Category Archives: Emerging Businesses + Turnarounds
Considering a Health Savings Account or Other Tax-Advantaged Health Plan? Understand Your Options
He must have meant it at the time. Benjamin Franklin apparently felt that “nothing is more fatal to health than an over care of it.”
But in current-day America, it’s increasingly apparent that nothing is more fatal to health than the lack of access to health care. A recent analysis by the Kaiser Family Foundation found that “the consequences of reduced access to care over time can be serious, including preventable hospitalizations, poor overall health, disability, and premature death.”
According to the (continue reading…)
Know How Long to Keep Those Digital or Paper Documents? Record Retention Guidelines for People, Businesses and Not-for-Profits
When it comes to saving things, there are really two kinds of people: Those who tend to save everything, forever. And those who throw it all away or delete it at the earliest possible moment — and sometimes before.
The same is often true for businesses and not-for-profit organizations. They can save too little or too much, for too long or not long enough.
So, when it comes to digital and paper records, which documents should you keep and for how long?
Although (continue reading…)
Claiming a Small Business Health Care Tax Credit? Estimator Tool Can Help Determine If You’re Eligible and For How Much
Need help in providing your employees with health care?
You may be eligible for a federal small business health care credit through December 31, 2013.
For-profit and not-for-profit organizations must satisfy three requirements to be eligible: fewer than 25 full-time-equivalent employees, average wages of less than $50,000 and a qualifying arrangement for employee health insurance coverage.
If you’re a qualifying for-profit business, the maximum credit is 35 percent of your share of the premiums for your employees. If you’re a not-for-profit organization, you (continue reading…)
Hiring an Intern? How to Avoid Trouble Under Federal and State Rules
It’s tempting. You could really use some inexpensive—perhaps even free—help this summer.
Given the state of the job market, you can no-doubt find an unemployed college student, recent grad or career changer that would welcome an internship for the work experience.
Seems like a fair trade.
But what can you legitimately offer interns? Are you required to pay the prevailing minimum wage, or are unpaid internships really legal? And if they are, why are employers—including the Hearst Corporation, Elite Model Management, Fox Searchlight (continue reading…)
Employee or Independent Contractor? The IRS Wants to Know
James has worked with a young technology company almost from its inception. Initially the company was one of many clients.
Gradually, James spent more and more time working there and less on projects for other clients. Eventually, he was on-site pretty much every day and only rarely accepted small consulting jobs he could complete evenings and weekends.
Is James still a self-employed consultant? Or, from the perspective of the IRS, has he actually become an employee of the company?
The distinction between an employee (continue reading…)
Hiring a Qualified Veteran? IRS Extends Key Deadline for the Work Opportunity Tax Credit
For some time, for-profit business and not-for-profit organizations that hire qualified veterans and certain members of other targeted groups have been eligible for a federal Work Opportunity Tax Credit (WOTC).
However, the credit for veterans expired at the end of 2012 and for targeted non-veterans at the end of 2011.
The American Taxpayer Relief Act, signed into law in January of 2013, retroactively extended the WOTC through December 31, 2013 for veterans and targeted non-veterans.
Because of the retroactive nature of this extension, (continue reading…)
Have a Home Office? IRS Announces an Optional, Simplified Approach for Claiming a Tax Deduction
The greatest ideas are often the simplest. And at least by this measure, the federal tax code is not exactly filled with great ideas.
According to the Internal Revenue Service, well over three million taxpayers claim a home office deduction each year. The annual recordkeeping required to calculate and support those deductions is estimated at 1.6 million hours.
There must be a simpler way.
And now there is. Beginning with tax year 2013 filings, you have an alternative to using the traditional more-than-forty-line-form (continue reading…)
A For-Profit Corporation with a Social Mission? Washington State Enacts Social Purpose Corporation Law
Jude Martin is one of Seattle’s serial entrepreneurs. With two successful clean technology startups to his credit, he has something a little less business and a little more philanthropic in mind for his next venture. And he has the insanely great idea and the funding for another success.
What he hasn’t found is a corporate structure that supports his socially responsible vision, the implementation of which will impact the new venture’s bottom line: The company will donate a percentage of its (continue reading…)
Providing Schedule K-1 Electronically? IRS Issues New Requirements Effective Now
It’s always tempting to save time and money, not to mention the planet, by reducing the use of paper documents and going electronic.
But it isn’t always simple.
If you’re thinking of going electronic with your Schedules K-1 this year—perhaps as email attachments or downloads from a portal or website—you should know about new IRS requirements for obtaining your partners’ consents and for required disclosures and processes.
The new requirements were issued by the IRS in Revenue Procedure 2012-17, effective February 13, 2012. They (continue reading…)
Hiring a Veteran? Expanded Federal Tax Credit Available for Businesses and Not-for-Profit Organizations
We can do better for our veterans.
The unemployment rate for our nation’s veterans dropped over the last year, along with the overall unemployment rate.
Yet the rate for veterans from Iran and Afghanistan remains consistently higher. And for younger veterans, the unemployment rate is well over twice the national average, at more than 20 percent.
As one part of a broader strategy to assist our returned and returning veterans, Congress passed and President Obama signed the VOW to Hire Heroes Act, which (continue reading…)

