Newsletters

2017 Quarterly Newsletters

Click on the link to access the 2017 Dickerson Rix Quarterly Tax Newsletter you would like to read.

Uncertainty Hampers Year-End Tax Planning ~ Year-End Planning for Investors ~ Year-End Retirement Tax Planning ~ Year-End Tax Planning for Charitable Donations ~ Year-End Business Tax Planning

Tax-Wise Portfolio Rebalancing ~ The Third Best Investment You Can Make ~ After-Tax Dollars in Traditional IRAs ~ Dealing With an IRS Audit ~ Safe Harbor 401(k) Plans for Small Companies

Be Cautious With Hard-to-Value IRAs ~ Drawing Down Your Portfolio in Retirement ~ How Investments in Gold Are Taxed ~ Foreign Stock Funds Can Be Doubly Taxing ~ Profit Sharing Plans for Your Small Business

Planning for Today’s Pensions ~ Campus Tax Credits Can Top Tax Deductions ~ The Second Best Investment You Can Make ~ Using IRA Money to Buy a Business Can Be Dangerous ~ Automatic Enrollment Retirement Plans

In other news:

Tax Alerts
Tax Briefing(s)

The Treasury and IRS have issued final regulations excepting certain partnership-related items from the centralized partnership audit regime created by the Bipartisan Budget Act of 2015 (BBA), providing alternative examination rules for the excepted items, conforming the existing centralized audit regime regulations to Internal Revenue Code changes, and clarifying the existing audit regime rules.


An IRS Notice provides guidance on the prevailing wage and apprenticeship requirements that the Inflation Reduction Act of 2022 ( P.L. 117-169) added to several new and amended tax credits and deductions.


The IRS has notified taxpayers, above the age of 72 years, that they can delay the withdrawal of the required minimum distributions (RMD) from their retirement plans and Individual Retirement Accounts (IRA), until April 1, following the later of the calendar year that the taxpayer reaches age 72 or, in a workplace retirement plan, retires.


The Financial Crimes Enforcement Network (FinCEN) has issued a Notice of Proposed Rulemaking (NPRM) that would implement the beneficial ownership information provisions of the Corporate Transparency Act (CTA) that govern access to and protection of beneficial ownership information.


The IRS and the Treasury Department have released final regulations that provide some clarity and relief with regards to certain provisions of the Affordable Care Act ( P.L. 111-148), including the definition of minimum essential coverage under Code Sec. 5000A and reporting requirements for health insurance issuers and employers under Code Secs. 6055 and 6056. The final regulations finalize 2021 proposed regulations with some clarifications ( REG-109128-21).


A theme running through the recent Internal Revenue Service Independent Office of Appeals Focus Guide for fiscal year 2023 is moving on past the issues created by the COVID-19 pandemic and getting back to helping taxpayers through the appeals process.


Audits by the Internal Revenue Service in 2017 and 2019 were not conducted to target specific individuals, according to a new report by the Treasury Inspector General for Tax Administration.