaccurate, or otherwise deficient.
A summary description of the type of risk management plan selected with rationale is incorporated, but minimal detail or support is provided for one or more components.
A summary description of the type of risk management plan selected with rationale is present and incorporated in full. The submission encompasses essential details and provides appropriate support.
A summary description of the type of risk management plan selected with rationale is present and comprehensive. The submission further incorporates analysis of supporting evidence insightfully and provides specific examples with relevance. Level of detail is appropriate.
15.0 %Description of Recommended Risk Management Program Administrative Steps and Processes Contrasted With the Administrative Steps and Processes in the Exemplar
Not included.
A description of recommended risk management program administrative steps and processes contrasted with the administrative steps and processes in the exemplar is somewhat incorporated, but the information provided is incomplete, inaccurate, or otherwise deficient.
A description of recommended risk management program administrative steps and processes contrasted with the administrative steps and processes in the exemplar is incorporated, but minimal detail or support is provided for one or more components.
A description of recommended risk management program administrative steps and processes contrasted with the administrative steps and processes in the exemplar is present and incorporated in full. The submission encompasses essential details and provides appropriate support.
A description of recommended risk management program administrative steps and processes contrasted with the administrative steps and processes in the exemplar is present and comprehensive. The submission further incorporates analysis of supporting evidence insightfully and provides specific examples with relevance. Level of detail is appropriate.
15.0 %Analysis of Key Regulatory Agencies and Organizations Inclusive of Their Roles in the Risk Management Oversight Process
Not included.
An analysis of key regulatory agencies and organizations inclusive of their roles in the risk management oversight process is somewhat incorporated, but the information provided is incomplete, inaccurate, or otherwise deficient.
An analysis of key regulatory agencies and organizations inclusive of their roles in the risk management oversight process is incorporated, but minimal detail or support is provided for one or more components.
A.
rite an essay that considers the historical relationship between.docxdaniely50
rite an essay that considers the historical relationship between humans and machines based on Tim’s Vermeer and AlphaGo, and the texts by Alfred B. Lord, Lewis Mumford, and Michel Foucault, as well as the connected lecture content.
In these movies and texts, it is often stated or implied that humans becoming more like machines is something negative because it turns us into the opposite of what we (supposedly) are. Why are machines opposed to humans? Why and how do various media turn us into machines? What are the consequences of this transformation for how we act, behave and think? That is, what happens to notions of human agency, creativity, and artistic genius when we become more like machines that we use? Finally, and in your opinion, to what degree should we be concerned if humans are becoming more like machines or if machines become more like humans? Explain your reasoning.
.
Risk Management Plan Exercise 1 CIS 6208 IT.docxdaniely50
Risk Management Plan Exercise
1
CIS 6208
IT Project Management
Exercise Name
Risk Management Plan
Purpose
Development of the risk management plan template provides students with hands-on experience
in creating this key project management deliverable. Development of the template supports the
ability to evaluate and recommend project risk management processes and best practices. In
addition, effective project managers have experience in creating project documentation for all
aspects of a project effort. Completion of this exercise will provide students with an opportunity
to gain experience in developing a risk management plan based on a specific case scenario.
Description
As the assigned Project Manager at Rolls Royce in support of the Enterprise Resource Planning
(ERP) project, you have been asked to create a Risk Management Plan for the effort. Since the
organization is just beginning development of their project management practices, they have
asked you to create a Risk Management Plan template for use in their new Project Management
Office (PMO). They are also asking you to develop a Risk Management Plan in support of the
ERP system rollout – using your template. The following two items must be submitted for this
assignment.
1. Template – Risk Management Plan
This will be a blank template with a cover page, section headings, and section
descriptions. Students are expected to develop their own template based on online
research. Search using keywords “Project Risk Management Plan”,“Project Risk
Management Plan Template”, “Project Risk Management Plan Sample”, and “Project
Risk Management Plan Best Practices”.
2. Risk Management Plan
You will use your template to create a risk management plan in support of the course case
study using your template. Leverage details from the case scenario to develop your plan.
You are free to fill in any gaps in the case details to develop a comprehensive plan.
Check with your instructor in regard to any questions related to the case scenario.
Note: Assignments with spelling and/or grammar errors will be returned for correction and
resubmission which may result in a late penalty.
Risk Management Plan Exercise
2
Rubric
Criteria Exemplary Accomplished Developing Beginning
Template -
Format
Provides a
comprehensive
and adaptable
template that
may be used for
most project
types.
15 Points
Covers all key
elements
required to plan
an effective risk
management
approach that
may be used for
most project
types.
