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FRESH FROM THE BLOG

Understanding California’s Revocable Transfer on Death Deed

California Revocable Transfer on Death Deed – How it Works 1. Makes a donative transfer of real property to a named beneficiary 2.  Operates on the transferor’s death 3.  Remains revocable until the transferor’s death 4.  Avoids Probate on Subject Real Property Residence California Revocable Transfer on Death Deed – Limits on Types of Properties …
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Inherited IRAs No Longer Protected From Creditors

In a major decision, the Supreme Court ruled in June of 2014 that inherited IRAs are not considered protected retirement funds—and are thus subject to creditors’ claims if the beneficiary files for bankruptcy. In the case of Clark v. Rameker, Heidi Heffron-Clark argued that a $300,000 IRA she inherited from her mother in 2001 qualified …
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IRS Examples of FLIP-CRUT Triggering Events that Work

Oakland, CA – 800-775-7612 – Clearly, the whole FLIP-CRUT concept depends upon the Treasury Department’s meaning of a Triggering Event – at which time the Net Income CRT transforms to the Requirement CRT, with its yearly payment requirement. So let’s analyze this Triggering Event concept by checking out some essentials: 1. The Triggering Event must …
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A FLIP-CRUT is the Ideal Way to Sell Real Estate

Orinda, CA – 800-775-7612 – Previously, we explored the FLIP-CRUT technique in which a Charitable Remainder Trust begins as as a Net Income Charitable Remainder Trust, and at the time of a “Triggering Event”, switches over to a Standard Charitable Remainder Trust at a predetermined Unitrust or Annuity payout. We also reviewed various Treasury Department …
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Exploring the Planned Giving Benefits of a FLIP-CRUT

Saratoga, CA – 408-777-0776 – One of the most flexible techniques in the Planned Giving Attorney’s toolbox is the FLIP-CRUT. It helps clients who wish to contribute a specific piece of real estate (or other unmarketable assets) to a Charitable Remainder Trust, but they aren’t certain exactly when the real property is going to be …
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Tax Advantages of Selling Real Estate in a FLIP-CRUT

San Jose, CA – (408) 777-0776 – In a prior post, we explored the FLIP-CRUT concept in which a Charitable Remainder Trust starts its life as a Net Income Charitable Remainder Trust, and at the time of a specific “Triggering Event”, converts to a Standard Charitable Remainder Trust with a defined Unitrust or Annuity distribution. …
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What FLIP-CRUT Triggering Events will the IRS Permit?

Los Gatos, CA – 800-775-7612 – In a prior post, we went over the FLIP-CRUT idea in which a Charitable Remainder Trust starts its life as a Net Income Charitable Remainder Trust, and upon a “Triggering Event”, transforms to a Standard Charitable Remainder Trust at a fixed percentage distribution. Certainly, the whole FLIP-CRUT idea depends …
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The FLIP-CRUT is One of the Most Flexible Tools in Planned Giving

Oakland, CA – 408-777-0776 – One of the most flexible techniques in Charitable Giving is the FLIP-CRUT. The FLIP-CRUT helps clients solve the problem where they wish to donate a specific piece of real estate (or other non-liquid property) to a Charitable Remainder Trust, but they aren’t sure exactly when the real property will be …
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Mandatory Health Insurance Starts This Month—Are You Ready?

Tax Attorneys at Ainer & Fraker, LLP Discuss the Mandatory Health Insurance Requirements of the Affordable Care Act (Obamacare) in 2014. Beginning in January 2014, everyone, with certain exceptions, is required to have minimum, essential health care insurance. This issue has received a significant amount of press coverage recently, both negative and positive. Regardless of your opinion …
READ MORE

IRS Form 8938 – Who is Required to File?

