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	<title>Warren Averett Wilson Price Articles &#187; Tax Flash</title>
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	<description>CPAs and Consultants &#124; A Business of Warren Averett, LLC</description>
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		<title>Tax Flash: Round Up of Recent Developments</title>
		<link>http://wilsonprice.com/wordpress/2011/12/tax-flash-round-up-of-recent-developments/</link>
		<comments>http://wilsonprice.com/wordpress/2011/12/tax-flash-round-up-of-recent-developments/#comments</comments>
		<pubDate>Tue, 20 Dec 2011 15:44:12 +0000</pubDate>
		<dc:creator>Editor</dc:creator>
				<category><![CDATA[1099 Reporting Rules]]></category>
		<category><![CDATA[Business]]></category>
		<category><![CDATA[Employer]]></category>
		<category><![CDATA[Self-employed]]></category>
		<category><![CDATA[Tax Flash]]></category>
		<category><![CDATA[beneficiary designations]]></category>
		<category><![CDATA[Business Tax]]></category>
		<category><![CDATA[carryover basis]]></category>
		<category><![CDATA[individual tax]]></category>
		<category><![CDATA[Tax Planning]]></category>
		<category><![CDATA[year-end tax planning]]></category>

		<guid isPermaLink="false">http://wilsonprice.com/wordpress/?p=630</guid>
		<description><![CDATA[Expiring Business Tax Provisions: According to a Congressional Research Service report dated 12/1/11, the following will expire on 12/31/11: (1) the research and development and the work opportunity tax credits; (2) the enhanced charitable deductions for contributions of food, books, and computer technology; (3) the special S corporation built-in gains tax suspension period; and (4) [...]]]></description>
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		<title>It Is Time For Year-End Tax Planning</title>
		<link>http://wilsonprice.com/wordpress/2011/10/its-time-for-year-end-tax-planning/</link>
		<comments>http://wilsonprice.com/wordpress/2011/10/its-time-for-year-end-tax-planning/#comments</comments>
		<pubDate>Fri, 21 Oct 2011 23:08:16 +0000</pubDate>
		<dc:creator>Editor</dc:creator>
				<category><![CDATA[Tax Flash]]></category>
		<category><![CDATA[Tax Planning]]></category>
		<category><![CDATA[Year-End Tax Planning]]></category>
		<category><![CDATA[accountant]]></category>
		<category><![CDATA[Business Tax]]></category>
		<category><![CDATA[estimated tax]]></category>
		<category><![CDATA[Financial Planner]]></category>
		<category><![CDATA[individual tax]]></category>
		<category><![CDATA[tax break]]></category>
		<category><![CDATA[Tax credit]]></category>
		<category><![CDATA[year-end tax planning]]></category>

		<guid isPermaLink="false">http://wilsonprice.com/wordpress/?p=614</guid>
		<description><![CDATA[As we approach year-end, it&#8217;s again time to focus on last-minute moves you can make to save taxes-both on your 2011 return and in future years. Before we get to specific suggestions, here are two important considerations to keep in mind. First, remember that effective tax planning requires considering both this year and next year-at [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Relief for Storms and Other Casualties</title>
		<link>http://wilsonprice.com/wordpress/2011/07/tax-relief-for-storms-and-other-casualties/</link>
		<comments>http://wilsonprice.com/wordpress/2011/07/tax-relief-for-storms-and-other-casualties/#comments</comments>
		<pubDate>Thu, 07 Jul 2011 21:06:27 +0000</pubDate>
		<dc:creator>Editor</dc:creator>
				<category><![CDATA[Tax Flash]]></category>
		<category><![CDATA[Tax Planning]]></category>
		<category><![CDATA[Tax Relief for Storms]]></category>
		<category><![CDATA[Disaster Areas]]></category>
		<category><![CDATA[individual tax]]></category>
		<category><![CDATA[tax break]]></category>
		<category><![CDATA[Tax credit]]></category>
		<category><![CDATA[tax exemption]]></category>
		<category><![CDATA[Tax Relief]]></category>

