TO: File
FROM: Stuart Student
RE: Ben (tax year 2016)
Facts
Ben, a single taxpayer, divorced his wife, Jennifer. Through a court settlement between Ben and
his former spouse, Ben paid Jennifer for alimony and child support. The separation decree
included monthly payments made to Jennifer, where Ben pays $500 in alimony and $600 in child
support.
Moreover, Ben was unemployed for 3 months of the year and received a total of $3,000 in
unemployment benefits. During the 9 months of Ben’s employment, he paid his former spouse
$9,900 and stated that $4,500 was for alimony payments and $5,400 was for child support. As a
result of his unemployment and lack of sufficient payment, Ben gave Jennifer his home theatre
equipment to compromise for the missed payments during 3 months of his unemployment. The
theatre equipment has a basis of $6,000 and a market value of $3,300. Furthermore, Ben made
$72,000 in earned income during the 9 months of his employment.
Issue and Conclusion 1
Can Ben deduct the alimony payments of $500 a month from his income? Can Ben deduct the
$600 of child support payments from his income?
Yes, Ben is allowed to deduct the $500 of monthly alimony payments that he makes to his
former spouse.
No, Ben cannot deduct the $600 of monthly child support payments.
Analysis 1
Alimony payments are fully deductible towards the total income of the individual making the
payments and are included in the income of the individual receiving the payments. According to
Sec.215(a), alimony payments are deductible towards Ben’s income. Ben can deduce the $500 of
monthly alimony payments made to his former spouse in the same year in which he makes the
payments. Alimony is strictly defined in Sec.71 of the Internal Revenue Code. In order for the
payments to be considered alimony, such payments have to be arranged under a formal divorce
agreement. Ben’s cash payments to Jennifer were ordered by the court. Second, Ben and his
former spouse cannot reside under the same house, meaning that they cannot file a joint tax
return. Also, Ben is not liable for any payments after the spouse’s point of death. After analysis,
Ben’s cash payments of $500 are considered alimony and completely deductible. Alimony is
considered a For AGI deduction, therefore it is subtracted from gross income. The former spouse
would have to give Ben her identification number (S.S number) in order for Ben to insert her S.S
number in his tax return for the year the payments were made Sec.215(c)(1) and Sec.215(c)(2).
This will allow the IRS to confirm the alimony payments by concluding that the former spouse
did indeed receive alimony payments, which is included in her gross income. This means that
Ben would have a lower Adjusted Gross Income (AGI), if everything else is held equal. The fact
that his AGI is lower provides a tax benefit for Ben because most itemized deductions are off of
AGI floor limits.
The child support that Ben p ...
TO FileFROM Stuart Student RE Ben (tax year 2016)TakishaPeck109
TO: File
FROM: Stuart Student
RE: Ben (tax year 2016)
Facts
Ben, a single taxpayer, divorced his wife, Jennifer. Through a court settlement between Ben and
his former spouse, Ben paid Jennifer for alimony and child support. The separation decree
included monthly payments made to Jennifer, where Ben pays $500 in alimony and $600 in child
support.
Moreover, Ben was unemployed for 3 months of the year and received a total of $3,000 in
unemployment benefits. During the 9 months of Ben’s employment, he paid his former spouse
$9,900 and stated that $4,500 was for alimony payments and $5,400 was for child support. As a
result of his unemployment and lack of sufficient payment, Ben gave Jennifer his home theatre
equipment to compromise for the missed payments during 3 months of his unemployment. The
theatre equipment has a basis of $6,000 and a market value of $3,300. Furthermore, Ben made
$72,000 in earned income during the 9 months of his employment.
Issue and C onclusion 1
Can Ben deduct the alimony payments of $500 a month from his income? Can Ben deduct the
$600 of child support payments from his income?
Yes, Ben is allowed to deduct the $500 of monthly alimony payments that he makes to his
former spouse.
No, Ben cannot deduct the $600 of monthly child support payments.
Analysis 1
Alimony payments are fully deductible towards the total income of the individual making the
payments and are included in the income of the individual receiving the payments. According to
Sec.2 15(a), alimony payments are deductible towards Ben’s income. Ben can deduce the $500 of
monthly alimony payments made to his former spouse in the same year in which he makes the
payments. Alimony is strictly defined in Sec.71 of the Internal Revenue Code. In order for the
payments to be considered alimony, such payments have to be arranged under a formal divorce
agreement. Ben’s cash payments to Jennifer were ordered by the court. Second, Ben and his
former spouse cannot reside under the same house, meaning that they cannot file a joint tax
return. Also, Ben is not liable for any payments after the spouse’s point of death. After analysis,
Ben’s cash payments of $500 are considered alimony and completely deductible. Alimony is
considered a For AG I deduction, therefore it is subtracted from gross income. The former spouse
would have to give Ben her identification number (S.S number) in order for Ben to insert her S.S
number in his tax return for the year the payments were made Sec.215(c)(1) and Sec.2 15(c)(2).
This will allow the IRS to confirm the alimony payments by concluding that the former spouse
did indeed receive alimony payments, which is included in her gross income. This means that
Ben would have a lower Adjusted Gross Income (AGI), if everything else is held equal. The fact
that his AGI is lower provides a tax benefit for Ben because most itemized deductions are off of
AGI floor limits.
The child support that Ben pays his forme ...
TO File FROM Stuart Student RE Ben (tax year 2016) .docxVannaJoy20
TO: File
FROM: Stuart Student
RE: Ben (tax year 2016)
Facts
Ben, a single taxpayer, divorced his wife, Jennifer. Through a court settlement between Ben and
his former spouse, Ben paid Jennifer for alimony and child support. The separation decree
included monthly payments made to Jennifer, where Ben pays $500 in alimony and $600 in child
support.
Moreover, Ben was unemployed for 3 months of the year and received a total of $3,000 in
unemployment benefits. During the 9 months of Ben's employment, he paid his former spouse
$9,900 and stated that $4,500 was for alimony payments and $5,400 was for child support. As a
result of his unemployment and lack of sufficient payment, Ben gave Jennifer his home theatre
equipment to compromise for the missed payments during 3 months of his unemployment. The
theatre equipment has a basis of $6,000 and a market value of $3,300. Furthermore, Ben made
$72,000 in earned income during the 9 months of his employment.
Issue and Conclusion 1
Can Ben deduct the alimony payments of $500 a month from his income? Can Ben deduct the
$600 of child support payments from his income?
Yes, Ben is allowed to deduct the $500 of monthly alimony payments that he makes to his
former spouse.
No, Ben cannot deduct the $600 of monthly child support payments.
Analysis 1
Alimony payments are fully deductible towards the total income of the individual making the
payments and are included in the income of the individual receiving the payments. According to
Sec.215(a), alimony payments are deductible towards Ben's income. Ben can deduce the $500 of
monthly alimony payments made to his former spouse in the same year in which he makes the
payments. Alimony is strictly defined in Sec.71 of the Internal Revenue Code. In order for the
payments to be considered alimony, such payments have to be arranged under a formal divorce
agreement. Ben's cash payments to Jennifer were ordered by the court. Second, Ben and his
former spouse cannot reside under the same house, meaning that they cannot file a joint tax
return. Also, Ben is not liable for any payments after the spouse's point of death. After analysis,
Ben's cash payments of $500 are considered alimony and completely deductible. Alimony is
considered a For AGI deduction, therefore it is subtracted from gross income. The former spouse
would have to give Ben her identification number (S.S number) in order for Ben to insert her S.S
number in his tax return for the year the payments were made Sec.215( c )(1) and Sec.215( c )(2).
This will allow the IRS to confirm the alimony payments by concluding that the former spouse
did indeed receive alimony payments, which is included in her gross income. This means that
Ben would have a lower Adjusted Gross Income (AGI), if everything else is held equal. The fact
that his AGI is lower provides a tax benefit for Ben because most itemized deductions are off of
AGI floor limits.
The chil.
Tax Consquences in Divorce in Washington StatePhilip Tsai
Filing status and divorce, tax implications and divorce, division of assets, gains from residence, child support and alimony, dependency exemption, and deductible costs in divorce.
Tax issues often dictate how divorce cases are resolved. Whether is alimony or property division, an understanding of tax is critical to the attorney handling the case
Wassim Zhani Federal Taxation Chapter 6 Gross Income Inclusions and exclusion...Wassim Zhani
The document summarizes a court case (Sutphin v. U.S.) that ruled on the tax treatment of a discount received for prepaying a mortgage. The court analyzed the issue under the general rule that discharge of indebtedness is taxable income, as well as potential statutory exceptions. It determined that the discount did not qualify for any exceptions and therefore constituted taxable income for the homeowners equal to the amount of the discount ($8,240.17). The court rejected arguments that the discount was a nontaxable gift or could reduce the homeowner's tax basis in the property rather than be immediately taxable as income.