According to the IRS, certain U.S. taxpayers holding specified foreign financial assets with an aggregate value exceeding $50,000 will report information about those assets on new Form 8938, which must be attached to the taxpayer’s annual income tax return. Higher asset thresholds apply to U.S. taxpayers who file a joint tax return or who reside …
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Why the Treasury Department favors the FLIP-CRUT

San Francisco, CA – (800) 775-7612 – In a prior post, we looked at the FLIP-CRUT concept in which a Charitable Remainder Trust begins as as a Net Income Charitable Remainder Trust, and after a “Triggering Event”, changes and becomes a Standard Charitable Remainder Trust with a fixed Unitrust or Annuity distribution. We also looked …
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FLIP-CRUT Safe Harbors According to Treasury Regulations

San Francisco, CA – 408-777-0776 – In a prior post, we talked about the FLIP-CRUT idea in which a Charitable Remainder Trust starts its life as an Earnings Charitable Remainder Trust, and upon a “Triggering Event”, transforms to a Standard Charitable Remainder Trust at a set percentage distribution. Certainly, the whole FLIP-CRUT idea hinges on …
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What are the Essential Elements of a FLIP-CRUT?

San Francisco, CA – Fairly recently, I was working with a client to develop a Charitable Remainder Trust in to which he would be able to contribute his $3.2 million real property. In our discussion, my Client communicated his desire to not sell the investment property inside the Charitable Remainder Trust until the second or …
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Using a FLIP-CRUT to Sell Real Estate

Oakland, CA – 800-775-7612 – In a prior post, we explained the FLIP-CRUT technique in which a Charitable Remainder Trust starts its life as a Net Income Charitable Remainder Trust, and upon a specific “Triggering Event”, changes to a Standard Charitable Remainder Trust at a defined percentage payout. Additionally we looked at relevant Treasury Department …
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Seven FLIP-CRUT Examples that Meet IRS Requirements

Oakland, CA – 408-777-0776 – In a previous post, we discussed the FLIP-CRUT principle in which a Charitable Remainder Trust begins its life as a Net Income Charitable Remainder Trust, and upon a “Triggering Event”, converts to a Conventional Charitable Remainder Trust at a fixed percentage distribution. Undoubtedly, the entire FLIP-CRUT principle hinges on the …
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FLIP-CRUT Fundamentals

San Jose, CA – 800-775-7612 – Recently, I was talking to a client to create a Charitable Remainder Trust into which he would be able to donate his $3.2 million investment property. In this meeting, my Client expressed his wish to not sell the commercial property inside the Charitable Remainder Trust until two or more …
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Critical Grantor Trust Fundamentals

Ever since the Middle Ages, people with significant assets have used the “Trust” concept to pass real property and personal effects to their children. In the previous fifty years , the “Living Trust” has become the de facto foundation of all estate planning resources. But the question persists in many people’s minds: What exactly does …
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More A-B Living Benefits

Since the Middle Ages, families with assets have utilized the “Trust” idea to pass real estate and personal property to future generations. In the previous fifty years , the “Living Trust” has become the de facto foundation of all estate planning techniques. But the question persists in many people’s minds: What exactly does a Living …
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Fundamental Joint Living Trust Basics

Ever since the Middle Ages, families with assets have utilized the “Trust” idea to pass real property and personal property to the next generation. In the past half-century , the “Living Trust” became the de facto foundation of all estate planning techniques. But the question persists in many people’s minds: What exactly does a Living …
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Basic A-B Trust 101

Ever since the Middle Ages, people with assets have used the “Trust” concept to pass real estate and personal effects to their children. In the past fifty years , the “Living Trust” became the de facto bedrock of all estate planning techniques. But the question persists in many people’s minds: What exactly does a Living …
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Key Joint Revocable Trust Features

Since the Middle Ages, people with properties have used the “Trust” idea to pass real property and personal effects to future generations. In the previous fifty years , the “Living Trust” became the de facto bedrock of all estate planning tools. But the question persists in many people’s minds: What exactly does a Living Trust …
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Fundamental Joint Trust Features

Since the Middle Ages, individuals with properties have made use of the “Trust” concept to pass real property and personal effects to the next generation. In the past half-century , the “Living Trust” has become the de facto bedrock of all estate planning resources. But the question persists in many people’s minds: What exactly does …
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Husband And Wife Trust 101