		<guid isPermaLink="false">http://wilsonprice.com/wordpress/?p=548</guid>
		<description><![CDATA[The recent storms have made the tax treatment of losses, and recoveries related to such events an important topic.  Special tax treatment is provided for Federally Declared Disaster Areas, including an option to claim the loss deduction on the 2010 (prior year) tax return and exclusion from taxation of Qualified Disaster Relief Payments. The following [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRA Qualified Charitable Distributions (QCDs)</title>
		<link>http://wilsonprice.com/wordpress/2011/05/ira-qualified-charitable-distributions-qcds/</link>
		<comments>http://wilsonprice.com/wordpress/2011/05/ira-qualified-charitable-distributions-qcds/#comments</comments>
		<pubDate>Wed, 04 May 2011 20:51:27 +0000</pubDate>
		<dc:creator>Editor</dc:creator>
				<category><![CDATA[Charitable Distributions]]></category>
		<category><![CDATA[Estate Planning]]></category>
		<category><![CDATA[Retirement Planning]]></category>
		<category><![CDATA[Tax Flash]]></category>
		<category><![CDATA[Tax Planning]]></category>
		<category><![CDATA[accountant]]></category>
		<category><![CDATA[charitable]]></category>
		<category><![CDATA[Estate]]></category>
		<category><![CDATA[estate advisor]]></category>
		<category><![CDATA[tax break]]></category>
		<category><![CDATA[tax savings]]></category>

		<guid isPermaLink="false">http://wilsonprice.com/wordpress/?p=544</guid>
		<description><![CDATA[IRA owners and beneficiaries who have reached age 70 1/2 are permitted to make cash donations to IRS-approved public charities directly out of their IRAs. These so-called qualified charitable distributions, or QCDs, are federal-income-tax-free to you, but you get no itemized charitable write-off on Form 1040. That’s OK because the tax-free treatment of QCDs equates [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Good News from Washington-Expanded 1099 Reporting Rules Are Repealed</title>
		<link>http://wilsonprice.com/wordpress/2011/04/good-news-from-washington%e2%80%94expanded-1099-reporting-rules-are-repealed/</link>
		<comments>http://wilsonprice.com/wordpress/2011/04/good-news-from-washington%e2%80%94expanded-1099-reporting-rules-are-repealed/#comments</comments>
		<pubDate>Mon, 11 Apr 2011 20:46:25 +0000</pubDate>
		<dc:creator>Editor</dc:creator>
				<category><![CDATA[1099 Reporting Rules]]></category>
		<category><![CDATA[Tax Flash]]></category>
		<category><![CDATA[Tax Planning]]></category>
		<category><![CDATA[1099-MISC]]></category>
		<category><![CDATA[Business Tax]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://wilsonprice.com/wordpress/?p=542</guid>
		<description><![CDATA[On April 5, the Senate, by a vote of 87 &#8211; 12, approved the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (the 1099 Act) retroactively repealing the expanded Form 1099 information reporting rules added by recent legislation. The bill was signed by President Obama on April 14th. Repeal of [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Opportunities with the 100% Self-employed Health Insurance Deduction</title>
		<link>http://wilsonprice.com/wordpress/2011/03/new-opportunities-with-the-100-self-employed-health-insurance-deduction/</link>
		<comments>http://wilsonprice.com/wordpress/2011/03/new-opportunities-with-the-100-self-employed-health-insurance-deduction/#comments</comments>
		<pubDate>Fri, 04 Mar 2011 20:41:02 +0000</pubDate>
		<dc:creator>Editor</dc:creator>
				<category><![CDATA[Self-employed]]></category>
		<category><![CDATA[Tax Flash]]></category>
		<category><![CDATA[Tax Planning]]></category>
		<category><![CDATA[Business Tax]]></category>
		<category><![CDATA[estimated tax]]></category>
		<category><![CDATA[Health Insurance Deduction]]></category>
		<category><![CDATA[tax]]></category>
		<category><![CDATA[Tax credit]]></category>

		<guid isPermaLink="false">http://wilsonprice.com/wordpress/?p=540</guid>
		<description><![CDATA[Background The Self-employed Health Insurance Deduction has long been available for the health insurance of the self-employed individual, his or her spouse, and any dependent children. But, there are a number of important taxpayer-friendly developments for 2010, including a surprising change in interpretation by the IRS. IRC Sec. 162(l)(2) allows self-employed proprietors and partners, and [...]]]></description>
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		<slash:comments>0</slash:comments>
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