10 Points
Covers most key
elements
required to plan
an effective risk
management
approach that
may be used for
some project
types.
5 Points
Limited coverage
of key elements
required to plan
an effective risk
management
approach.
0 Points
Template -
Section
Descriptions
Provides concise
and clear
descriptions
within each
.
Risks, Threats, and VulnerabilitiesScenarioFullsoft, Inc.docxdaniely50
Risks, Threats, and Vulnerabilities
Scenario
Fullsoft, Inc. is a software development company based in New York City. Fullsoft’s software product development code is kept confidential in an effort to safeguard the company’s competitive advantage in the marketplace. Fullsoft recently experienced a malware attack; as a result, proprietary information was leaked. The company is now in the process of recovering from this breach.You are a security professional who reports into Fullsoft’s infrastructure operations team. The chief technology officer (CTO) asks you and your colleagues to participate in a team meeting to discuss the incident and its potential impact on the company.
Tasks
Prepare for the meeting by deliberating on the following questions:
What circumstances may have allowed this incident to occur, or could allow a similar incident to occur in the future?
What insights about risks, threats, and/or vulnerabilities can you glean from reports of similar incidents that have occurred in other organizations?
What potential outcomes should the company anticipate as a result of the malware attack and possible exposure of intellectual property?
Which countermeasures would you recommend the company implement to detect current vulnerabilities, respond to the effects of this and other successful attacks, and prevent future incidents?
Write an outline of key points related to the questions above that the team should discuss at the meeting.
Required Resources
Textbook for this course
Internet access
Submission Requirements
Format: Microsoft Word or compatible
Font: APA Format
Citation Style: APA Format
Length: 3-4 pages plus citation page
Submit in the Group Project Part 1 Assignment
Name the document Group-project-part-1
You are encouraged to respond creatively, but you must cite credible sources to support your work.
Self-Assessment Checklist
I created an outline that describes key points the team should discuss at the meeting.
My outline describes:
Circumstances that may have allowed the malware infection to occur, or could allow a similar incident to occur in the future
Insights about risks, threats, and/or vulnerabilities from reports of similar incidents that have occurred in other organizations
Potential outcomes of a malware attack and exposure of confidential information
Countermeasures the company should implement
I conducted adequate independent research for this part of the project.
I followed the submission guidelines.
.
Risk, Vulnerability, and ThreatsHello Class! Please respond to.docxdaniely50
Risk, Vulnerability, and Threats
Hello Class! Please respond to
BOTH
of the following questions:
Question A
Explain the difference between a risk, vulnerability, and threat?
Question B
Each week, research a unique news story or article related to Information Security/Information Technology. Post a summary of what you learned to the discussion thread, please also provide a link to the original article. Source is your choice; however please fully cite your source.
.
Rubic_Print_FormatCourse CodeClass CodeNRS-440VNNRS-440VN-OL191Implementation of the IOM Future of Nursing Report150.0CriteriaPercentageUnsatisfactory (0.00%)Less than Satisfactory (75.00%)Satisfactory (79.00%)Good (89.00%)Excellent (100.00%)CommentsPoints EarnedContent80.0%Provided an original summary of the key messages of the IOM report, Future of Nursing: Leading Change, Advancing Health. Any specific references should be cited.5.0%Did not attempt to provide a summary of the key messages of the IOM report, Future of Nursing: Leading Change, Advancing Health, or failed to cite specific references to the IOM report.Provided a skeletal summary of the key messages of the IOM report, Future of Nursing: Leading Change, Advancing Health. Some of the specific references to the IOM report were cited or were done incorrectly.Demonstrates a moderate knowledge of the subject. Recognizes the basic ideas. Misinterprets evidence on the committee's initiative.Demonstrates good knowledge of the subject. Correctly describes the committee's initiative. Justifies some of the impacts on the Future of Nursing.Provided an original summary of the key messages of the IOM report, Future of Nursing: Leading Change, Advancing Health. References specific to the IOM report were properly cited.Identify the role of the Robert Wood Johnson Foundation Initiative and the American Association of Retired Persons on the Future of Nursing Campaign for Action and the State Based Action Coalitions15.0%Does not demonstrate knowledge of role. Fails to identify the impact of the Robert Wood Johnson Foundation Initiative on the Future of Nursing.Demonstrates minimal knowledge of subject. Does not adequately visualize or justify the work of the Committee of the Robert Wood Johnson Foundation Initiative on the Future of Nursing.Demonstrates a moderate knowledge of the subject. Recognizes the basic ideas. Misinterprets evidence on the committee's initiative.Demonstrates good knowledge of the subject. Correctly describes the committee's initiative. Justifies some of the impacts on the Future of Nursing.Demonstrates a full and deep knowledge of subject. Develops and explains an informed position on the committee's initiative, integrates and justifies the impact on the Future of NursingIdentify the importance of the IOM FON report related to the nursing workforce15.0%Does not demonstrate knowledge of the concept or its role. Fails to identify the importance of the IOM FON report related to the nursing workforce.Demonstrates minimal knowledge of the subject. Does not adequately visualize or justify the importance of the IOM FON report related to the nursing workforce.Demonstrates a moderate knowledge of the subject. Recognizes the basic ideas. Misinterprets evidence on the importance of the IOM FON report related to the nursing workforce.Demonstrates good knowledge of the subject. Correctly describes importance of the IOM FON report related to the nursing workforce.Demonstrates a full and.