This document is a memorandum from the United States Tax Court regarding a tax case between Joyce A. Perkins and the Commissioner of Internal Revenue. The Tax Court found that Perkins was liable for a $6,582 income tax deficiency for 2003 but not liable for an accuracy-related penalty. The issues before the court were: 1) whether $26,400 paid to Perkins by her ex-husband in 2003 was alimony income under section 71 of the tax code, and 2) whether Perkins was liable for an accuracy penalty. The court analyzed Tennessee law on alimony and concluded the payments were alimony in futuro, making them taxable income to Perkins. However, the court found Perkins was not liable
This document is a memorandum from the United States Tax Court regarding a tax case between Joyce A. Perkins and the Commissioner of Internal Revenue. The Tax Court found that Perkins was liable for a $6,582 income tax deficiency for 2003 but not liable for an accuracy-related penalty. The issues before the court were: 1) whether $26,400 paid to Perkins by her ex-husband in 2003 was alimony income under section 71 of the tax code, and 2) whether Perkins was liable for an accuracy penalty. The court analyzed Tennessee law on alimony and concluded the payments were alimony in futuro, making them taxable income to Perkins. However, the court found Perkins was not liable
This document is a memorandum from the United States Tax Court regarding a tax case between Joyce A. Perkins and the Commissioner of Internal Revenue. The Tax Court found that Perkins was liable for a $6,582 income tax deficiency for 2003 but not liable for an accuracy-related penalty. The key issues were whether $26,400 paid to Perkins by her ex-husband in 2003 was taxable alimony, and whether Perkins was liable for an accuracy penalty. After analyzing Tennessee law on alimony, the Tax Court determined the payments were taxable alimony as they would terminate upon Perkins' death, but declined to impose the accuracy penalty on Perkins.
TO FileFROM Stuart Student RE Ben (tax year 2016)TakishaPeck109
TO: File
FROM: Stuart Student
RE: Ben (tax year 2016)
Facts
Ben, a single taxpayer, divorced his wife, Jennifer. Through a court settlement between Ben and
his former spouse, Ben paid Jennifer for alimony and child support. The separation decree
included monthly payments made to Jennifer, where Ben pays $500 in alimony and $600 in child
support.
Moreover, Ben was unemployed for 3 months of the year and received a total of $3,000 in
unemployment benefits. During the 9 months of Ben’s employment, he paid his former spouse
$9,900 and stated that $4,500 was for alimony payments and $5,400 was for child support. As a
result of his unemployment and lack of sufficient payment, Ben gave Jennifer his home theatre
equipment to compromise for the missed payments during 3 months of his unemployment. The
theatre equipment has a basis of $6,000 and a market value of $3,300. Furthermore, Ben made
$72,000 in earned income during the 9 months of his employment.
Issue and C onclusion 1
Can Ben deduct the alimony payments of $500 a month from his income? Can Ben deduct the
$600 of child support payments from his income?
Yes, Ben is allowed to deduct the $500 of monthly alimony payments that he makes to his
former spouse.
No, Ben cannot deduct the $600 of monthly child support payments.
Analysis 1
Alimony payments are fully deductible towards the total income of the individual making the
payments and are included in the income of the individual receiving the payments. According to
Sec.2 15(a), alimony payments are deductible towards Ben’s income. Ben can deduce the $500 of
monthly alimony payments made to his former spouse in the same year in which he makes the
payments. Alimony is strictly defined in Sec.71 of the Internal Revenue Code. In order for the
payments to be considered alimony, such payments have to be arranged under a formal divorce
agreement. Ben’s cash payments to Jennifer were ordered by the court. Second, Ben and his
former spouse cannot reside under the same house, meaning that they cannot file a joint tax
return. Also, Ben is not liable for any payments after the spouse’s point of death. After analysis,
Ben’s cash payments of $500 are considered alimony and completely deductible. Alimony is
considered a For AG I deduction, therefore it is subtracted from gross income. The former spouse
would have to give Ben her identification number (S.S number) in order for Ben to insert her S.S
number in his tax return for the year the payments were made Sec.215(c)(1) and Sec.2 15(c)(2).
This will allow the IRS to confirm the alimony payments by concluding that the former spouse
did indeed receive alimony payments, which is included in her gross income. This means that
Ben would have a lower Adjusted Gross Income (AGI), if everything else is held equal. The fact
that his AGI is lower provides a tax benefit for Ben because most itemized deductions are off of
AGI floor limits.
The child support that Ben pays his forme ...
TO File FROM Stuart Student RE Ben (tax year 2016) .docxVannaJoy20
TO: File
FROM: Stuart Student
RE: Ben (tax year 2016)
Facts
Ben, a single taxpayer, divorced his wife, Jennifer. Through a court settlement between Ben and
his former spouse, Ben paid Jennifer for alimony and child support. The separation decree
included monthly payments made to Jennifer, where Ben pays $500 in alimony and $600 in child
support.
Moreover, Ben was unemployed for 3 months of the year and received a total of $3,000 in
unemployment benefits. During the 9 months of Ben's employment, he paid his former spouse
$9,900 and stated that $4,500 was for alimony payments and $5,400 was for child support. As a
result of his unemployment and lack of sufficient payment, Ben gave Jennifer his home theatre
equipment to compromise for the missed payments during 3 months of his unemployment. The
theatre equipment has a basis of $6,000 and a market value of $3,300. Furthermore, Ben made
$72,000 in earned income during the 9 months of his employment.
Issue and Conclusion 1
Can Ben deduct the alimony payments of $500 a month from his income? Can Ben deduct the
$600 of child support payments from his income?
Yes, Ben is allowed to deduct the $500 of monthly alimony payments that he makes to his
former spouse.
No, Ben cannot deduct the $600 of monthly child support payments.
Analysis 1
Alimony payments are fully deductible towards the total income of the individual making the
payments and are included in the income of the individual receiving the payments. According to
Sec.215(a), alimony payments are deductible towards Ben's income. Ben can deduce the $500 of
monthly alimony payments made to his former spouse in the same year in which he makes the
payments. Alimony is strictly defined in Sec.71 of the Internal Revenue Code. In order for the
payments to be considered alimony, such payments have to be arranged under a formal divorce
agreement. Ben's cash payments to Jennifer were ordered by the court. Second, Ben and his
former spouse cannot reside under the same house, meaning that they cannot file a joint tax
return. Also, Ben is not liable for any payments after the spouse's point of death. After analysis,
Ben's cash payments of $500 are considered alimony and completely deductible. Alimony is
considered a For AGI deduction, therefore it is subtracted from gross income. The former spouse
would have to give Ben her identification number (S.S number) in order for Ben to insert her S.S
number in his tax return for the year the payments were made Sec.215( c )(1) and Sec.215( c )(2).
This will allow the IRS to confirm the alimony payments by concluding that the former spouse
did indeed receive alimony payments, which is included in her gross income. This means that
Ben would have a lower Adjusted Gross Income (AGI), if everything else is held equal. The fact
that his AGI is lower provides a tax benefit for Ben because most itemized deductions are off of
AGI floor limits.
The chil.
Tax Consquences in Divorce in Washington StatePhilip Tsai
Filing status and divorce, tax implications and divorce, division of assets, gains from residence, child support and alimony, dependency exemption, and deductible costs in divorce.
Tax issues often dictate how divorce cases are resolved. Whether is alimony or property division, an understanding of tax is critical to the attorney handling the case
Wassim Zhani Federal Taxation Chapter 6 Gross Income Inclusions and exclusion...Wassim Zhani
The document summarizes a court case (Sutphin v. U.S.) that ruled on the tax treatment of a discount received for prepaying a mortgage. The court analyzed the issue under the general rule that discharge of indebtedness is taxable income, as well as potential statutory exceptions. It determined that the discount did not qualify for any exceptions and therefore constituted taxable income for the homeowners equal to the amount of the discount ($8,240.17). The court rejected arguments that the discount was a nontaxable gift or could reduce the homeowner's tax basis in the property rather than be immediately taxable as income.
This document is a memorandum from the United States Tax Court regarding a tax case between Joyce A. Perkins and the Commissioner of Internal Revenue. The Tax Court found that Perkins was liable for a $6,582 income tax deficiency for 2003 but not liable for an accuracy-related penalty. The issues before the court were: 1) whether $26,400 paid to Perkins by her ex-husband in 2003 was alimony income under section 71 of the tax code, and 2) whether Perkins was liable for an accuracy penalty. The court analyzed Tennessee law on alimony and concluded the payments were alimony in futuro, making them taxable income to Perkins. However, the court found Perkins was not liable
This document is a memorandum from the United States Tax Court regarding a tax case between Joyce A. Perkins and the Commissioner of Internal Revenue. The Tax Court found that Perkins was liable for a $6,582 income tax deficiency for 2003 but not liable for an accuracy-related penalty. The issues before the court were: 1) whether $26,400 paid to Perkins by her ex-husband in 2003 was alimony income under section 71 of the tax code, and 2) whether Perkins was liable for an accuracy penalty. The court analyzed Tennessee law on alimony and concluded the payments were alimony in futuro, making them taxable income to Perkins. However, the court found Perkins was not liable
This document is a memorandum from the United States Tax Court regarding a tax case between Joyce A. Perkins and the Commissioner of Internal Revenue. The Tax Court found that Perkins was liable for a $6,582 income tax deficiency for 2003 but not liable for an accuracy-related penalty. The key issues were whether $26,400 paid to Perkins by her ex-husband in 2003 was taxable alimony, and whether Perkins was liable for an accuracy penalty. After analyzing Tennessee law on alimony, the Tax Court determined the payments were taxable alimony as they would terminate upon Perkins' death, but declined to impose the accuracy penalty on Perkins.