Ever since the Middle Ages, families with properties have made use of the “Trust” idea to pass real property and personal property to the next generation. In the previous half-century , the “Living Trust” became the de facto foundation of all estate planning resources. But the question persists in many people’s minds: What exactly does …
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Fundamental Petition To Determine Succession To Real Estate In California 101

The Trust Administration Attorneys with Ainer and Fraker discuss how the Petition to Determine Succession to Real Estate in California may replace the full probate process for Estates less than $150,000. In our previous posts, we went over why Avoiding Probate is an excellent idea. We likewise talked about how specific Assets Not Subject to …
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Important Petition To Determine Succession To Real Estate In California 101

The Estate Administration Lawyers here at Ainer and Fraker talk about how the Petition to Determine Succession to Real Estate in California might change the complete probate procedure for Estates less than $150,000. In our prior posts, we went over why Avoiding Probate is an outstanding concept. We likewise discussed how certain Assets Not Subject …
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Foundational Family Trust Advantages

Since the Middle Ages, families with properties have made use of the “Trust” idea to pass real property and personal property to their children. In the past half-century , the “Living Trust” has become the de facto foundation of all estate planning tools. The question persists in many people’s minds: What exactly does a Living …
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Fundamental Revocable Living Trust Benefits

Ever since the Middle Ages, people with assets have used the “Trust” idea to pass real estate and personal effects to the next generation. In the past fifty years , the “Living Trust” became the de facto bedrock of all estate planning techniques. The question persists in many people’s minds: What exactly does a Living …
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Critical Petition To Determine Succession To Real Property In California Advantages

The Probate Attorneys with Ainer and Fraker explain how the Petition to Determine Succession to Real Estate in California may change the complete probate procedure for Estates less than $150,000. In our previous posts, we went over why Avoiding Probate is an excellent concept. We also discussed how particular Assets Not Subject to Probate can …
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Basic Petition To Determine Succession To Real Property In California 101

The Estate Planning Lawyers at Ainer and Fraker discuss how the Petition to Determine Succession to Real Estate in California might replace the full probate process for Estates less than $150,000. In our previous posts, we talked about why Avoiding Probate is an exceptional concept. We likewise went over how particular Assets Not Subject to …
READ MORE

More Revocable Trust 101

Since the Middle Ages, people with significant assets have utilized the “Trust” idea to pass real estate and personal property to their heirs. In the past half-century , the “Living Trust” has become the de facto bedrock of all estate planning tools. The question persists in many people’s minds: What exactly does a Living Trust …
READ MORE

Essential Probate Code Section 13150 Fundamentals

The Trust Administration Lawyers with Ainer and Fraker talk about how the Petition to Determine Succession to Real Estate in California may change the complete probate procedure for Estates less than $150,000. In our previous posts, we went over why Avoiding Probate is an outstanding concept. We also talked about how particular Assets Not Subject …
READ MORE

Key Probate Code Section 13150 Features

The Estate Planning Lawyers at Ainer and Fraker explain how the Petition to Determine Succession to Real Estate in California might replace the complete probate process for Estates less than $150,000. In our previous posts, we talked about why Avoiding Probate is an excellent concept. We also went over how specific Assets Not Subject to …
READ MORE

Foundational Living Trust Essentials

Ever since the Middle Ages, people with significant assets have made use of the “Trust” concept to pass real estate and personal property to future generations. In the previous fifty years , the “Living Trust” has become the de facto bedrock of all estate planning resources. But the question persists in many people’s minds: What …
READ MORE

Essential California Probate Code Section 13150 Benefits

The Trust Administration Lawyers here at Ainer and Fraker discuss how the Petition to Determine Succession to Real Estate in California might change the complete probate process for Estates less than $150,000. In our previous posts, we went over why Avoiding Probate is an outstanding idea. We likewise discussed how certain Assets Not Subject to …
READ MORE

Important California Probate Code Section 13150 Advantages

The Estate Planning Attorneys at Ainer and Fraker examine how the Petition to Determine Succession to Real Estate in California might replace the full probate process for Estates less than $150,000. In our prior posts, we discussed why Avoiding Probate is an excellent idea. We likewise went over how particular Assets Not Subject to Probate …
READ MORE

Mandatory Health Insurance Starts This Month—Are You Ready?