RISK RESPONSE STRATEGIES AND PERFORMANCE OF PROJECTS IN KIRINYAGA .docxdaniely50
RISK RESPONSE STRATEGIES AND PERFORMANCE OF PROJECTS IN KIRINYAGA COUNTY, KENYA
JAMES KADEGHE WARUI
D53/OL/CTY/26217/15
A RESEARCH PROJECT SUBMITTED TO THE SCHOOL OF BUSINESS IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF DEGREE OF MASTER OF BUSINESS ADMINISTRATION (PROJECT MANAGEMENT) OF KENYATTA UNIVERSITY Comment by user: Proposal
MAY, 2019
DECLARATION
I declare that, this proposal is my own original work and has not been presented for award of any degree in any university. No part of this proposal should be reproduced without the authority of the author and/or Kenyatta University.
Signature Date .
James Kadeghe Warui,
D53/OL/CTY/26217/15.
This research proposal has been submitted for the course examination with my approval as the University supervisor.
Signature . Date.
Dr. Lucy Ngugi,
Department of Management Science,
Kenyatta University.
DEDICATION
This work is dedicated to my family for giving me a chance to pursue an education. I also wish to dedicate this proposal to my colleagues for the encouragement and support they gave me towards the completion of this work
ACKNOWLEDGEMENT
I am thankful to God for the good health and strength He installed upon me to pursue this project. I wish to most sincerely thank my entire family for their overwhelming support throughout this process, they have always been a source of inspiration from whom I get my strength. I also appreciate my friends and colleagues who shared this journey with me and encouraged me in this journey. Comment by user: Need to acknowledge supervisor
TABLE OF CONTENTS
DECLARATIONii
DEDICATIONiii
ACKNOWLEDGEMENTiv
LIST OF TABLESvii
LIST OF FIGURESviii
OPERATIONAL DEFINITION OF TERMSix
ABBREVIATIONS AND ACRONYMSx
ABSTRACTxi
CHAPTER ONE1 put chapter and its heading on same line
INTRODUCTION1
1.1Background of the Study1
1.1.1 Project Performance2
1.1.2 Risk Response Strategies3
1.1.3 Projects in Kirinyaga County5
1.2 Statement of the Problem5
1.3 Objectives of the Study6
1.3.1 General Objective of the Study6
1.3.1 Specific Objectives of the Study6
1.4 Research Questions7
1.5 Significance of the Study7
1.6 Scope of the Study8
1.7 Limitation of the Study8
1.8 Organization of the Study9
CHAPTER TWO10 put chapter and its heading on same line
LITERATURE REVIEW10
2.1 Introduction10
2.2 Theoretical Review10
2.2.1 Enterprise Risk Management Model10
2.2.2 Expectancy Theory11
2.2.3 Network Theory12
2.3 Empirical Literature Review12
2.3.1 Risk Avoidance and Project Performance13
2.3.2 Risk Acceptance and Project Performance14
2.3.3 Risk Monitoring and Project Performance15
2.3.4 Risk Mitigation and Project Performance16
2.3.5 Risk Transfer and Project Performance17
2.4 Summary of Literature Review and Research Gaps19
2.5 Conceptual Framework23
CHAPTER THREE24 put chapter and its heading on same line
RESEARCH METHODOLOGY24
3.1 Introduction24
3.2 Research Design24
3.3 Target Population24
3.4 Data Collection Instruments25
.