This summary provides the essential information from the document in 3 sentences:
This document is a summary opinion from the United States Tax Court regarding whether William Pearce is entitled to relief from joint and several tax liability for tax year 2004. The tax return for 2004 claimed a deduction for state and local income taxes that was not allowed, resulting in an underpayment. Pearce is not eligible for relief under section 6015(b), (c), or (f) because the improper deduction was attributable to his income and he signed declarations stating he reviewed the return.
Legal InfluencesDo we have too many laws Does the existence o.docxSHIVA101531
Legal Influences
Do we have too many laws? Does the existence of so many laws and regulations hinder or help American Business today. Feel free to give examples of some “stupid” laws! Have fun with this discussion!
Unions and Video Surfing!
Please go to You Tube, bing.com videos, or any Video sharing web site and add the Key Word: "Unions”
Find a video that interests you of the thousands that are on the net on any aspect on Unions
Watch the Video that you selected and take notes on what you viewed.
1 In a paper of at least two and not more than three, double spaced pages, no Title Page, tell me what video you viewed.
2 Make sure that you provide the Internet address and the Title on what you viewed.
3 Explain what you viewed and what you learned.
4 You may supplement your viewing with any other information or your opinion.
ENJOY YOUR SURFING!
Chapter 1
26. LO.4, 5 A question on a state income tax return asks the taxpayer if he or she made any out-of-state Internet or mail-order catalog purchases during the year. The question requires a yes or no answer, and if the taxpayer answers yes, the amount of such purchases is to be listed.
a. Does such an inquiry have any relevance to the state income tax? If not, why is it being asked?
b. Your client, Harriet, wants to leave the question unanswered. As the preparer of her return, how do your respond?
36.LO.5 Assess the probability of an audit in each of the following independent situations:
a. As a result of a jury trial, Linda was awarded $3.5 million because of job discrimination. The award included $3 million for punitive damages.
b. Mel operates a combination check-cashing service and pawnshop.
c. Jayden, a self-employed trial lawyer, routinely files a Schedule C (Form 1040) that, due to large dedcti8ons, reports little (if any) profit from his practice.
d. Bernard is the head server at an upscale restaurant and recently paid $1.8 million for a residence in an exclusive gated community.
42.LO.5, 6 On a Federal income tax return filed five years ago, any inadvertently omitted a large amount of gross income.
a. Andy seeks your advice as to whether the IRS is barred from assessing additional income tax in the event he is audited. What is your advice?
b. Would your advice differ if you were the person who prepared the return in question? Explain.
c. Suppose Andy asks you to prepare his current year’s return. Would you do so? Explain.
50. LO.7, 8 Discuss the probable justification for each of the following aspects of the tax law:
a. A tax credit is allowed for amounts spent to furnish care for minor children while the parents work.
b. Deductions for interest on home mortgage and property taxes on personal residence.
c. The income splitting benefits of filing a joint return.
d. Gambling losses in excess of gambling gains.
e. Net operating losses of a current year can be carried back to profitable years.
f. A taxpayer who sells pr ...
When can other person’s income be assessed in an assessee’s hand? - T. N. PandeyD Murali ☆
The document discusses various situations in which an individual can be taxed on another person's income under Section 64 of the Income Tax Act of 1961.
It explains that income from a spouse or minor child can be clubbed or added to the individual's income if certain criteria are met, such as if both spouses derive income from a business in which one has a substantial interest. It also discusses how income from assets transferred to a spouse or minor child may be clubbed.
The document provides details on the various sub-sections under Section 64 that outline the specific clubbing rules and exceptions for spouse income, minor child income, and income from transferred assets. It examines clubbing situations for Hindu Undivided Families
Wassim Zhani Chapter 16 Family Tax Planning.pdfWassim Zhani
The document discusses whether educational expenses are considered support and maintenance that a parent is legally required to provide for their child under a trust agreement. It summarizes two relevant court cases - one finding that parents in New Jersey were legally obligated to pay for their child's college tuition and expenses, and another stating that whether educational costs are considered support will depend on the laws of the state where the parent resides. The document concludes that whether the $7,000 of trust income will be taxed to the parent or child in this case will depend on if Missouri law requires a parent in the parent's financial and social position to provide their child with a college education.
Wassim Zhani Federal Taxation Chapter 5 Gross Income.pdfWassim Zhani
1) When appreciated property is transferred to satisfy a debt, it is considered a taxable event similar to a sale of the property for cash, which is then used to pay the debt.
2) Transfers of appreciated property by gift are generally not considered taxable events, though there are exceptions when property is transferred in exchange for services.
3) While satisfying a pledge to donate property to charity with the appreciated property itself could be viewed as satisfying a debt, the IRS has ruled that it will not tax such transfers and will treat them as non-taxable gifts to avoid unintended tax consequences for taxpayers.
Dividing the Debts in a California Divorcesuzi smith
My spouse ran up huge credit card debts during the marriage. In dividing assets and debts in the settlement agreement, who should be responsible for these debts?
In California, Family Code section 910 provides that the community is liable for all debts incurred during the marriage and prior to separation. It doesn’t matter whether the debt was incurred by one spouse for his or her own benefit or for the family. It also doesn't matter whose name appears on the bill or the credit card statements. If it was incurred during the marriage and prior to separation, it’s a community property debt and both spouses are equally liable. This means that when the parties are negotiating a settlement and tallying the marital balance sheet such debts should be divided equally. A better option might be that one spouse agrees to pay off the joint debts in return for a greater share of the community property. The spouse paying off the debts can at least make sure that joint debts are paid, because as long as debts are jointly owed both spouses are financially responsible to the creditors.
INCOME TAX- Aggregation of Income/ Clubbing of the income under INCOME TAX ACT,1961
Income of other persons to be included in the income of individual( Section 60-65)
Income received from Firm assessed as Firm And Association of Persons (Section 66-67)
Deemed Income (Section 68-69)
Transfer of Income without Transfer of Assets[Sec. 60]
Revocable Transfer of Assets [Sec. 61]
Our investigators are trained in "intelligent communication" and exercising "expedient effective action", not just the art of sending dunning letters and waiting for a response.
Our account executives are experts in maintaining client relationships. We believe that it is vital that precise communication exist between client and investigator, as well as with account representative.
Dignity and pride in our methodologies dictate our approach in recovering delinquent funds. We tailor our approaches to set the exact needs of our clients, as every company has their own unique procedures which must be respected and followed. Our collectors are focused on getting the account paid as quickly as possible. So don’t expect the same type of interaction from both.
The document summarizes new information for nonresidents filing Kentucky state income taxes. It outlines updates to the standard deduction amount, family size tax credit thresholds, and the definition of modified gross income for 2007. It also describes new deductions for qualified mortgage insurance premiums and a tax exemption for all income of military personnel killed in the line of duty in 2001 or later, including death benefits.
The document discusses 10 common mistakes people make during divorce related to finances and taxes. These include not communicating financial information with their spouse, not understanding IRS tax code rules regarding transferring retirement funds after divorce, and not using a Qualified Domestic Relations Order correctly. It emphasizes the importance of hiring attorneys specialized in family law and considering taxes, life insurance, and long-term financial planning when negotiating a divorce settlement.
This summary provides the key information from the document in 3 sentences:
The document discusses recent changes to estate planning laws, including the extension of certain expiring tax provisions and the new Achieving a Better Life Experience (ABLE) Act, which allows tax-free savings accounts to support disabled individuals. It outlines the key aspects of ABLE programs and accounts, including eligibility, contribution limits, tax treatment, and potential "clawback" of funds by states. The document also briefly summarizes two estate tax court cases related to reliance on an incompetent attorney and valuation of a partnership interest.
Presented by Brian C. Vertz, Esq., MBA, AVA at the Pennsylvania Bar Institute's Family Law Update 2006. Describes current issues and case law about alimony and legal fees in divorce cases.
Wassim Zhani Federal Taxation Chapter 4 Personal and Dependency Examptions; F...Wassim Zhani
Wassim Zhani Federal Taxation Chapter 4 Personal and Dependency Examptions; Filing Status; Determination of Tax for Individual, Filing Requirements.pdf
The Mortgage Forgiveness Debt Relief Act of 2007 allows taxpayers to exclude income from the discharge of debt on their principal residence from 2007 to 2012. Up to $2 million of forgiven debt is eligible for this exclusion. The Act applies to debt forgiven through mortgage restructuring or foreclosure. It does not apply to debt forgiven for reasons unrelated to a decline in home value or financial condition.
