tag:blogger.com,1999:blog-15800130872687150232024-03-05T02:06:00.996-05:00Central Virginia and BeyondTaxes, business and public policy as they impact central Virginia and the surrounding areas.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.comBlogger94125tag:blogger.com,1999:blog-1580013087268715023.post-9995889806449073652018-06-13T12:45:00.000-04:002018-06-13T12:45:07.908-04:00Civility<section class="css-0 e1rg2mtf0"><h1 class="css-urzbm0 e1rg2mtf5">
civility</h1>
<span><span class="css-17dkd7s e1rg2mtf4"></span></span><div>
<span class="css-1khtv86 e1rg2mtf2">[si-<span class="bold">vil</span>-i-tee]</span></div>
<div>
<span class="css-1khtv86 e1rg2mtf2"> </span></div>
</section><a class="css-mtqscf e16svm7n1" data-linkid="oowy0r" href="http://www.thesaurus.com/browse/civility" target="_blank"></a><header class="css-1y60q53 e10vl5dg1"><span class="css-1pomevn e10vl5dg2"><span class="luna-pos">noun,</span></span><span class="css-1peo33s e10vl5dg8"> <span class="luna-grammatical-category bold">plural</span> <span class="luna-inflected-form bold">ci·vil·i·ties.</span></span></header><ol class="css-zw8qdz e10vl5dg3">
<li class="css-2oywg7 e10vl5dg5" value="1"><span class="css-9sn2pa e10vl5dg6">courtesy; politeness.</span></li>
<li class="css-2oywg7 e10vl5dg5" value="2"><span class="css-9sn2pa e10vl5dg6">a polite action or expression: <span class="luna-example italic">an exchange of civilities.</span></span></li>
<li class="css-2oywg7 e10vl5dg5" value="3"><span class="css-9sn2pa e10vl5dg6"> <span class="luna-labset"><span class="luna-label italic">Archaic</span></span>. </span><span class="css-9sn2pa e10vl5dg6"><a class="luna-xref" data-linkid="nn1ov4" href="http://www.dictionary.com/browse/civilization">civilization</a>; culture; good breeding.</span></li>
</ol>
<span class="css-9sn2pa e10vl5dg6"><a href="http://www.dictionary.com/browse/civility" target="_blank">http://www.dictionary.com/browse/civility </a></span><br />
<span class="css-9sn2pa e10vl5dg6"><br /></span>
<span class="css-9sn2pa e10vl5dg6"><br /></span>
<span class="css-9sn2pa e10vl5dg6">Much lip service is paid to the notion of civility, particularly in political discourse. Commentators on {almost} all points of the political spectrum decry the lack of civility, then call for the other side to go first. </span><br />
<span class="css-9sn2pa e10vl5dg6"><br /></span>
<span class="css-9sn2pa e10vl5dg6">Robert De Niro got a standing ovation at the Tony awards last Sunday night for his <a href="https://www.theguardian.com/film/2018/jun/11/robert-de-niro-wins-ovation-fuck-trump-speech-tony-awards" target="_blank">speech</a> (not suitable for work) which basically consisted of "[deleted] Trump." Since then, much discussion on <a href="https://twitter.com/" target="_blank">Twitter</a> has resolved around what De Niro said, not why he said it. De Niro has been both criticized and praised for what he said but none of those comments addressed whether Trump should be [deleted] or not and why or why not.</span><br />
<span class="css-9sn2pa e10vl5dg6"><br /></span>
<span class="css-9sn2pa e10vl5dg6">And that, my friends, is why extremes of uncivility are generally worthless. The people you are attacking with your uncivility will deflect serious criticism of their policies, positions, actions, etc. by ranting about the words you use. They will use those words to justify not responding to your serious arguments or to the arguments of people who agree with you.</span><br />
<br />
<span class="css-9sn2pa e10vl5dg6">There are two counter arguments which apply in this current situation. There is a cathartic effect of saying, "[deleted] Trump" or standing and cheering when someone else says it. And, second, there is no point being civil with people who have demonstrated they are not going to change no matter what you say or how you say it. </span><br />
<span class="css-9sn2pa e10vl5dg6"><br /></span>
<span class="css-9sn2pa e10vl5dg6">As for me, I'm willing to go first and start out civil but I can fall off that wagon very, very easily.</span><br />
<span class="css-9sn2pa e10vl5dg6"><br /></span>
<span class="css-9sn2pa e10vl5dg6"><br /></span>
<span class="css-9sn2pa e10vl5dg6">Comments are welcome but remember, be civil. </span>William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-64320863825844242892018-06-05T18:01:00.000-04:002018-06-05T18:29:40.986-04:00Friends of the Chesterfield Public LibraryAfter a two year break I am getting back into blogging. I'm starting with a promotion for the Really Big Booksale being put on this weekend at the Chesterfield County Fairgrounds. <br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOKTHUie7hYyS61ngXk05K-k53PhEVu-FgoxE8uYeGUgZlYmwE4At4qDxz6U3ihVhIZoaC1aH4yUvvxW_suECMNsWqJI2jNfS7dVOhfznlywzR4evgRkRUJkqv1XRjXVse-dOH3LAzgc0/s1600/32971364_622915524710623_4550054178327625728_o.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1017" data-original-width="1600" height="203" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOKTHUie7hYyS61ngXk05K-k53PhEVu-FgoxE8uYeGUgZlYmwE4At4qDxz6U3ihVhIZoaC1aH4yUvvxW_suECMNsWqJI2jNfS7dVOhfznlywzR4evgRkRUJkqv1XRjXVse-dOH3LAzgc0/s320/32971364_622915524710623_4550054178327625728_o.jpg" width="320" /></a></div>
The Friends of the Chesterfield County Library are proud to bring
you a Really Big Book Sale! Thousands of books, CDs, DVDs, magazines,
books on tape/CD and much more will be for sale at the Chesterfield
County Fairgrounds, 10300 Courthouse Road, Chesterfield, VA 23832.<br />
<br />
Hours are:<br />
Friday and Saturday, June 8 and 9: 10:00 AM to 7:00 PM<br />
Sunday, June 10: 12:00 PM to 6:00 PM<br />
<br />
This is a great idea to get some inexpensive books for summer reading. A wide selection of children, teen and young adult books will be available.<br />
<br />
Prices are ridiculously low. Stop buy and browse. You will surely find something you want to read.<br />
<br />
<br />
Friends of the Chesterfield County Public Library is a 501c(3)
non-profit dedicated to enhancing the programs, materials, and outreach
of the CCPL. The Friends are all volunteers. <br />
<br />
<br />
<a href="https://www.facebook.com/pg/chesterfieldfriends/" target="_blank">www.facebook.com/pg/chesterfieldfriends/</a><br />
<a href="http://www.chesterfieldfriends.org/" target="_blank">www.chesterfieldfriends.org/</a> <br />
<br />William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-29103853611015072782016-05-25T00:47:00.001-04:002016-05-25T14:56:58.647-04:00School Board Bully<!--[if gte mso 9]><xml>
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Last night’s (May 24<sup>th</sup>) meeting of the Chesterfield
County School Board did not get off to an auspicious start. <span style="mso-spacerun: yes;"> </span>First, although documents being used during
meetings (work sessions and regular meetings) are routinely made available
online at <a href="http://www.boarddocs.com/vsba/chesterfield/Board.nsf/Public">http://www.boarddocs.com/vsba/chesterfield/Board.nsf/Public</a>, the
process is not without flaws. Tuesday morning an addendum to Memo 51, “Recommended
Personnel Action,” was posted to this web site but ordinary citizens were
blocked from accessing that addendum.</div>
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<br /></div>
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In what would seem to be a praiseworthy action, Robert W.