RTE Cereal Industry Table of Barriers to Entry”Sept 18, 2017.docxdaniely50
RTE Cereal Industry Table of “Barriers to Entry”
Sept 18, 2017 Kyu Ho Lee
BADM 449
Entry Barrier
Level
Evidence
Page
Economies of Scale
High
-“Because of economies resulting from feeding a single packaging line from multiple production lines, an RTE cereal plant was estimated to require a capacity of 75 million pounds per year to achieve minimum efficient scale”
-“major firms continually introduced new products, either through creation of a new brand or by the extension of an existing one…Brand extensions were generally considered more likely to succeed than new brands…economies of scale in advertising, and were technologically simpler to develop…”
-Pg. 3
-Pg. 5-6
Experience
Curve
Advantages
High
-“Since the production process was relatively similar for all cereals and the main source of scale economies was in bagging, a single plant could produce many brands of cereal”
-Pg. 3
Intended
Excess
Capacity
Moderate
-“General Mills announced it planned to cut $175 million out of its trade promotions and couponing budget, and simultaneously to reduce prices on its biggest brands…by an average of 11 percent.”
-Pg. 11
Reputation
High
-“Big Three had restrained competition among themselves by achieving effective unwritten agreements to limit in-pack premiums”
-Pg. 2
Product Differentiation
High
-“most advertising intensive of all industries, with an advertising/sales ratio as high as %18.5…”
-Pg. 5
Capital Requirements
High
-“a plant of this capacity that combined production and packaging together in one plant employed about 12t employees and required a capital investment in excess of $100 million”
-Pg. 3
High Switching Costs of Buyers
Low
-“neither coupons nor other forms of trade promotions were believed to stimulate total cereal demand very dramatically. Rather, these competitive tactics led primarily to stockpiling and brand-switching by the most fickle consumers”
-Pg. 5
Access
To
Distribution Channels
High
-“As the number of RTE cereal brands expanded, prime shelf space became even more important. Securing shelf space for a new brand required payment to grocers…While large cereal firms were not exempt from this policy, they had more flexibility than new entrants in shuffling their allocation of space among brands...”
-Pg. 4
Favorable Access to Raw Materials and to Markets
Moderate
-“FTC argued that the leading RTE cereal manufacturers had jointly monopolized the RTE cereal market…”
-“incumbent firms may have filled all profitable niches in the cereal market…”
-Pg. 2
-Pg. 3
Proprietary Technology
High
-“some processes-particularly the extrusion processes used in many children’s cereals-were quite complex and required substantial engineering expertise and production experience to master”
-“RTE cereal industry as a whole spent about one percent of gross sales on R&D”
-“breakfast cereal R&D did generate proprietary new product developments”
-Pg. 3
-Pg. 3
-Pg. 4
Exit Barriers
High
-“RTE breakfast cereals accounted for o.
Rubic_Print_FormatCourse CodeClass CodePCN-518PCN-518-O500Older Adult Development Interview and Reflection (Obj. 7.1, 7.2, and 7.3)70.0CriteriaPercentageUnsatisfactory (0.00%)Less than Satisfactory (74.00%)Satisfactory (79.00%)Good (87.00%)Excellent (100.00%)CommentsPoints EarnedContent 70.0%Describe the Selected Theory15.0%Paper does not include a description of the selected theory. Paper includes an inaccurate or vague description of the selected theory.Paper demonstrates an understanding of the selected theory by including an accurate description of the theory that includes major points of importance on the topic. Paper demonstrates a thorough understanding of the selected theory by providing an accurate description of the theory that includes major points of importance on the topic. Paper demonstrates an understanding of the selected theory by including a detailed and accurate description of the theory, in addition to major points of importance to the topic. Clearly ties the information provided to the practice of professional counseling. Describe the Interviewee (gender, age, ethnicity, etc.)10.0%Paper does not include a description of the interviewee and/or the person interviewed is not appropriate for the assignment. Paper includes a minimal description of the interviewee and/or the person interviewed is minimally appropriate for the assignment. Paper includes a detailed description of the interviewee and the interviewee selected is appropriate. Paper includes a thorough description of the interviewee and the interviewee selected is appropriate.Paper includes a comprehensive description of the interviewee and the interviewee selected is appropriate.Illustrate the Selected Theory in Relation to the Interviewee's Responses35.0%Paper does not illustrate how the selected theory relates to the interviewee's responses. Paper minimally illustrates how the selected theory relates to the interviewee's responses.Paper adequately illustrates how the selected theory relates to the interviewee's responses.Paper thoroughly illustrates how the selected theory relates to the interviewee's responses. In addition, the paper makes minimal connections to scholarly based research to support the relationship. Paper does a comprehensive job of illustrating how the selected theory relates to the interviewee's responses. In addition, the relationship is supported with direct ties to scholarly research. Ethical and Cultural Strategies in Older Adults10.0%Paper omits or incompletely describes the ethical and cultural strategies that can be used to promote resilience, optimum development, and wellness in older adults. Paper does not demonstrate understanding of the topic. Paper inadequately describes the ethical and cultural strategies that can be used to promote resilience, optimum development, and wellness in older adults. Paper demonstrates poor understanding of the topic. Paper adequately describes the ethical and cultural strategies that can be used to pro.