1. The document provides a summary of 12 tax deductions that are often overlooked or missed by taxpayers, including employment expenses, fitness and arts tax credits for children, transit passes, optimizing deductions with a spouse, the equivalent to spouse exemption, tuition, moving expenses, the home buyers plan (RRSP), income splitting, the disability tax credit, premiums on group health benefits, and interest paid.
2. It also discusses in more detail what each of these deductions are and provides examples to help taxpayers understand if and how they could claim these deductions to reduce their taxes.
3. The document encourages taxpayers to use a tax expert who has the knowledge, experience, and judgment to help ensure taxpayers claim all deductions they
This document summarizes Colorado statutes regarding the dissolution of marriage and parental responsibilities. It focuses on section 14-10-114, which establishes guidelines for determining temporary maintenance (alimony) during divorce proceedings. There is a rebuttable presumption that the higher earning spouse will pay the lower earning spouse a specific amount of temporary maintenance based on a formula, for combined annual incomes up to $75,000. For incomes over $75,000, the court has discretion to determine temporary maintenance amounts based on factors like financial need and future earning potential. The temporary maintenance guidelines do not determine permanent maintenance orders.
The document discusses major changes to retirement rules under the Secure Act of 2020. It notes that beneficiaries must now take inherited retirement funds within 10 years of the original owner's death, eliminating the stretch IRA. However, spouses can still use their life expectancy and exceptions exist for disabled, chronically ill, and minor beneficiaries. The changes have significant tax implications, but planning opportunities include naming a charity as beneficiary, using a charitable remainder trust, purchasing life insurance, or doing Roth conversions to reduce taxes owed by beneficiaries.
Jean is considering marrying her boyfriend Joe but is concerned because Joe owes back taxes. The document provides the following advice:
1) Jean should not marry Joe until his tax problems are resolved, otherwise his tax debt could become her responsibility.
2) Filing jointly could make Jean liable for Joe's back taxes, so she should consider filing separately or getting a prenuptial agreement to protect her assets.
3) If they file jointly and the IRS keeps their refund for Joe's back taxes, Jean can file an injured spouse form to try to get her portion of the refund back.
Clubbing of Income under Income Tax Act, 1961 with FAQstaxguru5
"Clubbing of income means Income of other person included in assessees total income, for example Income of husband which is shown to be the income of his wife is"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
To know more visit https://taxguru.in/income-tax/clubbing-of-income-under-the-income-tax-act-1961.html
Unit 3 Assignment Instructions Your research paper should be 4–6 pag.docxTakishaPeck109
Unit 3 Assignment Instructions Your research paper should be 4–6 pages and should cover at a minimum:
·
The historical developments/events (a narrative timeline so to speak) that have influenced the court system’s move towards use technology for many different kinds of tasks and services,
·
A description of the specific types of technologies employed (e.g., case management software, eDiscovery®), and an explanation as to how these technologies are utilized in the courtroom.
·
The resulting effects of the new technology on courtroom procedures, presentation of evidence, juries, and verdicts.
In addition to fulfilling the specifics of the Assignment, a successful paper will meet the following criteria:
● Length should be 4-6 pages, excluding cover page and references page.
● Viewpoint and purpose should be clearly established and sustained.
● Assignment should follow the conventions of Standard American English (correct grammar,
punctuation, etc.).
● Writing should be well ordered, logical and unified, as well as original and insightful.
● Your work should display superior content, organization, style, and mechanics.
● Appropriate citation style should be followed.
.
Unit 1 Module 1 - M1 Assignment 3Assignment 3 Views on Diver.docxTakishaPeck109
The document summarizes assignments from five modules of an online course. It provides instructions and grading criteria for assignments on views of diversity, reflections on racial discrimination, a cultural autobiography, living with a disability, and a reflection on discrimination after watching a documentary. The final assignment requires students to interview someone who has faced discrimination and reflect on what they learned about discrimination.
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This summary provides the essential information from the document in 3 sentences:
This document is a summary opinion from the United States Tax Court regarding whether William Pearce is entitled to relief from joint and several tax liability for tax year 2004. The tax return for 2004 claimed a deduction for state and local income taxes that was not allowed, resulting in an underpayment. Pearce is not eligible for relief under section 6015(b), (c), or (f) because the improper deduction was attributable to his income and he signed declarations stating he reviewed the return.
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Do we have too many laws? Does the existence of so many laws and regulations hinder or help American Business today. Feel free to give examples of some “stupid” laws! Have fun with this discussion!
Unions and Video Surfing!
Please go to You Tube, bing.com videos, or any Video sharing web site and add the Key Word: "Unions”
Find a video that interests you of the thousands that are on the net on any aspect on Unions
Watch the Video that you selected and take notes on what you viewed.
1 In a paper of at least two and not more than three, double spaced pages, no Title Page, tell me what video you viewed.
2 Make sure that you provide the Internet address and the Title on what you viewed.
3 Explain what you viewed and what you learned.
4 You may supplement your viewing with any other information or your opinion.
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Chapter 1
26. LO.4, 5 A question on a state income tax return asks the taxpayer if he or she made any out-of-state Internet or mail-order catalog purchases during the year. The question requires a yes or no answer, and if the taxpayer answers yes, the amount of such purchases is to be listed.
a. Does such an inquiry have any relevance to the state income tax? If not, why is it being asked?
b. Your client, Harriet, wants to leave the question unanswered. As the preparer of her return, how do your respond?
36.LO.5 Assess the probability of an audit in each of the following independent situations:
a. As a result of a jury trial, Linda was awarded $3.5 million because of job discrimination. The award included $3 million for punitive damages.
b. Mel operates a combination check-cashing service and pawnshop.
c. Jayden, a self-employed trial lawyer, routinely files a Schedule C (Form 1040) that, due to large dedcti8ons, reports little (if any) profit from his practice.
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42.LO.5, 6 On a Federal income tax return filed five years ago, any inadvertently omitted a large amount of gross income.
a. Andy seeks your advice as to whether the IRS is barred from assessing additional income tax in the event he is audited. What is your advice?
b. Would your advice differ if you were the person who prepared the return in question? Explain.
c. Suppose Andy asks you to prepare his current year’s return. Would you do so? Explain.
50. LO.7, 8 Discuss the probable justification for each of the following aspects of the tax law:
a. A tax credit is allowed for amounts spent to furnish care for minor children while the parents work.
b. Deductions for interest on home mortgage and property taxes on personal residence.
c. The income splitting benefits of filing a joint return.
d. Gambling losses in excess of gambling gains.
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f. A taxpayer who sells pr ...
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Dividing the Debts in a California Divorcesuzi smith
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The document summarizes new information for nonresidents filing Kentucky state income taxes. It outlines updates to the standard deduction amount, family size tax credit thresholds, and the definition of modified gross income for 2007. It also describes new deductions for qualified mortgage insurance premiums and a tax exemption for all income of military personnel killed in the line of duty in 2001 or later, including death benefits.
The document discusses 10 common mistakes people make during divorce related to finances and taxes. These include not communicating financial information with their spouse, not understanding IRS tax code rules regarding transferring retirement funds after divorce, and not using a Qualified Domestic Relations Order correctly. It emphasizes the importance of hiring attorneys specialized in family law and considering taxes, life insurance, and long-term financial planning when negotiating a divorce settlement.
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The document discusses recent changes to estate planning laws, including the extension of certain expiring tax provisions and the new Achieving a Better Life Experience (ABLE) Act, which allows tax-free savings accounts to support disabled individuals. It outlines the key aspects of ABLE programs and accounts, including eligibility, contribution limits, tax treatment, and potential "clawback" of funds by states. The document also briefly summarizes two estate tax court cases related to reliance on an incompetent attorney and valuation of a partnership interest.
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"Clubbing of income means Income of other person included in assessees total income, for example Income of husband which is shown to be the income of his wife is"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
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Unit 3 Assignment Instructions Your research paper should be 4–6 pages and should cover at a minimum:
·
The historical developments/events (a narrative timeline so to speak) that have influenced the court system’s move towards use technology for many different kinds of tasks and services,
·
A description of the specific types of technologies employed (e.g., case management software, eDiscovery®), and an explanation as to how these technologies are utilized in the courtroom.
·
The resulting effects of the new technology on courtroom procedures, presentation of evidence, juries, and verdicts.
In addition to fulfilling the specifics of the Assignment, a successful paper will meet the following criteria:
● Length should be 4-6 pages, excluding cover page and references page.
● Viewpoint and purpose should be clearly established and sustained.
● Assignment should follow the conventions of Standard American English (correct grammar,
punctuation, etc.).
