Employee & Business Owner Planning

The rise of the cash balance pension plan

Become familiar with this hybrid type of pension plan and its advantages for the right businesses.

IRS raises per diem standard rates for business travel

Under Notice 2022-44, the high-low method rates will be slightly higher and the list of high-cost localities in the continental United States is revised, both effective Oct. 1.

How to advise clients buying vacation rental property

CPA financial planners can help vacation rental owners to maximize profit and peace of mind and minimize surprises.

Hiring family members in a small business

Employing children and other relatives in a family business can yield tax advantages, but there are potential drawbacks to consider.

Features

Where to find February’s flipbook issue

The Journal of Accountancy is now completely digital.

SPONSORED REPORT

Get Clients Ready for Tax Season

This comprehensive report looks at the changes to the child tax credit, earned income tax credit, and child and dependent care credit caused by the expiration of provisions in the American Rescue Plan Act; the ability e-file more returns in the Form 1040 series; automobile mileage deductions; the alternative minimum tax; gift tax exemptions; strategies for accelerating or postponing income and deductions; and retirement and estate planning.

From The Tax Adviser

Magazine