Rubic_Print_FormatCourse CodeClass CodeNRS-430VNRS-430V-O102Contemporary Nursing Practice150.0CriteriaPercentageUnsatisfactory (0.00%)Less than Satisfactory (75.00%)Satisfactory (79.00%)Good (89.00%)Excellent (100.00%)CommentsPoints EarnedContent80.0%Evolution of Nursing Practice Over Time and Resulting Changes to Scope of Practice and Approach to Patient Care10.0%Explanation of how nursing practice has changed over time and how this evolution has changed the scope of practice and the approach to treating the individual is not presented.Explanation of how nursing practice has changed over time is incomplete. A partial summary of how scope of practice and approach to treating the individual have changed over time is presented. There are major inaccuracies. More information is needed.A general explanation of how nursing practice has changed over time is presented. How scope of practice and approach to treating the individual have changed over time is summarized. There are some minor inaccuracies. Some information is needed for clarity.An explanation of how nursing practice has changed over time is presented. How scope of practice and approach to treating the individual have changed over time is discussed. Minor detail is needed for clarity. The explanation is accurate and captures all significant aspects. A thorough explanation of how nursing practice has changed over time is presented. How scope of practice and approach to treating the individual have changed over time is discussed in detail. An insightful account of the evolution of nursing practice and its influence on scope of practice and patient care is presented.Comparison of Differentiated Practice Competencies of ADN and BSN15.0%The differentiated practice competencies of the ADN and BSN are not compared. An incomplete comparison of the differentiated practice competencies of the ADN and BSN is presented. Differences between ADN and BSN scope of practice is unclear. There are significant inaccuracies. More information is needed.A general comparison of the differentiated practice competencies of the ADN and BSN is presented. Differences between ADN and BSN scope of practice are summarized. Some information is needed for clarity or support.A comparison of the differentiated practice competencies of the ADN and BSN is nursing is presented. Differences between ADN and BSN scope of practice are described. Minor detail or rationale is needed for clarity or support.A comparison of the differentiated practice competencies of the ADN and BSN is clearly presented. Differences between ADN and BSN scope of practice are described in detail. The narrative demonstrates a strong understanding of differentiated competencies and scope of practice for the ADN and BSN.Use of Patient Care Situation to Describe Differences in Approach to Nursing Care Based Upon ADN and BSN Education20.0%A patient care situation illustrating the difference between ADN and BSN in decision making and approaches to patient care.
Rubic_Print_FormatCourse CodeClass CodeMGT-660MGT-660-O500Strategic Plan Part 1: Overview80.0CriteriaPercentageUnsatisfactory (0.00%)Less than Satisfactory (74.00%)Satisfactory (79.00%)Good (87.00%)Excellent (100.00%)CommentsPoints EarnedContent100.0%Description of Plan20.0%A description of the type of plan including the vision, mission, and values of the organization is not included.A description of the type of plan is included however a description of the vision, mission, or values of the organization is not included. Subject knowledge is unclear or inconsistent.A description of the type of plan including the vision, mission, and values of the organization is included. Some subject knowledge is evident.A description of the type of plan including the vision, mission, and values of the organization is included. Subject knowledge is competent.A description of the type of plan including the vision, mission, and values of the organization is included. Description demonstrates comprehensive subject knowledge and understanding.Values and Culture20.0%An explanation of how organizational values drive culture is not included. An explanation of the culture you intend to build or that currently exist is not included.An explanation of how organizational values drive culture is included. An explanation of the culture you intend to build or that currently exist is included. Subject knowledge is unclear or inconsistent.An explanation of how organizational values drive culture is included. An explanation of the culture you intend to build or that currently exist is included. Some subject knowledge is evident.An explanation of how organizational values drive culture is included. An explanation of the culture you intend to build or that currently exist is included. Detailed examples and evidence are included. Subject knowledge is competent.An explanation of how organizational values drive culture is included. An explanation of the culture you intend to build or that currently exist is included. Plan includes relevant examples and applicable insight. Plan demonstrates comprehensive subject knowledge and understanding.Competitive Advantage20.0%An explanation of your competitive advantage is not included.An explanation of your competitive advantage is included. Subject knowledge is unclear or inconsistent.An explanation of your competitive advantage is included. Some subject knowledge is evident.An explanation of your competitive advantage is included. Detailed examples and evidence are included. Subject knowledge is competent.An explanation of your competitive advantage is included. Plan includes relevant examples and applicable insight. Plan demonstrates comprehensive subject knowledge and understanding.Presentation of Content10.0%The content lacks a clear point of view and logical sequence of information. Includes little persuasive information. Sequencing of ideas is unclear.The content is vague in conveying a point of view and does not create a strong sense .
