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Archives for September 2020

Compare and contrast: How do the Republican and Democratic tax plans differ?

September 29, 2020 by Michael DiBernardo

Compare and contrast: How do the Republican and Democratic tax plans differ?

With the presidential election only weeks away, many people are beginning to pay closer attention to each candidate’s positions on such issues as the COVID-19 pandemic, health care, the environment and taxes. Among their many differences, President Donald Trump and former Vice President Joe Biden have widely divergent tax proposals. Their stances could have a […]

Filed Under: Emerging Tax Alerts

Don’t procrastinate if you plan to transfer ownership of your life insurance policy

September 25, 2020 by Michael DiBernardo

Don’t procrastinate if you plan to transfer ownership of your life insurance policy

Generally, the proceeds of your life insurance policy are included in your taxable estate. You can remove them by transferring ownership of the policy, but there’s a catch: If you wait too long, your intentions may be defeated. Essentially, if ownership of the policy is transferred within three years of your death, the proceeds revert […]

Filed Under: Estate

IRS announces per diem rates for business travel

September 23, 2020 by Michael DiBernardo

IRS announces per diem rates for business travel

In Notice 2020-71, the IRS recently announced per diem rates that can be used to substantiate the amount of business expenses incurred for travel away from home on or after October 1, 2020. Employers using these rates to set per diem allowances can treat the amount of certain categories of travel expenses as substantiated without […]

Filed Under: Buisness

A health care power of attorney is an essential element of any estate plan

September 17, 2020 by Michael DiBernardo

A health care power of attorney is an essential element of any estate plan

What happens if illness, injury or age-related dementia renders you unable to make decisions or communicate your wishes regarding your health care or financial affairs? Unless your estate plan addresses these situations, your family may be forced to seek a court-appointed guardian. Health care arrangements are particularly important because your wishes won’t necessarily coincide with […]

Filed Under: Estate

Weighing the risks vs. rewards of a mezzanine loan

September 17, 2020 by Michael DiBernardo

Weighing the risks vs. rewards of a mezzanine loan

To say that most small to midsize businesses have at least considered taking out a loan this year would probably be an understatement. The economic impact of the COVID-19 pandemic has lowered many companies’ revenue but may have also opened opportunities for others to expand or pivot into more profitable areas. If your company needs […]

Filed Under: Buisness

Buy-sell agreements: A smart business decision also makes estate planning sense

September 10, 2020 by Michael DiBernardo

Buy-sell agreements: A smart business decision also makes estate planning sense

Do you own a business with one or more individuals? Undoubtedly, your interest in the business represents a substantial part of your net worth and is likely your “pride and joy.” So it’s normal if your fondest wish is for the business to continue long after you’re gone or for you to keep it running […]

Filed Under: Estate

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