● Writing should be well ordered, logical and unified, as well as original and insightful.
● Your work should display superior content, organization, style, and mechanics.
● Appropriate citation style should be followed.
.
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The document summarizes assignments from five modules of an online course. It provides instructions and grading criteria for assignments on views of diversity, reflections on racial discrimination, a cultural autobiography, living with a disability, and a reflection on discrimination after watching a documentary. The final assignment requires students to interview someone who has faced discrimination and reflect on what they learned about discrimination.
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Unit 1 Learning Activity
To complete this Learning Activity, first interview 3 people by asking them the following questions:
a)
What is mental illness?
b)
Can people with mental illness be helped?
c)
Are people with mental illness dangerous to society?
d)
Can people with mental illness “snap out” of it?
Next, in 2 to 3 paragraphs, summarize your findings of their responses.
Last, referring to the assigned reading, explain in 1 to 2 paragraphs whether you believe that the interviewees’ attitudes represent what the greater society believes about mental illness. Students are to use APA writing style. When completed, submit the Unit 1 Learning Activity Template to the Unit 1 Learning Activity Dropbox.
References
.
Unit 1 - Individual ProjectType Individual ProjectDue Date Mon.docxTakishaPeck109
Unit 1 - Individual Project
Type: Individual Project
Due Date: Mon, 10/10/15
Points Possible: 150
Deliverable Length: 1,000–1,250 words + Excel spreadsheet
Description:
Weekly tasks or assignments (Individual or Group Projects) will be due
by
Monday and late submissions will be assigned a late penalty in accordance with the late penalty policy found in the syllabus. NOTE: All submission posting times are based on midnight Central Time.
A financial team has been properly selected and charged to proceed with its analysis of EEV's financial statements. In the course of its evaluation, it will be assessing the firm's operating performance, benchmarking its competitors, and looking at the industry using financial ratios as its source of measurement.
The income statement measures the firm's profitability over a period of time: 1 month, 1 quarter, or 1 year. The statement focuses on the operations of the firm and explains what was produced and sold. In essence, it summarizes revenues generated and the results.
Tony understands that managing profitability involves overseeing 3 interrelated factors: volume, cost, and price. He has given you the job of conducting an in-depth analysis of EEV's operating performance. You will analyze the following factors:
Sales volume, cost, and price of each specific product
Each product's contribution to sales in terms of profit
The relationship between sales and supportive employment
Tony has made it clear that he expects you to initiate a constructive discussion by describing your findings both in narrative form and through an organized numeric presentation.
Click
here
to view the EEV income statement, and then complete the following in your paper:
Review the sales volume, cost, and price of each specific product.
Review each product's contribution to sales in terms of profit.
Describe the relationship between sales and supportive employment.
Provide an Excel spreadsheet that depicts your findings along with your analysis.
Please submit your assignment.
For assistance with your assignment, please use your text, Web resources, and all course materials.
Objectives:
Describe the components of financial statements and their related footnotes.
Utilize appropriate tools and procedures in analyzing financial data to determine the company’s financial position, operating results, and resource flows.
.
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Unit 1: Understanding the Tourism and Hospitality Industry with Work Placement
Introduction
To be assessed on this unit you need to undertake and
SUBMIT
a 2,000 word assignment, clearly following relevant
instructions
on content, word count and referencing procedures.
The assignment is designed to cover the learning outcomes of the unit and help you obtain a clear understanding of the subject area via the research, reading and relevant work experience (if
APPLICABLE
) undertaken during your studies.
You may already be working in the industry and studying OTHM on a part-time basis or perhaps an individual who wishes to
ENTER
the industry or
upgrade
skills through study and work placement.
Some Issues to Consider
Historically, Great Britain played a major role in developing the tourism infrastructure used today, starting with the first tour operator and leading to the development of railway networks and travel by ocean liner – enabling visitors to travel both nationally and internationally.
Modern tourism is a major source of
FOREX
to many developing economies and is often the main industry in an economy. An increase in disposable
income
and the growth of mass air, coach and rail travel has also had a major impact (sometimes negative as well as positive) on a region or economy.
Tourism and hospitality is the world’s largest
EMPLOYER
and an understanding of the industry will enable you to progress further with the other specialist areas of the
diploma
.
Researching the Tourism and Hospitality
The assignment has been designed to encourage you to research the industry, considering the main factors driving the development and demand within the industry. Your assignment should also allow you to gain a clear understanding of the supply chain within the tourism and hospitality industry.
You are required to choose a number of case examples that include
TRAVEL AGENTS
/ tour operators,
carriers
, accommodation and relevant ancillary services. Examples may include major industry players of SMEs that you are familiar with.
2 18 /02/2014
Part I: Assignment Brief
100% of Unit Grade (2,000 words) – Learning Outcomes 1, 2, 3 and 4
Brief:
Your assignment structure and case examples will be
CONFIRMED
by your course tutor via a series of five meetings. Your tutor will be expected to
complete
the ‘tracking sheet’ which also needs to be signed by you – prior to the submission of your assignment.
In order to attempt the assignment you should be studying the topics linked to the learning outcomes and assessment criteria of unit 1: ‘Understanding the Tourism and Hospitality Industry’ as well as undertaking primary research – within and also out of the workplace.
.............................................
SUBMISSION
FORM
(AMG00)
Student to
Complete
For Office Use Only
Marking of Part I: Word count: 2,000 (excluding any appendices, e.g. statistics, models) Maximum word count for appendices: 1,000 Ple.
Unit 2 Assignment Creating an Effective PresentationPresentatio.docxTakishaPeck109
Unit 2 Assignment: Creating an Effective Presentation
Presentation skills are essential in business. This assignment focuses on creating an effective presentation that includes relevant visual aids to develop your topic, as well as a strong hook and delivery.See the attached document for complete instructions and grading rubric.
.
Unit 1 Assignment Computer ComponentsHere is a video introducti.docxTakishaPeck109
Unit 1 Assignment: Computer Components
Here is a
video introduction
to the Assignment. Be sure to adjust your audio settings. Closed captioning is available in the video.
Click the icon below to view the complete Assignment instructions and grading rubric.
Please see attached rubric for guidance.
.
Unethical Situations in the Workplace Recall a time when .docxTakishaPeck109
"Unethical Situations in the Workplace"
Recall a time when you experienced an unethical situation at a work place. What events led up to this situation? Do you think it could have been avoided? Did the company take the right action?
NEEDS TO BE 120 WORDS: DUE DATE: TUES OCT 6
Business Ethics
.
Unifying separate countries offers varied unique opportunities for g.docxTakishaPeck109
Unifying separate countries offers varied unique opportunities for growth but also gives way to complex challenges. For this module, write a one-page paper explaining why the unification of Germany into one country (combining East and West Germany) proved to be more of a burden to the German people than expected. APA format.
Unification Issue.
1.Government-To prevents another Adolph Hilter leader, West Germany adopted incremental policy procedures.
2. Economy-Unification slowed the Germany economy for more than a generation.
3. Resentment- "Wall of the Mind", Some of the West resented having to share their resources with the east.
.
Understanding the Value of Qualitative ResearchAn important part.docxTakishaPeck109
Understanding the Value of Qualitative Research
An important part of both analyzing other’s research approaches and reflecting on your own includes understanding the positive and negative aspects of varied forms of social research and how they can influence a researcher’s stance and tone. While quantitative data can provide a general overview of the impacts of public policy and systems which manage society, qualitative data can provide specific and important information regarding the causes of this impact, such as the how, why, and who. Therefore, qualitative research can provide beneficial information to aid public policy in regards to social problems. This is especially important to know when public policy and systems create negative impacts, such as profiling, inequality, limited access, and social exclusion. It is also important to be able to recognize the stance or informed viewpoint of the researcher reporting on this information.
One of the more immersive forms of social research methods available is one of the qualitative methods: ethnography. Ethnography allows a researcher to experience the impacts through living amongst the citizens who have to engage with public policy and its systems in their daily lives. The most intriguing aspects of this type of research is how the researcher maintains an ethical and neutral stance during and after the process of research and how the experience can impact their stance or underlying tone.
In this assignment, you will present the benefits of ethnographical research in terms of informing public policy, as well as understanding the researcher’s role in performing and reporting on ethnographic research. You will do this through your own research of immersive ethnographical approaches (including the course text), and also through analyzing Dr. Alice Goffman’s work on inner city people of color in Philadelphia. You will be provided with reporting and reviews of her work to help fuel your own analysis of Dr. Goffman’s approach. This will help you become better at discerning what useful research is in order to appropriately inform decision-making in society.
In your paper, you must address the following:
Explain the researcher’s role in qualitative research. Discuss the unique issues that researchers should be concerned about in regards to their role in research, and explain how this is specifically a challenge in ethnographical research. Discuss specific actions researchers can take to ensure they retain their ethical and neutral stance in performing qualitative research and reporting their qualitative research results.