Thompson, School Board member from the Matoaca Magisterial District, asked this
item be moved from the consent agenda to the discussion agenda. His stated
reason was so the public would be allowed to comment on the additions
introduced in the addendum. </div>
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<br /></div>
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Be aware that for a member of the public to speak to an
action item, citizens are generally required to sign up with the Clerk of the
School Board not later than 2:00 PM on the day of the meeting. Since this item
wasn’t on the action agenda until approximately 6:35 PM during the meeting,
this requirement could not be met. As the clerk was calling the names of three
people who had signed up to speak (they must sign up by telling the clerk that
they will want to speak on every action item or else it was unofficially known
to some people the agenda was going to change) I walked from my seat around the
back of the public meeting room to the clerk’s end of the dais. I got her
attention and indicated I would have signed by to speak before the deadline if
I had known this was going to be in the action agenda. She nodded her
understanding and I returned to my seat.</div>
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<br /></div>
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When the third person finished talking the clerk called my name and I went up to the
speaker’s lectern to make my points. I said Mr. Thompson’s claimed interest in
the public being informed and having an opportunity to make comments was
useless (I do not remember my exact words but “useless” was the meaning) because
the addendum was not available to the public for them to review or for them to
decide whether to comment. I also pointed out that technically I should not
have been allowed to comment because I hadn’t signed up before 2:00 PM,
something I could not have done because I didn’t know that action item was
going to exist. My intent was to highlight the problems caused by the School
Board’s unnecessary requirement that people sign up before 2PM if they wish to
speak that night.</div>
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<br /></div>
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Mr. Robert W. Thompson, School Board Member from Matoaca,
chose to interpret my comment about what I believe is a bad School Board policy
as taking a shot at the Clerk and making her look bad. He did this by charging
up to me after the meeting, putting his face about 6 inches from mine and
yelling at me at the top of his lungs. He would not allow me to respond, he
simply repeated, all at the top of his lungs, that I had taken a shot at the
Clerk, made her look bad, and would never be allowed to sign up late again (presumably
even when the Board changes the agenda to add a new action item). His
unprofessional behavior was witnessed by four other people. Two are school
system employees and cannot be expected to say anything about what they saw and
heard. Two others are regular critics of the School Board and while they can be
expected to confirm what I’ve said, anything they say will likely be dismissed
by the entire board.</div>
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<br /></div>
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Thompson wouldn’t listen to my response so I’ll state it
here. I had no intention whatsoever of causing trouble or discomfort for the
Clerk of the School Board. I have always found her to be a helpful,
professional individual who does her job well.</div>
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<br />
I encountered School Board Chair, Dianne Smith in
the parking lot after the meeting. If she wants to know how Thompson talked to
me, she has only to recall the voice I used in talking to her. She listened
patiently as I recounted Thompson’s unprofessional behavior (during which I
described him as an ‘effing SOB’ but without the abbreviations). I also
criticized the Board’s policy of requiring citizen speakers to sign up in
advance. I told her my opinion, that the deadline for a citizen making a
comment should be when she looked around the room and said, “seeing no one
else, the public comment period is closed.” I also apologized for using the
F-word and asked her to tell the clerk that I had no intention of making her
look bad. I'll repeat that last part. I had no intention whatsoever of causing
trouble, pain or embarrassment for the Clerk of the Chesterfield County School
Board. <br />
<br /></div>
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I find Robert Thompson to be a dissembling,
arrogant bully who uses, or attempts to use, intimidation to silence his
critics. In my opinion, he knew my intent was to criticize him and the other
Board members for their bad policy and he simply twisted the facts to make it
look like I was trying to injure the Clerk. </div>
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<br /></div>
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If you think I’m asking or going to ask for an apology from
Thompson, you are mistaken. I do not care what he might have to say to me
personally on any subject. I do care what he says and does in public or while pretending to perform his duties as a School Board member and I'll respond accordingly the next time he steps out of line with me OR with anyone else.</div>
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Edits:<br />
"fact" changed to "face" in the 5th paragraph<br />
"This morning" changed to "Tuesday morning" in the 1st paragraph.<br />
<br /></div>
<br />William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-21589871784016463732016-01-20T15:06:00.000-05:002016-01-20T15:06:22.834-05:00New Planning Commission; Same Old School Board<!--[if gte mso 9]><xml>
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As 2016 gets underway I am no longer serving on the
Chesterfield County Planning Commission. Michael Jackson has been appointed to
represent the Dale Magisterial District. He will be known to many readers as
the unsuccessful candidate for the Dale representative on the Chesterfield
School Board. He would have made a great School Board member and I am equally
certain that he will an able, effective member of the Planning Commission. As