Tax Attorneys at Ainer & Fraker, LLP Discuss the Mandatory Health Insurance Requirements of the Affordable Care Act (Obamacare) in 2014. Beginning in January 2014, everyone, with certain exceptions, is required to have minimum, essential health care insurance. This issue has received a significant amount of press coverage recently, both negative and positive. Regardless of …
READ MORE

Maximize Your American Opportunity for Education Tax Benefits

Tax Attorneys at Ainer & Fraker, LLP Discuss how to Maximize Your American Opportunity for Education Tax Benefits. American Opportunity Credit provides up to $2,500 of tax credit for the cost of post-secondary tuition in each of the first four years of attendance. The credit may be partially refundable. Credit is claimed on the tax …
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Year-End Tax Planning Options for 2013

Tax Attorneys at Ainer & Fraker, LLP Discuss Year–End Tax Planning Options for 2013: Year’s end is rapidly approaching, but there are still some tax-advantaged moves you can make before the New Year. If you itemize deductions, you might prepay the next installment of your property taxes, pay off medical bills, and pay the fourth …
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Maximizing Your Itemized Tax Deductions

Tax Attorneys at Ainer & Fraker, LLP Discuss How to Maximize your Itemized Tax Deductions: Bunching allows you to maximize your itemized deductions in one year and take the standard deduction in the next. The medical expense threshold for deductibility has been increased to 10% of AGI for individuals under the age 65. You have …
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IRS Form 8938 – Who is Required to File?

International Tax Attorneys at Ainer & Fraker, LLP discuss the Reporting Requirements of IRS Form 8938: Statement of Specified Foreign Financial Assets: According to the IRS, certain U.S. taxpayers holding specified foreign financial assets with an aggregate value exceeding $50,000 will report information about those assets on new Form 8938, which must be attached to …
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IRS Form 8938 and FBAR – Comparison Chart

International Tax Attorneys at Ainer & Fraker, LLP discuss the Reporting Requirements of IRS Form 8938 and Report of Foreign Bank and Financial Accounts (FBAR): According to the IRS, the new IRS Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file Form TD F 90-22.1 (Report of Foreign Bank …
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FBAR – Who is Required to File?

Tax Attorneys at Ainer & Fraker, LLP Discuss Who Must File a Report of Foreign Bank and Financial Accounts (FBAR): According to the IRS, United States persons are required to file an FBAR if: The United States person had a financial interest in or signature authority over at least one financial account located outside of the …
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Does a Solo 401(k) Plan Make Sense for Your Owner-Only Businesses?

Tax Attorneys at Ainer & Fraker, LLP Discuss whether a Solo 401(k) Plan Make Sense for Your Owner-Only Businesses Solo 401(k) plans allow greater income deferral than most other retirement plans. A Solo 401(k) plan suits self-employed and owner-only corporations. The plan needs to be established prior to year’s end. The plan is generally not …
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Avoid Tax Surprises by Conducting a Withholding and Payments Audit

Tax Attorneys at Ainer & Fraker, LLP Discuss How to Avoid Tax Surprises by Conducting a Withholding and Payments Audit: 2013 could hold some unpleasant tax surprises because of : Increased long-term capital gains rates. Increased ordinary tax rates. A new 3.8% tax on net investment income. The new additional 0.9% HI (Medicare) payroll and …
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October Extension Due Date Rapidly Approaching