Regarding Alice Goffman’s recent ethnographical work in inner-city Philadelphia, and based on what you know from the text and your own research on ethnographic immersion, determine whether or not Goffman maintained an ethical and neutral stance, and provide justification of the approach Goffman chose to take. Based on what you have been able to ascertain from Goffman’s work, discuss th.
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This document discusses the importance of understanding cultural phenomena when performing health assessments. It instructs the reader to review a cultural group from the textbook table, describe cultural differences relevant to that group's health, and include multiple countries within the chosen group in 1-2 paragraphs. The group name should be in the title.
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Understanding the role that coding information plays in health care organizations for claim generation is crucial. The process begins with the collection of information about the patient, the services provided, and the data from the encounter (including medical documentation and charge capture).
List the steps involved in that process, and write a brief explanation for each step.
Note:
Be sure to include a description of the chargemaster or charge description master (CDM) and the revenue cycle management process.
.
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Understanding Property Rights
Explain a landlord’s legal authority when tenants engage in criminal activity. Do you agree or disagree with the authority afforded to a landlord under the law?
Guided Response:
Discuss your agreement or disagreement with such authority. Discuss when or if an entire family should be evicted from a rental property when one member of the family commits a crime within the apartment or housing complex in which the family resides.
Liabilities of Property Owners and Associations
Discuss the liability of unit owners and their association for the following incidents:
A postal employee slipping and falling over a sprinkler
A unit owner slipping and falling over a sprinkler
A unit owner’s guest slipping and falling over a sprinkler
.
Understanding Others’ Cultural PracticesALL WORK MUST BE ORIGI.docxTakishaPeck109
Understanding Others’ Cultural Practices
ALL WORK MUST BE ORIGINAL AS IT GOES THROUGH A TURNITIN PROGRAM MUST HAVE AT LEAST 3
REFRENCES
By
Saturday, January 16, 2016
, respond to the assigned discussion question. Submit your responses to the appropriate
Discussion Area
.. All written assignments and responses should follow APA rules for attributing sources
Kesha has invited her friend Carrie to go home with her over the school’s short holiday break. Kesha, like many African Americans, has a rich spiritual tradition that permeates most areas of her life. In addition, Kesha is close to her immediate and extended family. Carrie, on the other hand, comes from a predominantly Caucasian Presbyterian background, is an only child, and rarely sees any of her extended family.
During her visit, Carrie is noticeably uncomfortable with the vastly different dynamics of Kesha’s family. Carrie is rethinking her friendship with Kesha and wants to withdraw from her.
How will you help Carrie understand the cultural values inherent in the African American culture and how these might be affecting her?
Suggest ways in which Kesha could build a bridge to help Carrie understand the African American culture.
.
UNDERSTANDING HEALTHCARE FINANCIAL MANAGEMENT
Chapter 13 -- Financial Condition Analysis
PROBLEM 4
Consider the following financial statements for BestCare HMO, a not-for-profit managed care plan:
BestCare HMO
Statement of Operations and Change in Net Assets
Year Ended June 30, 2XXX
(in thousands)
Revenue:
Premiums earned
$26,682
Coinsurance
$1,689
Interest and other income
$242
Total revenue
$28,613
Expenses:
Salaries and benefits
$15,154
Medical supplies and drugs
$7,507
Insurance
$3,963
Provision for bad debts
$19
Depreciation
$367
Interest
$385
Total expenses
$27,395
Net income
$1,218
Net assets, beginning of year
$900
Net assets, end of year
$2,118
BestCare HMO
Balance Sheet
Year Ended June 30, 2XXX
(in thousands)
Assets
Cash and cash equivalents
$2,737
Net premiums receivable
$821
Supplies
$387
Total current assets
$3,945
Net property and equipment
$5,924
Total assets
$9,869
Liabilities and Net Assets
Accounts payable - medical services
$2,145
Accrued expenses
$929
Notes payable
$141
Current portion of long-term debt
$241
Total current liabilities
$3,456
Long-term debt
$4,295
Total liabilities
$7,751
Net assets (equity)
$2,118
Total liabilities and net assets
$9,869
a. Perform a Du Pont analysis on BestCare. Assume that the industry average ratios are as follows:
Total margin
3.8%
Total asset turnover
2.1
Equity multiplier
3.2
Return on equity (ROE)
25.5%
b. Calculate and interpret the following ratios for BestCare:
Industry average
Return on assets (ROA)
8.0%
Current ratio
1.3
Days cash on hand
41 days
Average collection period
7 days
Debt ratio
69%
Debt-to-equity ratio
2.2
Times interest earned (TIE) ratio
2.8
Fixed asset turnover ratio
5.2
.
Understanding international compensation begins with the recognition.docxTakishaPeck109
Understanding international compensation begins with the recognition of differences and similarities, along with figuring out how to best manage them. How people get paid around the world depends on variations. There are five contextual factors believed to be relevant in international compensation. Identify and discuss these factors and variations.
both responses should be at least 200 words in length.
2. Although there has been a decline in union memberships, unions are still prevalent in public and private organizations. Based on the reading in this unit, unions have an impact on wage determination. Discuss the four specific areas in which unions have an impact on wage determination?
.
Understanding and Analyzing Arguments Please respond to the follow.docxTakishaPeck109
Understanding and Analyzing Arguments" Please respond to the following:
Use the Internet to find an example of an argument that is misleading. A good place to start might be advertisements or political debate. Explain your position. What
exactly
makes the argument misleading? Challenge your classmates! Let's make sure we explain our positions
.
Understand the role of the counselor and community.Understand cris.docxTakishaPeck109
Understand the role of the counselor and community.
Understand crisis response in the workplace.'
Identify what groups and individuals fall into higher risk categories to become victims of crimes and acts of violence.
Understand what increases the risk within different high-risk groups.
I have 4 presentations for you to watch along with two books
.
Under the common law, from the 1500s until today, the law has allow.docxTakishaPeck109
Under the common law, from the 1500's until today, the law has allowed past property owners to place limitations on the uses of real property in the future through the use of covenants (promises) as set forth in real property deeds as well as use of the fee defeasable estates (i.e. "To John Doe, so long as the property is used as a tobacco farm") and the evolution of zoning statutes and practice. Thomas Jefferson argued vehemently that no past owner of real property (dead or alive) should be allowed to restrict a future owner of real property concerning its present use; however, the Virginia State Legislature disagreed with him and land use limitation continues today. Jefferson described this practice as "Allowing the dead to control the lands of the living."
Was Jefferson right, or should we maintain the practice of allowing past property owners to place land use limitations in deeds of lands sold or gifted? Further, should the government be allowed to determine how a private property owner uses his/her respective land?
.
UMUC CMIT 265 Fundamentals of NetworkingHello there! I have am lo.docxTakishaPeck109
UMUC CMIT 265 Fundamentals of Networking
Hello there! I have am lost. My rough draft is due Sunday, December 13. I'm not looking for a stellar proposal to be written but help on
what
Computer Components to use
and why
and
where
they should be placed (see diagram)
and why
. Same thing for the IP/subnetting, and Network devices. I really need to see the setup of the devices and wiring schematics. If you have time to write a design proposal by Saturday, that would be a bonus.
Here are the assignment details. There are two attachments: one includes what you see below plus a diagram of the building design and the template we are to use for the paper.
ASSIGNMENT SCENARIO:
You have been hired as part of the networking team at UMUC. After completing orientation and training in your first week, your manager calls you into a meeting to discuss your first project.
The university has recently leased a building in Adelphi, Maryland. The building will house some offices, classrooms, a library, and computer labs. Security is very important for UMUC, as the university must protect students’ and employees’ data, as well as any intellectual property that UMUC has on its servers and computers. As a result, IT management would like to take the time to review some proposals on how best to move forward. As a network engineer, you have been asked to prepare a network proposal on how to set up a secure network infrastructure in this new building to support university operations.
After speaking to your manager, you are excited about the project, but you realize you will have a busy schedule. As you write your proposal, you will also have to prepare for the Network+ Certification exam. One of the conditions of your employment at this company is that you obtain this certification within 60 days of being hired. You will have to manage your time wisely, because you will have to take a practice certification test just as you are completing your final project.
To get started, follow the steps below.
OVERVIEW
You will provide detailed network design proposal. Your task is to design the network for this new building with the following criteria:
·
Student-accessed computers should be on separate network from the staff-accessed computers. Computers for public use should be on a separate network.
·
There must be a minimum of 40 Mbps Internet connection, with a backup line capable of at least 20Mbps. Cable, DSL, or FIOS should not be used for primary Internet service.
·
The network should use physical cable, not wireless. But do provide wireless access in the Student Lobby area (second-floor hallway). Set the maximum simultaneous wireless users to 254.
·
The network has been assigned the 10.11.12.0/23 network address for all computers and devices
Your proposal should have three major sections:
1.
Physical Network Design
2.
Network Addressing
3.
Network Services Design
To learn how you will be assessed on this assignment, please take a.