is Supervisor Jim Holland, who appointed him, and as I tried to be, Michael is
a leader who listens to his constituents, gathers all the relevant facts, then
makes the decision he believes is in the best interest of Chesterfield County
and its citizens.</div>
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One of my great concerns has and continues to be the
leadership of the Chesterfield County schools. Despite several changes in the
makeup of the school board in the last two election cycles, there has been no
meaningful increase in transparency or accountability by that board or by the senior
administrators of the school system. Combined with the system’s woeful behavior
in meeting the educational requirements of special needs children, mismanagement
of capital projects and many other shortcomings, stonewalling of senior
officials, hired and appointed, has done a great disservice to the children and
citizens of Chesterfield County. </div>
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You can expect to see more frequent commentary by me not
only about Chesterfield County schools but other issues affecting the greater
metropolitan area.</div>
William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-79163874500845111292015-08-18T12:25:00.001-04:002015-08-18T12:25:54.793-04:00Retirement and Charitable Remainder Trusts<!--[if gte mso 9]><xml>
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<div class="MsoNormal">
I got a call from a potential client yesterday. Looking towards retirement he said
"tax optimization" is his goal and he seems to believe that setting
up a charitable remainder trust (CRT) is the way to achieve that. Unfortunately, he
caught me off guard with some terminology from some online stuff he had been
reading so I probably won't be gaining him as a client. </div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Also unfortunately, for him, based on his readings on the
Internet he strongly believes that the distributions a donor receives from a
charitable remainder trust are tax free. There are exceptions but having them
apply is rare. In general, distributions from a CRT are taxable to the
recipient. Technically, the nature of the income earned by the trust determines
the taxability of the distribution. First, all the ordinary income (taxable at
ordinary rates) is deemed to comprise the distribution, then any capital gains and
finally any tax exempt income.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Example 1: Suppose a CRT starts with $100,000 of assets and
earns a total of $9,000 during the year composed of $4,000 of ordinary income, $3,000 of long
term capital gains and $2,000 of tax exempt interest. Let's assume the distributions
are $5,000 per year. The ordinary income is deemed to be distributed first,
then the long term capital gains, then the exempt interest. So our donor/taxpayer
has $4,000 of ordinary income, $1,000 of long term capital gains and $0 of tax
exempt interest.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Example 2: The CRT starts with $100,000 of assets and
somehow manages to earn $5,000 of tax exempt interest. Now the $5,000
distribution is tax exempt to the recipient.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
A problem is, in today's economy, it's somewhere between
difficult and impossible to earn 5% or more on an investment in state and local
bonds (the securities that generate tax exempt interest income) without taking
extraordinary risks. On top of that, the trustee will be attempting to maximize
the remainder interest (for the benefit of the charity) which is not conducive to investments in low interest
bonds. Remember, the CRT isn't paying income taxes so the trustee has zero
incentive to make investments that generate tax exempt income.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
I regret not making a better impression on my caller for two
reasons. First, I'm almost certainly not getting him as a client. Second, he's
liable to make an irreversible decision based on his misinformation, something
that would be avoided if he had me as his CPA.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Takeaway for me: Be ready for anything, particularly jargon
created for use in sales pitches.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Takeaway for you: Don't believe everything you read on the
Internet, especially about finances and taxes.</div>
<div class="MsoNormal">
<br /></div>
<span style="font-family: "Calibri",sans-serif; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Caveat: The rules regarding charitable remainder
trusts are way more complex and arcane than covered in this post. Don't even
think about creating one for your favorite charitable organization until you've
consulted with a tax professional, ONE WHO DOESN"T CARE WHETHER YOU CREATE A CRT OR NOT.</span><br />
<br />
<span style="font-family: "Calibri",sans-serif; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">If you have questions about charitable remainder trusts or retirement planning or anything else related to income taxes, email me at bill@hollandbrowncpa.com. I promise I know more about this stuff than yesterday's caller probably believes. </span>William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-37864944061534046442015-07-20T12:33:00.003-04:002015-07-20T12:37:14.701-04:00Virginia's Sales Tax Holiday<!--[if gte mso 9]><xml>
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<span style="color: #0070c0; font-size: 12.0pt;">Below is an
email from the <a href="http://www.tax.virginia.gov/" target="_blank">Virginia Department of Taxation </a>describing the upcoming Virginia
sales tax holiday.</span></div>
<div class="MsoNormal">
<br /></div>
<h1 style="margin-bottom: 7.5pt; margin-left: 0in; margin-right: 0in; margin-top: 0in;">
<span style="color: #006dc8; font-family: "Arial","sans-serif"; font-size: 19.0pt; mso-fareast-font-family: "Times New Roman";">Save on qualifying items during Virginia’s
3-day sales tax holiday Aug. 7-9</span></h1>
<div class="gdp" style="margin-bottom: .0001pt; margin: 0in; text-align: start;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Virginia
shoppers get a break from local and state sales tax on qualifying
back-to-school, emergency preparedness and energy efficient items during the
state’s sales tax holiday, Friday, Aug. 7 through Sunday, Aug. 9, 2015.
