Resources for Businesses


Tax Planning Resources

  • Tax Relief Document

    This guide distributed by Berger Lewis provides individuals and business owners with essential information to leverage the 2010 Tax Relief Program. (PDF; 1.27MB)

  • Tax Law Change Update

    The Small Business Jobs Act of 2010 (SBJA) was passed by Congress, and it benefits more than just small businesses. Read more.

  • Substantiating Entertainment Expenses

    Entertainment and recreation have always played an important role in business. And while the IRS and courts scrutinize tax deductions for these activities, they also recognize that businesspeople conduct legitimate business over lunch or on the golf course. The scrutiny isn't surprising. After all, entertainment is an area that's ripe for abuse. This article explains how following the rules and paying close attention to substantiation requirements will allow companies to successfully mix business and pleasure without giving up the tax benefits.

  • Applicable Federal Rates

    Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates (or AFRs), are regularly published as revenue rulings.

Business Planning Resources

  • Founders Stock White Paper

    While the days of quick riches through an IPO within two years of founding a company have passed, all founders want to maximize the ultimate value of their company and retain as much founders’ stock as possible. This white paper was co-authored by Richard Bullen and Tom Bondi to provide a primer to entrepreneurs in company valuation, dilution and stock allocation. (PDF; 249KB)

  • Using Put Option Analysis on Real Estate Holding Entities to Estimate a
    Discount for Lack of Marketability

    Explains how, using POA, a quantitative basis upon which to construct the total DLOM for a privately held real estate holding entity can effectively be built. (PDF; 125KB)

  • Picking the Best Retirement Plan for your Business

    It’s a well-known fact that having a good retirement plan can help businesses retain their best and brightest employees. But the uncertainty involved with finding the best plan for a business may have owners sitting on the fence. This article provides key information that will help them decide which side of the fence they want to be on. Whether it’s going with a 401(k), a SIMPLE IRA or SIMPLE 401(k), a SEP-IRA, or a Roth 401(k), this article will be a good resource in the decision-making process.

  • The Domestic Production Activities Deduction

    A special tax deduction for “domestic production activities” is available to traditional manufacturers, as well as to eligible construction contractors, engineers, architects, software developers, film producers, energy producers, farmers and agricultural processors. After a five-year phase-in period, the manufacturers’ deduction (also commonly referred to as the Section 199 or domestic production activities deduction) reaches its maximum level in 2010. This article provides an overview of the deduction.