Tax Attorneys at Ainer & Fraker, LLP Discuss the October Extension Deadline for Individual Tax Returns: October 15 is the extended due date for filing 2012 federal individual tax returns. Late-filing penalty for individual federal returns is 5% of the tax due for each month, or part of a month, for which a return is …
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Minimize the Tax Bite from Exemption & Itemized Deduction Phase-outs

Tax Attorneys at Ainer & Fraker, LLP Discuss Tax Planning Strategies for Minimizing the Tax Bite from Exemption & Itemized Deduction Phase-outs: Generally, taxpayers are allowed to deduct personal exemptions of $3,900 for themselves, their spouses and their dependents. In addition, taxpayers are allowed a standard deduction or, if their deductions are large, they can …
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Leave Your Business to Your Family – Not the Government

Tax Attorneys at Ainer & Fraker, LLP Discuss Succession Strategies for the Family Held Business: Successfully passing a family business to the family upon death of the owner is not an easy task. Most business owners fail to realize the importance of a sound business succession plan. As a result, only about half of all …
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Don’t Overlook Form 8594 When Buying or Selling a Business

Tax Attorneys at Ainer & Fraker, LLP Discuss the Use of IRS Form 8594 When Buying or Selling a Business: Most businesses are made up of different types of assets, and those assets get different treatment for tax purposes. How those items are identified at the time of the sale/purchase can have a significant tax …
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ACA Employer Letter Requirement

Tax Attorneys at Ainer & Fraker, LLP Discuss the Affordable Care Act’s Employer Letter Requirement • Employers must give employees health care notification. • Affects employers with one or more employees and a gross income of $500,000 or more. • Notices due October 1, 2013. • New Employees must be notified within 14 days. Beginning Oct. …
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VIDEO: Understanding the Medicare Surtax

Tax Attorneys at Ainer & Fraker, LLP Discuss  the Unearned Income Medicare Contribution Tax As part of the Affordable Care Act (the new health care legislation), a new tax kicks in this year. The official name of this tax is the Unearned Income Medicare Contribution Tax, and even though the name implies it is a …
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Essential Tax Requirements Of Giving Money To Charity

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is necessary to examine some of the legal and tax requirements required by the Internal Revenue Service and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides guidance as to what sorts of organizations are …
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Strategic Tax Planning for Capital Gains and Losses

Tax Attorneys at Ainer & Fraker, LLP Discuss the Strategic Tax Planning Options for Capital Gains and Losses. Year-end has historically been a good time to plan tax savings by carefully structuring capital gains and losses.  Conventional wisdom has always been to minimize gains by selling “losers” to offset gains from “winners,” and where possible, …
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Who Inherits Your IRA When You Die?

Tax Attorneys at Ainer & Fraker, LLP Discuss the Inheritance and Tax Rules governing the Individual Retirement Account (IRA) The designated beneficiary listed on your IRA account beneficiary form determines who gets your IRA. This is true even if your will or trust names different beneficiaries. You may have filled out that beneficiary form long …
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Tax Credit for Small Employer Health Insurance Premiums

Tax Attorneys at Ainer & Fraker, LLP Discuss the Tax Credit for Small Business Employer Health Insurance Premiums: The tax law provides a credit for small business employers in 2010, 2011, 2012, and 2013 that pay the health insurance premiums for their low- to moderate-income workers. This refundable credit can be as much as 35% …
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Internal Revenue Service Tax Requirements Of Donating Money To Charity

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is essential to examine some of the legal and tax requirements exacted by the IRS and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides instruction as to what kinds of organizations are allowed to …
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Critical Tax Requirements Of Giving To Charity

In addition to weighing out the Advantages and Disadvantages of Bequests and Outright Gifts, it is vital to examine some of the legal and tax requirements enforced by the Internal Revenue Service and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides direction as to what types of organizations …
READ MORE

Fundamental Requirements Of Charitable Giving

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is essential to examine some of the legal and tax requirements exacted by the IRS and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides recommendations as to what sorts of organizations are entitled to …
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Basic Tax Requirements Of Giving To Charity