<br />
<br />
<span style="background: rgba(0, 0, 0, 0);">New legislation enacted by the 2015
General Assembly combined Virginia’s three existing sales tax holidays into
one, three-day holiday in August. Previously, the August sales tax holiday only
applied to qualifying back-to-school items. For detailed information on the
combined holiday, refer to the department's <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNzIwLjQ3MzQxOTQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDcyMC40NzM0MTk0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2ODY4NDAyJmVtYWlsaWQ9d3BiX2NwYUBjb21jYXN0Lm5ldCZ1c2VyaWQ9d3BiX2NwYUBjb21jYXN0Lm5ldCZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&100&&&http://townhall.virginia.gov/L/GetFile.cfm?File=C%3A%5CTownHall%5Cdocroot%5CGuidanceDocs%5C161%5CGDoc_TAX_5799_v1.pdf&utm_content=&utm_medium=email&utm_name=&utm_source=govdelivery&utm_term=" style="-moz-hyphens: none; -ms-word-break: break-all; -webkit-hyphens: none; hyphens: none; word-break: break-word;"><span style="color: #1d5782;">Combined Sales
Tax Holiday Guidelines and Rules</span></a>.<br />
<br />
</span><b style="background: rgba(0, 0, 0, 0);">Overview of Exempt Items include:</b></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">Qualifying school supplies - $20 or less per item</span></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">Qualifying clothing and footwear - $100 or less per item </span></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">Portable generators - $1,000 or less per item</span></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">Gas-powered chainsaws - $350 or less per item</span></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">Chainsaw accessories - $60 or less per item</span></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">Other specified hurricane and emergency preparedness items -
$60 or less per item </span></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">Energy Star labeled dishwashers, clothes washers, air conditioners,
ceiling fans, light bulbs, dehumidifiers, and refrigerators - $2,500 or
less per item purchased for noncommercial home or personal use</span></span></div>
<div class="MsoNormal" style="margin-left: 15.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><span style="background: rgba(0, 0, 0, 0);">WaterSense labeled bathroom sink faucets, faucet accessories
such as aerators and shower heads, toilets, urinals, and landscape irrigation
controllers - $2,500 or less per item purchased for noncommercial home or
personal use<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></span></div>
<div class="gdp" style="margin-bottom: .0001pt; margin: 0in; text-align: start;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Notable
additions to the list of qualifying items from previous years include certain
computer supplies priced at $20 or less per item, such as computer storage
media and printer paper, and all light bulbs affixed with the Energy Star
label.<br />
<br />
<span style="background: rgba(0, 0, 0, 0);">For additional information on the
sales tax holiday, including detailed lists of qualifying items, visit the
department’s <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNzIwLjQ3MzQxOTQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDcyMC40NzM0MTk0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2ODY4NDAyJmVtYWlsaWQ9d3BiX2NwYUBjb21jYXN0Lm5ldCZ1c2VyaWQ9d3BiX2NwYUBjb21jYXN0Lm5ldCZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&101&&&http://www.tax.virginia.gov/content/sales-tax-holiday?utm_content=&utm_medium=email&utm_name=&utm_source=govdelivery&utm_term=" style="-moz-hyphens: none; -ms-word-break: break-all; -webkit-hyphens: none; hyphens: none; word-break: break-word;"><span style="color: #1d5782;">Sales Tax Holiday
web page</span></a>.</span></span></div>
<div class="MsoNormal" style="text-align: start;">
<br /></div>
<div class="MsoNormal">
<span style="color: #0070c0; font-size: 12.0pt;">Note that
although used to be a back-to-school tax holiday qualified items now include
many related to emergency preparedness and energy efficiency.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #0070c0; font-size: 12.0pt;">If you have
questions about this or any other tax issue, please contact me at <a href="mailto:bill@hollandbrowncpa.com">bill@hollandbrowncpa.com</a></span></div>
William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-33278885020940575312014-12-09T11:24:00.002-05:002014-12-09T12:09:31.148-05:00Don't Ignore Your CPA's Advice! Amit Chandel, a CPA in Orange County, California, made this post in the CPA Sole Practitioners and CPA Small Firms group on <a href="https://www.linkedin.com/" target="_blank">LinkedIn</a>. In it, he provides an excellent example that supports the imperative that is the subject of both his post and mine.<br />
<br />
****<br />
A California couple, Madhu and Tara Singhal, recently learned that
lesson the hard way. In late October, the Tax Court upheld the IRS's
imposition of an accuracy-related penalty under section 6662(a). The
decision was a summary opinion by Judge Carolyn Chiechi.<br />
<br />
Madhu Singhal an electrical engineer and also a member of the California
bar, a fact noted by Chiechi,. In 2009 the Singhals formed a limited
liability company (MMIT) as a vehicle to sell one of Singhal's
inventions. In 2010 MMIT sold the invention for a long-term capital gain
of $553,750.<br />
<br />
Madhu Singhal engaged a CPA, Paul Gray, to prepare the 2010 Form 1065,
"U.S. Return of Partnership Income," for MMIT. On September 15, 2011,
Gray sent the completed return for MMIT, including Schedules K-1, to the
Singhals. The Schedules K-1 showed their distributive shares, which
included the long-term capital gain of $553,750. Gray also sent a
separate letter to the Singhals advising that their distributive shares
were the amounts to be reported on their 2010 individual tax return and
that those shares may not correspond to their actual distributions. It
was this latter advice that was the focus of the Tax Court opinion.<br />
<br />
The Singhals filed their return on November 6, 2011. Singhal prepared
the Form 1040; Gray did not. Their tax return did not reflect the
long-term capital gain of $553,750 from MMIT. Instead, they reported a
much lower amount.<br />
<br />
The IRS issued a deficiency notice to the Singhals regarding their
return. The Service determined that the long-term capital gain from MMIT
was $553,750, the amount reported on MMIT's Form 1065. The deficiency
notice determined an underpayment of $60,687 under section 6651(a)(1)
and an accuracy-related penalty under section 6662(a) of 20 percent of
the underpayment, or $12,137.<br />
<br />
Before trial, the Singhals conceded the underpayment determination by
the IRS but contested the accuracy-related penalty. There are two
alternative prongs to the section 6662(a) penalty. Under section
6662(b)(1), the penalty is applicable if attributable to the taxpayer's
negligence. Under section 6662(b)(2), the penalty is applicable if it
amounts to a substantial understatement. As an objective metric, the
substantial underpayment prong obviously provides an easier path for the
IRS.<br />
<br />
A taxpayer can defend against the accuracy-related penalty under section
6662(a) if he can demonstrate reasonable cause and that he acted in
good faith under section 6662(c). The IRS carried its burden of proof of
a substantial underpayment under section 6662(b)(2) simply by
referencing the numbers reported on the Singhals' Form 1040. The
taxpayers therefore had the burden of proving reasonable cause.<br />
<br />
Their principal argument was that they believed the proper amount to be
reported was the amount of distributions received from MMIT. It was that
belief, the taxpayers argued, that demonstrated they acted in good
faith when underreporting the long-term capital gain.<br />
<br />
