Resources for Individuals
Tax Planning Resources
2012-2013 Tax Planning Guide
This Tax Planning Guide provided by Berger Lewis provides year-round strategies to make the tax laws work for you.
Education Tax Credits
This article describes the tax credits that exist for students enrolled in institutions of higher education.
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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.
Tax Season: Odds and Ends
This article provides commentary and observations about current tax issues.
Income Tax Q&A
This article discusses common misperceptions and questions abut income tax.
Domestic Partners
This article describes increased difficulties in filing income tax returns for domestic partnerships.
Car-related Tax Breaks
This article provides an overview of vehicle-related tax breaks, including what vehicle-related expenses are deductible, and the actual-cost method and the mileage-rate method for calculating deductible expenses.
Loan Modification, Short Sale and Foreclosure
This article discusses the tax implications of loan modification, short sale and foreclosure of a principal residence.
Medicare Tax
This article describes the tax impact of the 2010 Health Reform Legislation.
Investment Management Resources
Dividend Income and Capital Gains
This article describes increased taxes on dividend income and capital gains.
Qualified Tuition Programs
This article describes qualified tuition programs that are accounts that are set up to be used to fund qualified higher education expenses of a designated beneficiary.
Retirement/Estate Planning Resources
New Tax Bill: Estate Tax Provision
This article describes the Estate Tax Provision in the new Tax Bill.
Social Security Benefits
This article discusses commonly asked questions about Social Security benefits.
Federal Income Taxes on Inherited Property
This article describes higher federal income taxes that apply to inherited property in 2010 and beyond.
Deferred Retirement Accounts
This article discusses a decedent’s Deferred Retirement Accounts and who really gets the dollars.
Distributions from a Deferred Retirement Account
This article discusses tax implications of distributions from a deferred retirement account.
Planning with Your Retirement Account Money
This article discusses distribution rules, lifetime distribution options and estate planning options.
Gifting to Grandchildren
This article describes tax implications of bequests (giving) to grandchildren.
Revocable Living Trust
This article discusses tax considerations for a revocable living trust.