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is crucial to examine some of the legal and tax requirements imposed by the IRS and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides assistance as to what types of organizations are entitled to …
READ MORE

Basic Charitable Giving Tax Requirements

In addition to weighing out the Advantages and Disadvantages of Bequests and Outright Gifts, it is vital to examine some of the legal and tax requirements enforced by the Internal Revenue Service and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides direction as to what kinds of organizations …
READ MORE

Taxation of Employees of International Organizations

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss Taxation of Employees of International Organizations If you are an employee of an international organization, you can only exempt your wages from U.S. income tax by meeting the requirements of U.S. tax law (see below). Exemption Under U.S. Tax Law If you work for an …
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Introduction to Taxation of Aliens

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss the Special Rules pertaining to the Taxation of Aliens Resident Aliens A resident alien’s income is generally subject to tax in the same manner as a U.S. citizen. If you are a resident alien, you must report all interest, dividends, wages, or other compensation for …
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IRS Form 5741 Who Must File?

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss Which Taxpayers Related to Foreign Corporations Are Required to File Form 5471 U.S. citizens and U.S. residents who are officers, directors, or shareholders in certain foreign corporations are responsible for filing Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations (PDF). …
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IRS Form 1040NR Resources and Links

Publication 501, Exemptions, Standard Deduction, and Filing Information This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Publication 519, U.S. Tax Guide for Aliens For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens …
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U.S. Owners of a Foreign Trust Requirements and Deadlines

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss Requirements and Deadlines for U.S. Owners of a Foreign Trust The Internal Revenue Service (IRS) would like to remind all U.S. Owners, U.S. Agents, and Preparers of the filing requirements applicable to Form 3520-A, “Annual Information Return of Foreign Trust with a U.S. Owner (Under …
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Requirement for US Transferors of Property to a Foreign Corporation

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss the Filing Requirements for U.S. Transferors of Property to a Foreign Corporation – IRS Form 926 U.S. persons, domestic corporations or domestic estates or trusts must file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, to report any exchanges or …
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Understanding Expatriation Tax Provisions of Internal Revenue Code

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss Expatriation Tax Provisions of Internal Revenue Code The expatriation tax provisions under Internal Revenue Code (IRC) sections 877 and 877A apply to US citizens who have renounced their citizenship and long-term residents (as defined in IRC 877(e)) who have ended their US resident status for …
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Certain Taxpayers Related to Foreign Corporations Must File Form 5471

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss special Rules and Regulations pertaining to Foreign Corporations. U.S. citizens and U.S. residents who are officers, directors, or shareholders in certain foreign corporations are responsible for filing Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations (PDF). The form and attached …
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Determining Whether Income from Abroad is Taxable

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 Discuss how to Determine Whether Income from Abroad is Taxable Many United States (U.S.) citizens and resident aliens receive income from foreign sources. There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with accounts in Liechtenstein. The interest of …
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Taxation of Employees of Foreign Governments

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss Tax Issues Pertaining to Employees of Foreign Governments Wages Paid to Employees of Foreign Governments If you are an employee of a foreign government (including foreign municipalities) your wages are exempt from U.S. income tax by: A provision in a tax treaty or consular convention …
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Determining Alien Tax Status – Rules and Regulations

 International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss Alien Tax Status Special Rules and Regulations If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests. You are a resident alien of the United States for tax purposes if you meet either …
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Tax Withholding on Foreign Persons – Rules and Regulations

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss the special Rules and Regulations pertaining to Tax Withholding on Foreign Persons International Withholding Designated Tier I The IRS has designated as a tier I compliance issue “Reporting and Withholding on U.S. Source FDAP Income” under Internal Revenue Code section 1441. The focus of compliance …
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Taxation of Foreign Athletes and Entertainers

International Tax Attorneys Ainer & Fraker, LLP discuss the special rules pertaining to the Taxation of Foreign Athletes and Entertainers If you are a foreign athlete and/or entertainer performing independent personal services in the United States, you must generally pay U.S. income tax on your U.S. source income. This includes compensation for performances, endorsements, the …
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Taxation of Dual-Status Aliens