Chiechi quickly rejected the reasonable cause argument. She noted that
the reasonable cause defense is a facts and circumstances determination,
which includes an analysis of the taxpayers' "efforts to assess (their)
proper tax liability" and their "reliance on the advice of a
professional, such as an accountant."<br />
<br />
In making her determination, Chiechi focused on the CPA's letter, which
specifically advised the taxpayers that the proper amount reportable on
their Form 1040 may not correspond to the amount of the distributions
from MMIT. At some point during the trial, Chiechi took over the trial's
proceedings to ask Singhal a critical question. What, she asked, was
his understanding of the letter? Singhal's response must have made his
fellow attorneys wince. He said he never read the letter. That answer
was clearly the clincher for Chiechi. She said a reasonable person would
not have ignored his CPA's advice in preparing the Form 1040. "A
reasonable person would have read" the letter, she wrote.<br />
****<br />
<br />
Mr. Chandel's original post is <a href="https://www.linkedin.com/groups/Dont-Ignore-Your-CPAs-Advice-4064216.S.5947627668563312640" target="_blank">here</a> (LinkedIn membership required). The Tax Court ruling is <a href="http://www.ustaxcourt.gov/InOpHistoric/SinghalSummary.Chiechi.SUM.WPD.pdf" target="_blank">here </a>(PDF format).<br />
<br />
All the code section numbers aside, the taxpayers erroneously did not include almost $554,000 capital gain on their own tax return. Besides additional tax $61,000, the taxpayers owed an accuracy related penalty (of called the negligence penalty) of more than $12,000. One fact that often helps some taxpayers to avoid this penalty is to assert they were following the advice of a tax professional. Unfortunately for the taxpayers in this case, their CPA advised them to do the exact opposite of what they actually did. <br />
<br />
As the subject line urges, DON'T IGNORE YOUR CPA'S ADVICE!William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com1tag:blogger.com,1999:blog-1580013087268715023.post-74834264853130641162014-11-29T13:32:00.000-05:002014-11-29T13:32:56.187-05:00Geek the Library<br />
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The <a href="https://www.henricolibrary.org/" target="_blank">Henrico County Library</a> system has been participating in the <a href="http://geekthelibrary.org/" target="_blank">Geek the Library</a> national library awareness campaign. <br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh93vu3pvzWf2f5ib1_Vpy7tyCiDtBWPnHU6_1CBHpbYQ_-Bu9_FVeJ-JSDQVS3NVmkZNaSpQyqIkS0qGpkIaDTcFLUEm8SkjbeDF6BlW5ri2J7_LbSpyR_aiYrqKskOVQJlevDrBCVieA/s1600/IgeekTaxesedited.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh93vu3pvzWf2f5ib1_Vpy7tyCiDtBWPnHU6_1CBHpbYQ_-Bu9_FVeJ-JSDQVS3NVmkZNaSpQyqIkS0qGpkIaDTcFLUEm8SkjbeDF6BlW5ri2J7_LbSpyR_aiYrqKskOVQJlevDrBCVieA/s1600/IgeekTaxesedited.jpg" height="300" width="400" /></a></div>
<br />
Like <a href="http://www.donfarmercpa.com/" target="_blank">Don Farmer</a> said, "CPAs aren't boring people, they're just excited by boring stuff."<br />
<br />
<br />William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-86557327091659085562014-11-07T15:39:00.000-05:002014-11-09T01:57:37.343-05:00Myths Regarding the Flat TaxA flat tax on income would tax all individual income at the same rate. At a 15% rate, a person making $10,000 would pay $1,500 in taxes and a person making $100,000 would pay $15,000. Current proposals would eliminate income taxes on capital gains and dividends (so it isn't really the same tax rate on ALL income).<br />
<br />
<i>It is more fair than the current system</i> - only if you agree that tax burden should be shifted from the wealthiest 10% or so of taxpayers to everyone else. Of the taxpayers who paid tax in 2012, those with AGI under $50,000 (90,812,022 returns) had 1.8% of total net taxable gains while those with AGI of a $1,000,000 or more (392,850 returns) had 73.5% of those gains. The flat tax would have eliminated taxes on almost $455 billion of capital gains realized by the very wealthy (about $1,158 per tax return and on $11.4 billion of capital gains on the under $50,000 taxpayers (about 12 cents per return). The division of taxable dividends is not quite as extreme: About 7.8% were received by taxpayers with AGI between $1 and $50,000 while 52.0% were received by taxpayers with AGI of a $1,000,000 or more.<br />
<br />
Here are some other comparisons. 28.9% of the educator expense deductions were taken on tax returns with AGI of under $50,000 while almost none were taken by those with AGI of $1,000,000 or more. 58.2% of the total student loan interest deductions were taken by taxpayers with AGI under $50,000 while those over $1,000,000 deducted nothing (due to the AGI related phase out).<br />
<br />
<i>It is simpler than the current system</i> - because it eliminates tax breaks such as home mortgage interest and real estate tax deductions, charitable contribution deduction, education credits and deductions, dependent care and child credits, and more. I've seen no suggestion that businesses would lose all their deductions and credits therefore that part of the tax code, with all its complexities, would remain. <br />
<br />
The overwhelming majority of the complexity affecting individual tax returns provide tax savings; because of phase outs based on AGI, much of that savings is enjoyed by taxpayers with AGI under $100,000 or so.<br />
<br />
Anyone who thinks a flat tax would remain simple needs a reality check. Just look at what Congress has done with the current income tax law during the last 2 or 3 decades. A flat tax might not even begin very simple because of the lobbying efforts of those negatively affected by elimination of home mortgage interest and real estate tax deductions, charitable contribution deduction, education credits and deductions, dependent care and child credits, and more.<br />
<br />
<i>The IRS would be eliminated</i> - not true. It might be renamed but a tax collection agency would continue to exist. Those parts of the IRS needed to enforce business related parts of the Internal Revenue Code would remain unchanged.<br />
<br />
<i>It would reduce fraud</i> - Ha! Crooks are crooks. Crooks will still cheat on their taxes. Most of the dollar cost of income tax fraud today comes from failing to report taxable income. Phony deductions and credits pale in comparison.<br />
<br />
<i>A flat tax would stimulate the economy here like it did in Eastern Europe</i> - Some former members of the Soviet Union, primarily Baltic countries, did adopt a flat tax and did enjoy initial economic growth. Whether that growth was a result of a flat tax regime or because of suddenly having a free more capitalistic economy is open to debate. In any event, those countries’ economies are now no better, perhaps worse, than other countries.<br />
<br />
In short, the benefits claimed for a flat tax are unlikely to occur, certainly for no significant length of time. The costs include the significant economic dislocation (job migration and price fluctuations are two examples) that would accompany any significant change in a tax regime. All the costs of having a flat income tax easily outweigh the mostly non-existent benefits.<br />
<br />
Income tax information came from the IRS at <a href="http://www.irs.gov/uac/SOI-Tax-Stats-Individual-Income-Tax-Return-Form-1040-Statistics">http://www.irs.gov/uac/SOI-Tax-Stats-Individual-Income-Tax-Return-Form-1040-Statistics</a>.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-51877011343888938872014-08-25T11:23:00.000-04:002014-08-25T11:27:24.137-04:00Costs and Benefits - the IRS BudgetI know I'm frustrated with long wait times when calling the IRS on behalf of a client. I'm confident that my colleagues in the tax preparation industry are as well. John Koskinen, Commissioner of the Internal Revenue Service has a suggestion for us and anyone else who has waited on hold for 2 or 3 or more hours to get a question answered or an issue resolved.<i> <a href="http://www.accountingtoday.com/news/irs-watch/irs-commish-criticizes-congress-for-cuts-71725-1.html" target="_blank">Accounting Today</a></i> says that advice is "<span itemprop="articleBody">to call their member of Congress."</span><br />