How to Setup Warehouse & Location in Odoo 17 InventoryCeline George
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.
Gender and Mental Health - Counselling and Family Therapy Applications and In...PsychoTech Services
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This presentation was provided by Racquel Jemison, Ph.D., Christina MacLaughlin, Ph.D., and Paulomi Majumder. Ph.D., all of the American Chemical Society, for the second session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session Two: 'Expanding Pathways to Publishing Careers,' was held June 13, 2024.
Chapter wise All Notes of First year Basic Civil Engineering.pptxDenish Jangid
Chapter wise All Notes of First year Basic Civil Engineering
Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
Text Books:
1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
4. BCP, Surveying volume 1
This presentation was provided by Rebecca Benner, Ph.D., of the American Society of Anesthesiologists, for the second session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session Two: 'Expanding Pathways to Publishing Careers,' was held June 13, 2024.
TO File FROM Stuart Student RE Ben (tax year 2016)
1. TO: File
FROM: Stuart Student
RE: Ben (tax year 2016)
Facts
Ben, a single taxpayer, divorced his wife, Jennifer. Through a
court settlement between Ben and
his former spouse, Ben paid Jennifer for alimony and child
support. The separation decree
included monthly payments made to Jennifer, where Ben pays
$500 in alimony and $600 in child
support.
Moreover, Ben was unemployed for 3 months of the year and
received a total of $3,000 in
unemployment benefits. During the 9 months of Ben’s
employment, he paid his former spouse
$9,900 and stated that $4,500 was for alimony payments and
$5,400 was for child support. As a
result of his unemployment and lack of sufficient payment, Ben
gave Jennifer his home theatre
equipment to compromise for the missed payments during 3
months of his unemployment. The
theatre equipment has a basis of $6,000 and a market value of
$3,300. Furthermore, Ben made
$72,000 in earned income during the 9 months of his
employment.
2. Issue and Conclusion 1
Can Ben deduct the alimony payments of $500 a month from his
income? Can Ben deduct the
$600 of child support payments from his income?
Yes, Ben is allowed to deduct the $500 of monthly alimony
payments that he makes to his
former spouse.
No, Ben cannot deduct the $600 of monthly child support
payments.
Analysis 1
Alimony payments are fully deductible towards the total income
of the individual making the
payments and are included in the income of the individual
receiving the payments. According to
Sec.215(a), alimony payments are deductible towards Ben’s
income. Ben can deduce the $500 of
monthly alimony payments made to his former spouse in the
same year in which he makes the
payments. Alimony is strictly defined in Sec.71 of the Internal
Revenue Code. In order for the
payments to be considered alimony, such payments have to be
arranged under a formal divorce
agreement. Ben’s cash payments to Jennifer were ordered by the
court. Second, Ben and his
former spouse cannot reside under the same house, meaning that
they cannot file a joint tax
return. Also, Ben is not liable for any payments after the
spouse’s point of death. After analysis,
Ben’s cash payments of $500 are considered alimony and
completely deductible. Alimony is
considered a For AGI deduction, therefore it is subtracted from
gross income. The former spouse
3. would have to give Ben her identification number (S.S number)
in order for Ben to insert her S.S
number in his tax return for the year the payments were made
Sec.215(c)(1) and Sec.215(c)(2).
This will allow the IRS to confirm the alimony payments by
concluding that the former spouse
did indeed receive alimony payments, which is included in her
gross income. This means that
Ben would have a lower Adjusted Gross Income (AGI), if
everything else is held equal. The fact
that his AGI is lower provides a tax benefit for Ben because
most itemized deductions are off of
AGI floor limits.
The child support that Ben pays his former spouse during the
tax year is not deductible.
Payments made towards the care and support of a child are not
part of alimony Sec.71(c)(1) and
as a result, not allowed to be deduced during any year.
Issue and Conclusion 2
Is the $3,000 of unemployment compensation that Ben received
for the quarter, taxable?
The $3,000 of unemployment compensation is fully taxable.
Analysis 2
Ben is required to include unemployment benefits into his gross
income Sec.85(a). Any amount
of compensation that Ben received during his three months of
unemployment, relating to his
unemployment, is considered unemployment compensation
4. under law Sec.85(b). Therefore, the
$3,000 of compensation Ben received for his unemployment
during the quarter is subject to
taxation. However, Reg. Sec 1.85-1 stipulates that Ben could be
entitled to limitations that could
benefit him. Under this regulation, effective after Dec. 31,
1978, Ben’s modified adjusted gross
income would have to exceed the base amount of $20,000. Ben
earns $72,000 plus the additional
$3,000 in unemployment giving him a total of $75,000 in
modified adjusted gross income. The
difference between the modified AGI and the base is then
divided by two, which will equal to
$27,500. The rule states that Ben has to include in gross income
the lesser of the $27,500 and the
unemployment compensation. In the case of Ben, he would have
to include the entire $3,000 of
unemployment benefit. In summary, the unemployment
compensation of $3,000 is fully taxable
for Ben.
Issue and Conclusion 3
Does the theater equipment that Ben gave his former spouse as a
means of settling the three
months of not paying alimony qualify as valid alimony? If it
doesn’t qualify, should Ben
recognize a gain or loss from the transfer?
No, the transfer of theater equipment does not qualify as an
alimony payment, therefore it cannot
be treated as an alimony payment for deductibility purposes.
Ben would have to treat the transfer of property as a gift.
5. Analysis 3
One of the characteristics of alimony is that it is a cash payment
made to the spouse under a
separation decree Sec.71(b)(1). The key word here for Ben is
cash. The transfer of the equipment
is not a cash payment, instead, it is a disbursement of property.
Only cash or cash equivalents,
such as checks or money orders, are considered a valid form of
alimony. A transfer of property is
not a valid form of alimony Temp. Reg. Sec 1.71-1T(b).
Furthermore, Ben has made a transfer of property to his former
spouse. Under Sec.1041(a)(2), no
gain or loss is reported if the transfer was made to a former
spouse. The transfer, however, must
have occurred because of the divorce. A transfer of property is
determined as being caused by
the divorce if the transfer occurred within one year of the
separation or if the transfer is related to
the termination of the marriage Sec.1041(a)(2). Since Ben has
been divorced for over two years
he doesn’t meet the one-year limit. Therefore, the transfer must
be related to the termination of
the marriage in order for Ben not to recognize a gain or loss. In
order to be related to the
“cessation of the marriage”, the transfer must satisfy the two
following requirements: (1) the
transfer is made in accordance with a separation decree (2) and
the transfer occurred within six
years of the divorce Temp. Reg. 1.1041-1T, A-7.
The transfer was executed within six years of the divorce and
Ben’s reason for the transfer of the
music theater property was because of the alimony and child
6. support payments stated in the
separation decree. Based on these facts, the transfer resulted
from the divorce, therefore,
considered a gift.
Instead of Ben transferring the property to his former spouse, he
could have sold the property
himself and then forfeit the cash value to the spouse as alimony
and child support.
Issue and Conclusion 4
Since Ben fell short of the payments he was required to make
under the separation decree, how
should the total payments he made throughout the year be
divided between the alimony and the
child support?
First, Ben would have to fulfill the required child support
payments and whatever remains can be
carried over to alimony.
Analysis 4
Ben was required to make $500 monthly alimony payments and
$600 child support payments to
his former spouse. In total Ben would have to pay $6,000 in
alimony throughout the year and
$7200 in child support throughout the year. Ben only made 9
out of the 12 monthly payments,
falling short of the required amount. Ben forfeited to his former
spouse a total of $9,900 in
alimony and child support. Under Sec.7(c)(3), Ben would have
to allocate alimony payments to
child support first and then report the remaining amount under
alimony. Like in Adrio M. Baur,
TC Memo 2014-117, Ben is not entitled to deduct $4,500 in
7. alimony. He would first report
$7200 in child support and the remaining $2,700 he would
report as alimony. Similarly, In
GUTHRIE v. U.S., 19 AFTR 2d 1018 (264 F. Supp. 840)
(1967), the court affirmed that alimony
should be reduced to satisfy child support payments. The law
views the portion of payments
towards a minor child as the priority. Whatever remains can be
given, as alimony, to the wife.
Ben would owe Jennifer $3300 in alimony payments. This
revision of Ben’s tax liability would
cause Ben to report less alimony, which will inevitably reduce
his deductions and increase his
Adjusted Gross Income. With a higher AGI, Ben would have to
accumulate more miscellaneous
itemized deductions to overcome the 2% floor, as explained in
Sec 67(a). Most importantly for
Ben, he will have to pay more taxes, similar to what happened
to Adrio M. Baur in the TC Memo
2014-117. In the court ruling, Baur was not given clearance to
report the excess alimony
payments under Section 215. The defendant argued that under
Section 71, a fraction of the
payments must be allocated towards the support of the child.
Issue and Conclusion 5
Is the $72,000 of earned income that Ben received during the
year taxable, if so at what rate?