International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss Tax Issues pertaining to Dual-Status Aliens You are a dual status alien when you have been both a resident alien and a nonresident alien in the same tax year. Dual status does not refer to your citizenship, only to your resident status for tax purposes …
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International Tax Law Resources

International Tax Attorneys Ainer & Fraker, LLP Here’s a list of some of the most-helpful resources for International Tax clients provided by the Internal Revenue Service. Taxpayer Identification Numbers (TIN) A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. Tax Treaties Tax …
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Critical Requirements Of Charitable Giving

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is necessary to examine some of the legal and tax requirements enforced by the Internal Revenue Service and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides guidance as to what sorts of organizations are …
READ MORE

Fundamental Charitable Giving Tax Requirements

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is important to examine some of the legal and tax requirements compelled by the Internal Revenue Service and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides assistance as to what sorts of organizations are …
READ MORE

Essential Tax Requirements Of Charitable Giving

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is vital to examine some of the legal and tax requirements imposed by the IRS and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides direction as to what kinds of organizations are eligible to …
READ MORE

Basic Tax Requirements Of Charitable Giving

In addition to considering the Advantages and Disadvantages of Bequests and Outright Gifts, it is very important to examine some of the legal and tax requirements exacted by the Internal Revenue Service and State taxing authorities: Organization Must Qualify to Receive Charitable Contributions – IRS Publication 526 provides assistance as to what kinds of organizations …
READ MORE

Caring for an Elderly or Incapacitated Individual

Tax Attorneys at Ainer & Fraker, LLP Discuss the Tax Issues Relating to Caring for an Elderly or Incapacitated Individual With individuals living longer, we frequently find ourselves in the position of caregiver for elderly or incapacitated individuals. Whether you’re caring for an incapacitated or elderly spouse, an elderly parent, or even a child, understanding …
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Tax Issues Relating to Renting Your Home or Vacation Home

Tax Attorneys at Ainer & Fraker, LLP Discuss the Tax Issues Relating to Renting Your Home or Vacation Home If you own a home in a vacation locale – whether it is your primary residence or a vacation home – and are considering renting it out to others, there are complicated tax rules referred to …
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Tax Tips for Newlyweds

Tax Attorneys at Ainer & Fraker, LLP Discuss Tax Tips for Newlyweds This time year is popular for weddings. So if you are a newlywed there are some important issues that need be taken care of – after the honeymoon. Now that you are married, your tax filing status has changed, and there are a …
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Claiming the Child and Dependent Care Tax Credit

Tax Attorneys at Ainer & Fraker, LLP Discuss the Child and Dependent Care Tax Credit The Child and Dependent Care Credit can help offset some of the costs you pay for the care of your child, a dependent, or disabled spouse. Here are some facts you may need to know about this tax credit. If …
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FLIP-CRUT Basics – Unmarketable Assets Defined

In a prior post, we discussed the FLIP-CRUT concept in which a Charitable Remainder Trust begins its life as a Net Income Charitable Remainder Trust, and upon a “Triggering Event”, converts to a Standard Charitable Remainder Trust at a fixed percentage distribution. We also discussed various Treasury Department definitions of Triggering Events, which are deemed …
READ MORE

FLIP-CRUT Basics – Triggering Event Defined

In a prior post, we discussed the FLIP-CRUT concept in which a Charitable Remainder Trust begins its life as a Net Income Charitable Remainder Trust, and upon a “Triggering Event”, converts to a Standard Charitable Remainder Trust at a fixed percentage distribution. Obviously, the entire FLIP-CRUT concept hinges on the Treasury Department’s definition of a …
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Choosing a Guardian #5 – Consult Legal Counsel Immediately!