<br />
<span itemprop="articleBody">As noted by the Commish, a 1% decline in tax compliance costs $30 billion in revenue. The IRS budget is $11 billion. Congress continually piles on the IRS work load (not just the ACA but every new complexity to the tax law) while cutting the IRS budget. Koskinen was also quoted in the <a href="http://www.washingtonpost.com/politics/federal_government/irs-budget-cuts-lead-to-lower-tax-collections-and-poorer-customer-service/2014/04/22/0d238720-ca4b-11e3-93eb-6c0037dde2ad_story.html" target="_blank">Washington Post</a> stating that every additional $1 budgeted for tax enforcement yields $4 of additional revenue.</span><br />
<span itemprop="articleBody"><br /></span>
<span itemprop="articleBody">Poorer service and decreased tax revenues causes the phrase "penny wise and pound foolish" to come to mind.</span><br />
<span itemprop="articleBody"><br /></span>
<span itemprop="articleBody">I agree with Commissioner Koskinen's advice. If you don't like incredibly long telephone wait times or if you don't like tax cheats getting away with their lawlessness, then call or write your Representative in Congress.</span>William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-41234805752565877902014-07-24T14:15:00.000-04:002014-07-24T14:29:22.193-04:00Tax Implications of Bitcoins<span style="font-size: 14px;">Back on March 25 the IRS
issued IR-2014-36 entitled “IRS Virtual Currency Guidance : Virtual
Currency Is Treated as Property for U.S. Federal Tax Purposes; General
Rules for Property Transactions Apply.” </span><br />
<span style="font-size: 14px;">The title pretty much says it
all. Virtual currency, of which Bitcoins are a well-known example, is
treated like regular currency although not legal tender in the U.S.</span><br />
<span style="font-size: 14px;">“General tax principles that
apply to property transactions apply to transactions using virtual
currency. Among other things, this means that:</span><br />
<ul>
<li>
<span style="font-size: 14px;">Wages paid to employees
using virtual currency are taxable to the employee, must be reported by
an employer on a Form W-2, and are subject to federal income tax
withholding and payroll taxes.</span></li>
<li>
<span style="font-size: 14px;">Payments using virtual
currency made to independent contractors and other service providers are
taxable and self-employment tax rules generally apply. Normally,
payers must issue Form 1099.</span></li>
<li>
<span style="font-size: 14px;">The character of gain or
loss from the sale or exchange of virtual currency depends on whether
the virtual currency is a capital asset in the hands of the taxpayer.</span></li>
<li>
<span style="font-size: 14px;">A payment made using virtual
currency is subject to information reporting to the same extent as any
other payment made in property.”</span></li>
</ul>
<span style="font-size: 14px;">Payments described in the
first two bullet items are reported at the fair market value of the
virtual currency on the date of the payment. Reporting requirements
mentioned in the last bullet item also use fair market value on the
transaction date to determine whether the need for a report is
triggered.</span><br />
<span style="font-size: 14px;">If you invest in a virtual currency, like Bitcoins, when you sell that investment you will have a capital gain or loss.</span><br />
<span style="font-size: 14px;">The full text of Notice 2014-36 is available as a PDF file<a href="http://www.irs.gov/pub/irs-drop/n-14-21.pdf"> here</a></span>.<br />
<span style="font-size: 14px;">If you have questions about this or any other tax issue, give me a call (804-745-7157) or send me an email (<a href="mailto:bill@hollandbrowncpa.com?subject=Blog%3A%20Virtual%20Currency">bill@hollandbrowncpa.com</a>).</span>William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-90992644803848004572014-07-02T17:29:00.000-04:002014-07-02T17:31:41.418-04:00Travel & Entertainment: Maximizing Tax Benefits<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Tax
law allows you to deduct two types of travel expenses related to your
business, local and what the IRS calls "away from home."</div>
<ol style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<li>First,
local travel expenses. You can deduct local transportation expenses
incurred for business purposes such as the cost of getting from one
location to another via public transportation, rental car, or your own
automobile. Meals and incidentals are not deductible as travel expenses,
but you can deduct meals as an entertainment expense as long as certain
conditions are met (see below).</li>
<li>Second, you can deduct
away from home travel expenses-including meals and incidentals, but if
your employer reimburses your travel expenses your deductions are
limited.</li>
</ol>
<h3 style="-webkit-text-stroke-width: 0px; color: black; font-family: verdana; font-size: 13px; font-style: normal; font-variant: normal; font-weight: bold; letter-spacing: normal; line-height: 20.799999237060547px; margin: 0px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Local Transportation Costs</h3>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
The
cost of local business transportation includes rail fare and bus fare,
as well as costs associated with use and maintenance of an automobile
used for business purposes. If your main place of business is your
personal residence, then business trips from your home office and back
are considered deductible transportation and not non-deductible
commuting.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
You
generally cannot deduct lodging and meals unless you stay away from
home overnight. Meals may be partially deductible as an entertainment
expense.</div>
<h3 style="-webkit-text-stroke-width: 0px; color: black; font-family: verdana; font-size: 13px; font-style: normal; font-variant: normal; font-weight: bold; letter-spacing: normal; line-height: 20.799999237060547px; margin: 0px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Away From-Home Travel Expenses</h3>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
You
can deduct one-half of the cost of meals (50 percent) and all of the
expenses of lodging incurred while traveling away from home. The IRS
also allows you to deduct 100 percent of your transportation
expenses--as long as business is the primary reason for your trip.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<b>Here's a list of some deductible away-from-home travel expenses:</b></div>
<ul style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<li>Meals (limited to 50 percent) and lodging while traveling or once you get to your away-from-home business destination.</li>
<li>The cost of having your clothes cleaned and pressed away from home.</li>
<li>Costs for telephone, fax or modem usage.</li>
<li>Costs for secretarial services away-from-home.</li>
<li>The costs of transportation between job sites or to and from hotels and terminals.</li>
<li>Airfare, bus fare, rail fare, and charges related to shipping baggage or taking it with you.</li>
<li>The cost of bringing or sending samples or displays, and of renting sample display rooms.</li>
<li>The costs of keeping and operating a car, including garaging costs.</li>
<li>The cost of keeping and operating an airplane, including hangar costs.</li>
<li>Transportation costs between "temporary" job sites and hotels and restaurants.</li>
<li>Incidentals, including computer rentals, stenographers' fees.</li>
<li>Tips related to the above.</li>
</ul>
