Employee Stock Ownership Plan – Succession Planning Option

An Employee Stock Ownership Plan (ESOP) is a company-funded retirement plan, very similar to a profit sharing plan that holds company stock in accounts for the participants.  An ESOP is a defined contribution plan and contributions are at the discretion of the employer.

Donor Managed Charitable Giving

The IRS recently indicated that it would approve of charitable giving programs where the donor still manages the donated assets, subject to certain conditions and restrictions. As you have made charitable contributions in the past, you may wish to investigate using a donor-managed account as part of your charitable giving activities.

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Captive Insurance Has Its Advantages and Disadvantages

A captive is an insurance company created and wholly owned by one or more non-insurance companies to ensure the risks of its owners.  Captives are essentially a form of self-insurance whereby the insurer is owned wholly by the insured.  They are typically established to meet the risk-management needs of the owners.

Section 199A – Extra Tax Savings for Your Business?

The new Section 199A deduction gives owners of pass-through business entities (e.g. sole proprietors, partners in partnerships, some real estate investors, and S Corporation shareholders) an extra deduction equal to 20% of their “qualified business income.”

Filing Requirement for Small Tax-Exempts

Most small tax-exempt organization with gross receipts of $50,000 or less, may be required to file Form 990-N, “Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.” Small organizations were not required to file annual information with the IRS before the Pension Protection Act of 2006 enacted the filing requirement… Continue reading Filing Requirement for Small Tax-Exempts

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Categorized as Non-Profit