RTI Overview 20.0 Includes an RTI overview that is comprehensi.docxdaniely50
RTI Overview
20.0
Includes an RTI overview that is comprehensive and includes a thorough explanation of the RTI tiers.
Tier Placement
20.0
Includes a thorough and insightful explanation of what factors determine appropriate student placement within the RTI tiers.
RTI and Individuals with Disabilities
15.0
Includes a comprehensive, thoughtful explanation of how the RTI model can help meet the needs of students with and without disabilities.
Intervention Strategies
15.0
Includes realistic research-based intervention strategies for students with and without disabilities who are struggling in ELA or math. Strategies are well-crafted for meeting a variety of RTI tiers.
Presentation
10.0
The work is well presented. The overall appearance is neat and professional. Work would be highly desirable for public dissemination.
Research
5.0
Research strongly supports the information presented. Sources are timely, distinctive and clearly address all of the criteria stated in the assignment.
Language Use and Audience Awareness
5.0
Word choice in slides and speaker's notes is distinctive, creative and well-suited to purpose, discipline, scope, and audience of the presentation.
Mechanics of Writing (includes spelling, punctuation, grammar, and language use)
5.0
Submission is virtually free of mechanical errors. Word choice reflects well-developed use of practice and content-related language.
Documentation of Sources (citations, footnotes, references, bibliography, etc., as appropriate to assignment and style)
5.0
Sources are completely and correctly documented, as appropriate to assignment and style, and format is free of error.
Total Percentage
100
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The beginnings of a breakthrough came several years ago, when a team of economists led by Raj Chetty received access to millions of tax records that stretched over decades. The records were anonymous and came with stric.
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Ron and Chelsea Jade have provided the following information for you.docx
1. Ron and Chelsea Jade have provided the following information
for you to prepare their 2013 federal income tax return:
1. Ron (SS# 123-45-6789) and Chelsea (SS# 987-65-4321)
Jade are married and are both age 45. They reside at 456
Crosslanes Drive, Berkley, Michigan, 48072. Both Ron and
Chelsea want $3 to go to the Presidential Election Campaign.
The Jades have a 24-year old daughter, Emily (SS# 444-38-
1298) and a 16-year old son, Terry (SS# 222-13-4567). Emily
is a full-time student at CMU. She earned $5,500 from a part-
time job she held in the summer. Emily used all $5,500 toward
her own support. She also received a $4,500 scholarship from
CMU's School of Music in 2013. Ron and Chelsea contributed
$6,000 toward her support in 2013.
2. Ron is a salaried taxpayer, employed as a sales account
representative for Regal Design Corporation. Regal Design
designs and builds commercial and residential buildings. Ron’s
W-2 provided the following information:
Gross Salary $ 87,800
Federal income tax withheld 9,950
Michigan income tax withheld 3,600
Social Security tax withheld 6,717
In addition to his
gross
salary of $87,800, Ron
also
received the following fringe benefits from Regal Design
Corporation. Unless stated otherwise, the fringe benefits are
provided to all employees.
a. Regal Design has a qualified pension plan. Under the plan,
Regal Design matches any contribution to the plan up to 5% of
the employee’s annual salary. Ron contributed $4,000 into the
2. plan; his contribution was matched by Regal Design. Ron’s
pension plan account earned $800 in ordinary dividends during
the year.
b. Regal Design paid 100% of the premiums for Ron and his
dependents to be covered under a Blue Cross/Blue Shield
corporate medical insurance policy (cost of premiums -
$3,500). Ron received $3,200 in reimbursements from the plan
for his family medical expenses.
c. Regal Design provides employees with a flexible benefits
plan. Ron had $1,500 withheld from his salary, which was paid
into the plan during the year. The amount of his family’s
medical, dental, and optometry costs not reimbursed by
insurance totaled $1,800. The flexible benefits plan reimbursed
him for $1,500 of the $1,800 in additional expenses.
d. Regal Design paid 100% of the premiums on a group-term
life insurance policy for Ron. He named Chelsea as
beneficiary. Face value of the policy is $160,000. The group-
term life insurance coverage for Ron cost Regal Design $375.
e. Regal Design paid 100% of the premiums on a corporate
disability insurance policy for Ron. The disability insurance
coverage for Ron cost Regal Design $650.
f. During the year, Regal Design provided Ron with free
retirement planning services from Fidelity Investments. The
value of the services Ron and Chelsea received from Fidelity
was $200.
g. Regal Design allows all employees to purchase building
design services from the company at a 35% discount. Ron had
Regal Design design a new home the Jades are planning to
build. The design service was valued at $2,000, so with his
discount, Ron paid Regal Design $1,300.