The $72,000 of earned income is fully taxable and the income is
taxed at the ordinary rate.
Analysis 5
8. Gross income is calculated by adding all of the income received
by an individual. In other words,
it is income from whatever origin Code Sec.61(a). The
definition of gross income is intentionally
broadened to include income from anywhere, from any activity.
Sources of income include
salary compensation, fringe benefits, fees, awards, winnings,
income from business, income
from investment, trade, illegal activities and many other
sources. Ben’s salary of $72,000 fits in
this category and should be included in gross income. Salary
compensation is classified as
earned income Code Sec.32(c)(2)(A)(i). Earned income or
income from services is taxed at the
ordinary rate; Ben would have to calculate the tax liability of
his salary compensation using his
current marginal tax rate. He would have to use the tax rate
schedule for Single fillers assuming
Ben doesn’t remarry or file as head of household.
Issue and Conclusion 6
How would the transfer of property (the musical theater
equipment) from Ben to his former
spouse affect Ben’s income tax.
Sec. 1041(b) explains that the transfer of the equipment must be
treated as a gift. Ben does not
recognize a gain or loss from the transfer. Moreover, Ben does
not pay any additional estate or
gift tax.
Analysis 6
Ben, the transferor, does not recognize a gain or loss from the
9. transfer of equipment. For a
transfer to be called a gift, the transferor must not expect
anything in return from his actions. Ben
cannot expect the transfer of equipment to supplant the alimony
and child support. Also, the
transferee, Jennifer, does not recognize any gain or loss when
receiving the property. The basis
for the property is the basis of $6000 when the transferor, Ben
controlled the musical theater
equipment.
According to Sec. 2503(b)(1), Ben does not include in the
year’s total gifts the first $10,000.
This means that Ben has a tax exemption for the gift of $10,000
that would cover the entire basis
of the transferred property. Consequentially, Ben is not subject
to pay any additional gift or
estate taxes from the transferred equipment.
CNL-610 Eliza D Case Study: Part Two
Directions: Throughout this course you will be reviewing a case
study about Eliza D. The information from the case study will
be used to complete several different course assignments. Read
part two of Eliza’s case study below for the completion of your
Topic 4 and 5 assignments.
Four Week Later: You receive a call from Campus Police that
Eliza was found unresponsive in her dorm room that morning
when her roommate alerted them she could not wake her from
10. sleep. Visible cuts are on both wrists, and an empty wine bottle
is beside her in the bed. Upon further searching, the police also
find a half empty bottle of Tylenol PM in the bathroom.
The roommate reports Eliza was very upset yesterday after class
when she found out two of her grades in main Engineering
classes dropped to a C average, so instead of going to tutorials,
she went to a bar and had too much to drink. The roommate said
a mutual friend called her to pick up Eliza and drive her back to
campus, which she did, and got her safely in the dorm. The
roommate said that when she left to get dinner around 9pm,
Eliza was still asleep, but when she got back around 1am, Eliza
was sitting up in bed drinking wine from the bottle and was still
visibly upset. The roommate said Eliza had been ignoring calls
from her parents all evening and called to cancel her counseling
appointment for the next day. The roommate said they turned
off the lights around 2am, and she doesn’t recall hearing Eliza
get up during the night. She called the RA and campus police
when she tried to wake Eliza at 7am to get ready for their 8am
class and saw the empty wine bottle and couldn’t get Eliza to
wake up.
Following transport to the hospital and examination, Eliza
regains consciousness and admits to you she attempted suicide
because ‘she just couldn’t take it anymore…. everything is too
hard.’ She is adamant she does not want her parents to know,
but also admits she’s not sure if she can go back to classes after
spring break.
Upon review of her case with Campus Life and Student Affairs’
personnel over residence life, Eliza is allowed back to school on
academic probation with the condition of attending tutoring
twice per week (instead of going every day, which was causing
stress); attending counseling twice per week at the University
Counseling Center; and attending alcohol education classes
once per week for the rest of the semester.
Assignments from this point: Safety Planning, Re-Assessment,
What to Consider with Notifying Family, Arrangement for
Higher Level of Care if Needed (e.g., Drinking has escalated
12. description is weak and missing evidence to support claims.
Essay demonstrates a poor understanding of the topic.Essay
adequately describes specific behaviors that lead you to create a
risk assessment, but description is limited and lacks some
evidence to support claims. Essay demonstrates a basic
understanding of the topic.Essay clearly describes specific
behaviors that lead you to create a risk assessment, and
description is strong with sound analysis and some evidence to
support claims. Essay demonstrates an understanding that
extends beyond the surface of the topic.Essay expertly describes
specific behaviors that lead you to create a risk assessment, and
description is comprehensive and insightful with relevant
evidence to support claims. Essay demonstrates an exceptional
understanding of the topic.Part 3: Assessment (CACREP
2.F.7.c)30.0%Essay omits or incompletely describes how you
would assess Eliza including questions you would ask to
determine the client’s level of risk, and protocol you would
follow based on the client’s answers including
documentation.Essay does not demonstrate understanding of the
topic.Essay inadequately describes how you would assess Eliza
including questions you would ask to determine the client’s
level of risk, and protocol you would follow based on the
client’s answers including documentation, but description is
weak and missing evidence to support claims. Essay
demonstrates a poor understanding of the topic.Essay
adequately describes how you would assess Eliza including
questions you would ask to determine the client’s level of risk,
and protocol you would follow based on the client’s answers
including documentation, but description is limited and lacks
some evidence to support claims. Essay demonstrates a basic
understanding of the topic.Essay clearly describes how you
would assess Eliza including questions you would ask to
determine the client’s level of risk, and protocol you would
follow based on the client’s answers including documentation,
and description is strong with sound analysis and some evidence
to support claims. Essay demonstrates an understanding that
13. extends beyond the surface of the topic.Essay expertly describes
how you would assess Eliza including questions you would ask
to determine the client’s level of risk, and protocol you would
follow based on the client’s answers including documentation,
and description is comprehensive and insightful with relevant
evidence to support claims. Essay demonstrates an exceptional
understanding of the topic.Organization and
Effectiveness20.0%Thesis Development and Purpose7.0%Paper
lacks any discernible overall purpose or organizing claim.Thesis
and/or main claim are insufficiently developed and/or vague;
purpose is not clear.Thesis and/or main claim are apparent and
appropriate to purpose.Thesis and/or main claim are clear and
forecast the development of the paper. It is descriptive and
reflective of the arguments and appropriate to the
purpose.Thesis and/or main claim are comprehensive. The
essence of the paper is contained within the thesis. Thesis
statement makes the purpose of the paper clear.Argument Logic
and Construction8.0%Statement of purpose is not justified by
the conclusion. The conclusion does not support the claim
made. Argument is incoherent and uses noncredible
sources.Sufficient justification of claims is lacking. Argument
lacks consistent unity. There are obvious flaws in the logic.
Some sources have questionable credibility.Argume nt is
orderly, but may have a few inconsistencies. The argument
presents minimal justification of claims. Argument logically,
but not thoroughly, supports the purpose. Sources used are
credible. Introduction and conclusion bracket the
thesis.Argument shows logical progression. Techniques of
argumentation are evident. There is a smooth progression of
claims from introduction to conclusion. Most sources are
authoritative.Clear and convincing argument presents a
persuasive claim in a distinctive and compelling manner. All
sources are authoritative.Mechanics of Writing (includes
spelling, punctuation, grammar, language use)5.0%Surface
errors are pervasive enough that they impede communication of
meaning. Inappropriate word choice and/or sentence
14. construction are used.Frequent and repetitive mechanical errors
distract the reader. Inconsistencies in language choice
(register), sentence structure, and/or word choice are
present.Some mechanical errors or typos are present, but are not
overly distracting to the reader. Correct sentence structure and
audience-appropriate language are used.Prose is largely free of
mechanical errors, although a few may be present. A variety of
sentence structures and effective figures of speech are
used.Writer is clearly in command of standard, written,
academic English.Format10.0%Paper Format (use of
appropriate style for the major and assignment)5.0%Template is
not used appropriately or documentation format is rarely
followed correctly.Appropriate template is used, but some
elements are missing or mistaken. A lack of control with
formatting is apparent.Appropriate template is used. Formatting
is correct, although some minor errors may be
present.Appropriate template is fully used. There are virtually
no errors in formatting style.All format elements are
correct.Documentation of Sources (citations, footnotes,
references, bibliography, etc., as appropriate to assignment and
style)5.0%Sources are not documented.Documentation of
sources is inconsistent or incorrect, as appropriate to
assignment and style, with numerous formatting errors.Sources
are documented, as appropriate to assignment and style,
although some formatting errors may be present.Sources are
documented, as appropriate to assignment and style, and format
is mostly correct.Sources are completely and correctly
documented, as appropriate to assignment and style, and format
is free of error.Total Weightage100%
Memo
to
file