<h3 style="-webkit-text-stroke-width: 0px; color: black; font-family: verdana; font-size: 13px; font-style: normal; font-variant: normal; font-weight: bold; letter-spacing: normal; line-height: 20.799999237060547px; margin: 0px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Entertainment Expenses</h3>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
There
are limits and restrictions on deducting meal and entertainment
expenses. Most are deductible at 50 percent, but there are a few
exceptions. Meals and entertainment must be "ordinary and necessary" and
not "lavish or extravagant" and directly related to or associated with
your business. They must also be substantiated (see below).</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Your
home is considered a place conducive to business. As such, entertaining
at home may be deductible providing there was business intent and
business was discussed. The amount of time that business was discussed
does not matter.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Reasonable
costs for food and refreshments for year-end parties for employees, as
well as sales seminars and presentations held at your home are 100
percent deductible.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
If
you rent a skybox or other private luxury box for more than one event,
say for the season, at the same sports arena, you generally cannot
deduct more than the price of a non-luxury box seat ticket. Count each
game or other performance as one event. Deduction for those seats is
then subject to the 50 percent entertainment expense limit.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
If
expenses for food and beverages are separately stated, you can deduct
these expenses in addition to the amounts allowable for the skybox,
subject to the requirements and limits that apply. The amounts
separately stated for food and beverages must be reasonable.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Deductions
are disallowed for depreciation and upkeep of "entertainment
facilities" such as yachts, hunting lodges, fishing camps, swimming
pools, and tennis courts. Costs of entertainment provided at such
facilities are deductible, subject to entertainment expense limitations.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Dues
paid to country clubs or to social or golf and athletic clubs however,
are not deductible. Dues that you pay to professional and civic
organizations are deductible as long as your membership has a business
purpose. Such organizations include business leagues, trade
associations, chambers of commerce, boards of trade, and real estate
boards.</div>
<blockquote class="tip" style="-webkit-text-stroke-width: 0px; background: url(http://www.cpasitesolutions.com/content/newsletter/images/icon-tip.png) 0% 0% no-repeat; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; min-height: 60px; orphans: auto; padding-left: 65px; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<b>Tip:</b><span class="Apple-converted-space"> </span>To
avoid problems qualifying for a deduction for dues paid to professional
or civic organizations, document the business reasons for the
membership, the contacts you make and any income generated from the
membership.</blockquote>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Entertainment
costs, taxes, tips, cover charges, room rentals, maids and waiters are
all subject to the 50 percent limit on entertainment deductions.</div>
<h3 style="-webkit-text-stroke-width: 0px; color: black; font-family: verdana; font-size: 13px; font-style: normal; font-variant: normal; font-weight: bold; letter-spacing: normal; line-height: 20.799999237060547px; margin: 0px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
How Do You Prove Expenses Are Directly Related?</h3>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Expenses are directly related if you can show:</div>
<ul style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<li>There was more than a general expectation of gaining some business benefit other than goodwill.</li>
<li>You conducted business during the entertainment.</li>
<li>Active conduct of business was your main purpose.</li>
</ul>
<h3 style="-webkit-text-stroke-width: 0px; color: black; font-family: verdana; font-size: 13px; font-style: normal; font-variant: normal; font-weight: bold; letter-spacing: normal; line-height: 20.799999237060547px; margin: 0px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Record-keeping and Substantiation Requirements</h3>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Tax
law requires you to keep records that will prove the business purpose
and amounts of your business travel, entertainment, and local
transportation costs. For example, each expense for lodging away from
home that is $75 or more must be supported by receipts. The receipt must
show the amount, date, place, and type of the expense.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
The
most frequent reason that the IRS disallows travel and entertainment
expenses is failure to show the place and business purpose of an item.
Therefore, pay special attention to these aspects of your
record-keeping.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
Keeping
a diary or log book--and recording your business-related activities at
or close to the time the expense is incurred--is one of the best ways to
document your business expenses.</div>
<div style="-webkit-text-stroke-width: 0px; color: black; font-family: Verdana; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 19.200000762939453px; orphans: auto; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
If
you need help documenting business travel and entertainment expenses,
don't hesitate to call us. We'll help you set up a system that works for
you--and satisfies IRS record-keeping requirements.</div>
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******</div>
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William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-76985032723804442012014-01-28T23:01:00.001-05:002014-01-30T18:40:02.452-05:00What does it take?Henrico County government dropped the ball again keeping their libraries open until 9:00 PM long after any sensible person was safely at home. Chesterfield County libraries closed at 7:00 PM which, frankly, was a couple of hours later than should have been.<br />
<br />
What I find frustrating is that no news outlet in the Richmond area has seen fit to do even a back page story on this issue. I guess it will take someone's spouse, parent or child getting killed before anyone pays attention and maybe not then unless it's an otherwise slow news day.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-5712745685223592402014-01-22T16:18:00.000-05:002014-01-22T16:18:29.042-05:00Snow DaysEvery time it snows decisions have to be made such as whether to close offices or cancel meetings. My preference is to err on the side of safety. That is why I postponed yesterday's Chesterfield County Planning Commission meeting from yesterday afternoon and night to tomorrow. On the other hand, Henrico County's preference seems to be not to worry all that much about safety of its employees. I thought that attitude might change when a new county manager took over but that has not proved to be the case.<br /><br />Here are two examples. Yesterday in Chesterfield County government offices, including libraries, closed at 5:00 PM. Salaried employees sent home in the middle of their shifts were paid through the end of their shifts. In Henrico County, libraries closed at 7:00 PM reflecting a decision that wasn't announced until 6:15 PM. It remains to be seen whether salaried employees will have to use vacation time if they want to be paid for those two hours off.<br /><br />This morning Chesterfield County government offices opened at 10:30 AM. Salaried employees who made it in by that time will be paid for a full day's work. In Henrico, employees were allowed to report at 10:00 AM but if they did and wanted to be paid for missed hours, they had to use personal leave time.