3. h. Ron took four MBA courses this year. Since he earned an A
in each of the courses, Regal Design's educational assistance
program reimbursed $6,300 of the tuition he paid for the
courses.
i. Ron also received certain other fringe benefits not available
to all employees. He received free parking for the entire year in
the company’s security garage that would normally cost $250
per month. In addition, Regal Design paid $850 of his
professional association dues and professional magazine
subscriptions. Regal Design also paid Ron’s $325 annual dues
to a health club owned and operated by Beaumont Hospital.
The health club is located in the same building as his office.
3. Ron slipped on an icy spot in front of a grocery store during
the current year and broke his hip. He was unable to work for
three weeks and incurred $4,100 in medical costs, all of which
were paid by the owner of the store. The store also gave him
$800 for pain and suffering resulting from the injury. For the
time he was unable to work, Regal Design Corporation’s
disability plan paid him $3,000 in disability income. A
disability policy Ron owned individually paid him an additional
$1,250 in disability income (Ron pays the premiums on this
disability insurance).
4. Ron and Chelsea earned the following in interest and
dividend income per the 1099 forms they received from the
various financial institutions. 100% of all ordinary dividends
are also qualified dividends.
Dividends:
Quantum Corporation (100% ordinary dividend)
$ 750
T Rowe Price Health Sciences Mutual Fund (100%
capital gain distribution) 400
4. Consumers Energy (30% return of capital
dividend) 550
Northwestern Mutual Life (dividend on
Ron’s 450
life insurance policy)
Biogen Corporation - 50 shares of common stock
(Stock had a FMV of
$5/share on the date of distribution; all shareholders
were able to take their
distribution in the form of stock or cash; Ron chose to
receive 50 shares of stock)
Interest:
PNC Bank
$ 60
State of Illinois bonds
475
City of Toronto, Canada bonds
250
U.S. Series EE Savings Bonds (redeemed for
$4,250, 3,750
purchased in 1994 for $2,000; interest income has
never been reported on the bonds; proceeds were
used to purchase furniture)
5. The Jades had no type of ownership interest or authority
over any financial account in any foreign country, including any
type of foreign trust.
6. Chelsea owns 700 shares of Grubstake Mining &
Development common stock. Grubstake is organized as a S
corporation and has 35,000 shares outstanding. Grubstake
reported total current year ordinary business income of
5. $600,000 and total regular interest income of $42,000. In
addition, Grubstake paid dividends of $1 per share during the
current year, so Chelsea received a dividend of $700. All her
investment in Grubstake is “at-risk.” Grubstake is a passive
activity investment for Chelsea.
7. Chelsea's father died last year. In addition to receiving
$300,000 in cash as an inheritance from her father’s estate when
the estate was settled this year, she was also designated
beneficiary of a $200,000 life insurance policy on the life of her
father. Chelsea elected to receive the life insurance proceeds in
annual payments of $21,600 over 10 years. She received the
first annual payment of $21,600 on January 1, 2013.
8. The Jades received a 2012 federal income tax refund of
$1,050 on May 12, 2013. On May 17, 2013, they received their
2012 income tax refund from the State of Michigan of $825.
Their total itemized deductions in 2012 was $17,800.
9. Chelsea’s name was drawn at the 2013 Home and Garden
Show and she won $100 in cash and a new refrigerator. In
announcing the prize at the Show, the announcer said the
refrigerator had a manufacturer’s suggested retail price of
$1,500. However, Ron has a sales flyer from ABC Warehouse
that advertises the same refrigerator for $1,300.
10. Ron is active in the local chapter of the Michigan Audubon
Society. During the year, he received an award for outstanding
service to the organization. He was given a plaque and a $50
gift certificate that was donated to the chapter by local store
merchants.
11. Ron received an award for 2013 Salesperson of the Year
from Regal Design at its annual 4th of July employee picnic.
His award was a new fishing set, which sold for $250 at MC
6. Sports.
12. Ron won $550 at the slots and $300 at bingo on his annual
Michigan casino tour this year, but he lost $1,100 at roulette at
the Soaring Eagle casino. He did win $400 in the office March
Madness Basketball pool this year, although he paid $75 to join
the pool.
