Date post: | 29-Dec-2015 |
Category: |
Documents |
Upload: | job-crawford |
View: | 221 times |
Download: | 0 times |
Individual Tax RatesOrdinary IncomeDividendsLong-Term Capital GainsEstate Tax Exemptions
EntitiesBonus DepreciationR & D CreditPayroll Tax Relief
Enhancement re: global competitivenessMove to territorial tax systemTransitional rules – repatriation of offshore
earningsChanges to subpart F – focus on earnings
from utilization of intangibles
Lump Sum Distributions in 2012Distribute excess cashDebt Funded Distribution
Operating Partnerships and S CorporationAccelerate IncomeDefer Deductions
Evaluate Alternative Entity StructuresDomestic Tax ConsiderationsForeign Tax Considerations