Resources
Description	Type
Death, Taxes and a Pending Deadline The $10,000,000 gift and estate tax exclusion is set to expire at the end of 2012.	Articles
Tax Notebook The Tax Notebook Online Tax Organizer is now availlable.	Articles
Brad Carlson Joins Gray, Gray & Gray We are pleased to announce that Bradford Carlson has joined the firm as Director of Tax Services. Carlson will serve the tax strategy and compliance needs of the firm’s clients, with a focus on mid-market and privately held companies.	Articles
Yet Another National Accounting Merger Last week, Grant Thornton, a large international accounting firm, finalized an agreement to acquire CCR LLP, a New England-based accounting firm that was formerly known as Carlin, Charron & Rosen. This is the latest in a series of national firms buying up	Articles
Payments from ex-husband are taxable alimony A number of significant income tax issues should be considered in connection with a divorce. For example, alimony is deductible by the person making the payment. However, alimony is taxable income to the recipient.	Tax Tips
Farm income averaging may save tax Higher grain prices and increasing milk prices should lead to higher income for farmers and many planning opportunities for accountants. One of the opportunities is the strategic use of farm income averaging.	Tax Tips
Key provision of new healthcare law declared unconstitutional First, a federal district judge in Virginia ruled that the minimum essential coverage provision of the Patient Protection and Affordable Care Act is unconstitutional (Virginia v. Kathleen Sebelius, Dec. 13, 2010).	Tax Tips
Couple denied business expense deduction When taking business deductions on a tax return, it is important that you know the sometimes-complicated rules. One couple learned this lesson the hard way.	Tax Tips
Court holds IRA funds not protected from bankruptcy claims Anyone in financial distress who has substantial assets in one or more IRAs and who anticipates a possible bankruptcy filing should be vigilant about not using IRA funds in ways that could constitute a prohibited transaction.	Tax Tips
IRS approves severance of QTIP trust In a recent private letter ruling, the IRS allowed a surviving spouse to refuse part of his inheritance without compromising the qualified terminable interest property (QTIP) status of the inheritance he received.	Tax Tips
2010 Healthcare Reform Legislation Two bills signed into law by President Obama at the end of March will change health care in the United States and have an impact on every medical practice, employer and citizen of our country.	Tax Tips
Employee vs. independent contractor? Ask the IRS Proper classification of workers as employees or nonemployee workers is a tax issue that continues to attract the attention of IRS examiners.	Tax Tips
State Government Links Helpful Links for State Government	Helpful Links
Non-Profit Links Helpful Links for Non-Profit	Helpful Links
General Links Helpful Links for General	Helpful Links
Small Business Links Helpful Links for Small Business	Helpful Links
Financial Links Helpful Links for Financial	Helpful Links
Professional Services Links Helpful Links for Professional Services	Helpful Links
Construction & Real Estate Links Helpful Links for Construction & Real Estate	Helpful Links
Employee Benefit Plans Links Helpful Links for Employee Benefit Plans	Helpful Links
Life Science Links Helpful Links for Life Science	Helpful Links
Energy & Petroleum Links Helpful Links for Energy & Petroleum	Helpful Links
Franchise Links Helpful Links for Franchise	Helpful Links
Tax law change brings planning opportunities As tax laws change, it is important to look ahead and be ready for potential planning opportunities.	Tax Tips
Roth IRAs offer benefits to taxpayers ROTH conversions have been in the news and on the minds of tax preparers and investment advisors for years, thanks impart to periodic legislation providing for deferral on the taxable income created from the conversion.	Tax Tips