Choosing a Guardian for Your Minor Children Step 5 – seek professional legal help immediately! Recent studies show that up to 66% of Americans die without a valid will or trust. However, roughly 100% of Americans mean to get around to it someday. In choosing a Guardian, as with all Estate Planning, procrastination is by …
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Choosing a Guardian #4 – Ensure All Fiduciaries will Work Together

Choosing a Guardian for Your Minor Children Step 4 – Ensure All Fiduciaries work together for the benefit of your child One of the most critical, but often overlooked factors in Choosing a Guardian, is to make sure the people in charge of your Child (Guardian) and their Trustees or other Fiduciaries are able to …
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Choosing a Guardian #2 – Communicate with Your Intended Guardian

Choosing a Guardian for Your Minor Children Step 2 – Communicating with your intended guardian In choosing a Guardian for your Children, it is critical to discuss your decisions with your intended Guardian. Again, this may seem obvious.  However, you may be astounded to find that some nominated Guardians have no idea that they had …
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Nominate a Guardian for Your Child in 5 Easy Steps

As Guardianship Attorneys we at Ainer & Fraker, LLP have helped families navigate the challenging process of selecting the right Guardian for their minor children. The most important rule is to nominate your Guardian in a legally valid format, such as your Last Will and Testament. It is critical that your Last Will and Testament …
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Top 10 Investment Tax Blunders to Avoid

Oakland Tax Attorneys  If you can avoid the top ten investment blunders, you will save money on your taxes and perhaps even increase the returns on your investments. We realize that a mid-year review of your tax situation may not be at the top of your “to-do” list, but think of it this way: devoting …
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Tax Deductions for Small Businesses

Oakland Tax Lawyers Business owners – especially those operating small businesses – may be helped by the tax law that allows them to deduct up to $5,000 of their start-up expenses in the first year of the business’ operation. Generally, start-up expenses include all expenses incurred to investigate the formation or acquisition of a business …
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Planning for Pension Distributions?

San Jose Tax Lawyers  An individual may begin withdrawing, without penalty, from his or her qualified pension plans at the age of 59-1/2. There are several exceptions that will allow earlier withdrawal without penalty. Upon reaching age 70-1/2, you are required to take distributions from your plans or face a substantial penalty for failing to …
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Planning on Selling Your Home?

San Jose Tax Lawyers Each individual taxpayer, regardless of age, is allowed to exclude up to $250,000 of gain from the sale of their main home if certain requirements are met. A married couple that meets the requirements can exclude up to $500,000. To qualify for the exclusion, a taxpayer must own and live in …
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Want to Keep More of What You Make?

Oakland Tax Attorneys The Johnson’s are college graduates with two healthy children, good jobs, a home worth about $160,000 and two relatively new cars. To the casual observer, they’re doing well. Yet anyone taking a close-up view would find a few flaws in their situation, especially when it comes to their finances . . . …
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Filing Your Individual Income Taxes

Saratoga Tax Attorneys  You may think you have no control over your taxes, but there are a number of strategies that can be employed to reduce or delay your tax bite. To take advantage of these possibilities requires knowledge of what strategies are available. You are encouraged to read this guide so that you will …
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Deductions for Overnight Drivers

San Jose Tax Attorneys Out-of-Town Travel: Expenses accrued when traveling away from “home” overnight for job related reasons are deductible. Your “home” is generally considered to be the entire city or general area where your principal place of employment is located. Out-of-town expenses include transportation, meals, lodging, tips and miscellaneous items like laundry, valet etc. …
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Deductions for Realtors

San Jose Tax Attorneys Auto Travel: Your auto expense is based on the number of qualified business miles you drive. Expenses for travel between business locations or daily transportation expenses between your residence and temporary work locations are deductible; include them as business miles. Expenses for your trips between home and work each day, or …
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Deductions for Business Professionals

Ainer & Fraker, LLP Professional Fees and Dues: Dues paid to professional societies related to your profession are deductible. However, the cost of initial admission fees paid for membership in certain organizations or social clubs are considered capital expenses. Continuing Education: Educational expenses are deductible under either of two conditions: (1) your employer requires the …
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