13. Ron and Chelsea purchased a 15-year annuity for $225,000
in 2000 when Chelsea quit work to become a stay-at-home
mom. The annuity pays them $1,470 per month. They received
$17,640 in total monthly annuity payments this year.
14. Ron and Chelsea received a Form 1099-B from their broker
for the sale of the following securities during the year:
Security
Sale Date
Purchase Date
Sales Price
Commission Paid on Sale
Tax Basis
State of Illinois Bonds
4/19/13
2/19/09
$14,550
$550
7. $10,400
300 shares of Quantum Corporation stock
10/29/13
2/10/13
$5,880
$280
$3,500
250 shares of West Corporation stock
1/1/13
9/8/11
$2,200
$200
**
**The Jades purchased 600 shares of stock in West Corporation
for $7,560 on September 8, 2011. Shortly after the purchase,
8. they received a nontaxable 40% stock dividend of 240
additional shares.
15. The Jades sold their 2008 Buick LaCrosse for $8,000 on
September 5, 2013 to an unrelated buyer. They purchased the
car on July 8, 2010, for $15,000.
16. Ron and Chelsea’s personal records disclose the following
expenditures during the current year:
Lawn care and snow removal services for
home $ 1,300
Charitable contributions to First United
Church 6,100
Interest on home
mortgage
7,775
Real estate taxes on
home
3,300
Utilities paid on
home
4,200
Purchase of home furniture
4,250
17. The Jades made $1,400 in total 2013 estimated federal
income tax payments and $600 in total 2013 estimated Michigan
income tax payments as follows:
a. The federal estimated income tax payments were paid as
follows: (1) $350 on April 15, 2013; (2) $350 on June 15,
2013; (3) $350 on September 15, 2013: and (4) $350 on January
15, 2014.
b. The Michigan estimated income tax payments were paid as
follows: (1) $150 on April 15, 2013; (2) $150 on June 15,
9. 2013; (3) $150 on September 15, 2013: and (4) $150 on
December 15, 2013.
REOUIRED:
1. Complete Ron and Chelsea’s federal income tax return for
2013. You will need to complete Forms 1040, Schedule A,
Schedule B, Schedule D, Form 8949, and Schedule E. Despite
what any line on a form states, do not complete any form other
than these forms.
2. You can download the required forms from the IRS website,
www.irs.gov
or use any tax software package. If you need to refer to the
instructions to the forms, they are available at the IRS website.
Neatness of the completed forms will be considered in the
grading of the project
.
3.
Use the attached schedule, Table A-1
to determine Ron’s taxable compensation from Regal Design
Corporation. Fill in the column titled “Taxable Amount” with
the amount that you think is included (or reduces) Ron’s gross
income. The “taxable compensation” amount at the bottom of
the table
must agree
with the amount you report on line 7, Form 1040.
Attach your completed Table A-1 to your return to receive any
partial credit for the amount shown on line 7, Form 1040.
4. Attach a separate sheet of paper listing the type and amount
of any items reported in “other income” on line 21, Form 1040.
5. You may complete the project with one other student from
either section. If you do, turn in one completed return with the
10. names of both students listed who completed the project.
6. The project is worth 53 points.
7.
Due Date
: Monday, April 14th, by 8:00 p.m.
Additional Return Preparation Notes
1. The gross salary of $87,800 is before
any
subtractions or additions due to withholding or fringe benefits.
2. All charitable contributions to FirstUnitedChurch were
made in cash in amounts of less than $250 each.
Table A-1
Schedule of Regal Design Corporation Taxable Compensation
Item
Regal Design Corporation
Amount
Taxable
Amount
11. Annual salary
$ 87,800
Federal income tax withholding
$ 9,950
Michigan
income tax withholding
$ 3,600
Social Security tax withholding
$ 6,717
12. Pension plan contribution paid by Ron
$ 4,000
Pension plan contribution paid by Regal Design Corporation
$ 4,000
Medical insurance premiums
$ 3,500
Reimbursement of medical costs
$ 3,200
13. Ron's payment into flexible benefits plan
$ 1,500
Reimbursement from flexible benefits plan
$ 1,500
Group term life insurance premiums
$ 375
Disability insurance premiums
$ 650
Payment of Fidelity retirement planning services
14. $ 200
Discount received on home building design
$ 700
Tuition reimbursed by educational assistance program
$ 6,300
Health club dues
$ 325
Free parking
15. $ 3,000
Professional dues and subscriptions
$ 850
Disability income from Regal Design' s plan and Ron's plan
$ 4,250
Taxable Compensation