<br /><br />Sure, serving the public is important but I'm not talking about emergency services provided by fire fighters, police officers and EMTs. I'm talking about mundane, easy to put off stuff like going to the library. Given last night's weather, there weren't even a handful of patrons taking advantage of the fact that Henrico's libraries were open two hours later than Chesterfield's. <br /><br />So, Henrico County, I know you're going to say you do care about your employees along with a bunch of irrelevant blah blah blah about serving the public <i>ad nauseam</i>. But, putting employees at risk to provide services that aren't going to be used accomplishes nothing except to cause people to conclude you really don't care much about your employees' welfare.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com2tag:blogger.com,1999:blog-1580013087268715023.post-77016740574422599212014-01-22T13:38:00.001-05:002014-01-30T18:40:40.958-05:00You Don't Know What You've Got Until It's GoneMost of my regrets relate to things I failed to say or do. I have another such regret to add to that list.<br />
<br />
Yesterday, I attended the funeral of my friend, the Reverend Doctor James F. McClellan, Jr. I wish I had made the time for him that would have allowed me to say "my close, personal friend." <br />
<br />
I had probably heard him or someone else say, before yesterday, what a great baseball fan he was. In September, my sons and I were in Kansas City, MO and one of the things we did was visit the Negro Leagues Baseball Museum in that city. I wish I had sat down with Jim to talk about that visit. I'll bet he would have had some tidbits of information that would have added to my understanding of what it was like for those players. I wouldn't be surprised to learn that he had knowledge or memorabilia or insights that would have made a great addition to that museum's collection. Based on what I heard yesterday, he would have enjoyed such a conversation as much as I would have. I wish ...<br />
<br />
Jim McClellan was a great contributor to our society. All of us should try to be like him. He will be missed.<br />
<br />William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-57132297834270777452014-01-16T19:19:00.000-05:002014-01-30T18:41:18.551-05:00In Home Day-CareThere was a time, not too long ago, when applications for a conditional use permit to operate a family day-care home breezed through the Chesterfield Planning Commission with little controversy and no opposition. If any neighbors showed up at a community meeting or the public hearing, it was to express support for the applicant.<br />
<br />
This article on CBS 6's web pages, <a href="http://Daycare dilemma; owner fights to keep doors open" target="_blank">Daycare dilemma; owner fights to keep doors open, </a>about an application for a family home day-care in Brandermill is an example of the controversy and opposition that some of these cases are now generating.<br />
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There is a lot that could be said about this issue but this post is about one specific sentence in the linked article. The sentence reads, "The county is looking to the BCA
for guidance." That is not precisely accurate because the implication is that the contents of restrictive covenants on residences in Brandermill will determine the recommendation of the Chesterfield Planning Commission. Some members of the Commission do hold the opinion that we should consider
restrictive covenants when making recommendations to the Board of Supervisors. I do not agree with that view. </div>
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In my opinion, it is not the
role of the Planning Commission to consider contractual relationships in making
its decisions. Restrictive covenants are contracts among home owners. If
disputes arise among the parties to a contract, those disputes are properly
resolved by the parties themselves<span style="mso-spacerun: yes;"> </span>or,
as a last resort, by the courts. Neither the Chesterfield Planning Commission nor the
Chesterfield Planning Department has the expertise or the resources to make judgments on
contracts. Due process, rules of evidence, and a host of other legal requirements are likely to be violated if a bunch of amateurs (even intelligent, highly motivated amateurs) start trying to act as judge and jury in legal disputes between adversarial parties. Our job is to determine whether such things as applications for rezoning and conditional use (among others related to land use) are in the best interest of Chesterfield County and its citizens. </div>
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Therefore, when this, or any other case, comes up for a vote
by the Planning Commission, I will not consider opinions or assertions on what
contracts require the applicant or other interested parties to do or not do. I'll make my decisions on the merits of each case related to land use in Chesterfield County and on the health, safety and welfare of the residents of the county.</div>
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William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-9921832143595633802013-01-08T09:19:00.000-05:002013-01-08T10:23:12.131-05:00 Predatory Lenders in Chesterfield County<span class="userContent">Here is a copy of an email distributed by the Virginia Interfaith Center for Public Policy.<br /> <br /> ***<br /> <b>Speak Up and Help Keep Predatory Lenders in check in Chesterfield County!</b><br /> <br /> Many of you have seen <a href="http://wtvr.com/2013/01/04/chesterfield-considers-new-zoning-for-payday-lenders-and-pawnshops/" target="_blank">the story</a>
about the hearing on Chesterfield’s proposed zoning ordinance up for
public hearing this week. On Wednesday our county leaders will be
considering whether to impose some of the mo<span class="text_exposed_show">st
strict local ordinance measures on predatory lenders or leave them take
advantage of the most vulnerable, bring down property values, and
encourage crime in the process. Please help put in place strict measures
on predatory lenders at this critical local level!<br /> <br /> All eyes
are on Chesterfield as other localities wish to put in place similar
restrictions, but want to know that the public is behind them. Show your
support for <a href="http://www.chesterfield.gov/Board.aspx?id=8651" target="_blank">these restrictions</a>
by coming out at 6:30pm on Wednesday January 9th to tell the Board of
Supervisors that these restrictions are not only necessary, but that you
expect them to put them in place because this is everything in their
power to restrict predatory businesses that push families into
bankruptcy and foreclosure, leaving neighborhoods less safe and without
substantial business investment.<br /> <br /> What: Public Hearing on the Proposed Regulation to Alternative Financial Institutions<br /> <br />
When: Wednesday January 9th at 6:30PM. This policy is the only item on
the public hearing agenda, so we need as many folks as possible to
speak! I will be there with fact sheets at 6PM and will be happy to
answer additional questions as you prepare to speak.<br /> <br /> Where: Public Meeting Room, <a href="https://maps.google.com/maps?q=10001+Iron+Bridge+Road,+Chesterfield,+VA+23832&hl=en&sll=38.003385,-79.420925&sspn=6.880116,12.260742&hnear=10001+Iron+Bridge+Rd,+Chesterfield,+Virginia+23832&t=m&z=17" target="_blank">10001 Iron Bridge Road, Chesterfield, VA 23832 </a><br />
If you can’t come out, please consider emailing or calling your board
of supervisor member before the public hearing. Click <a href="http://www.chesterfield.gov/content2.aspx" target="_blank">here</a> to see who your supervisor is; and then click <a href="http://www.chesterfield.gov/Board.aspx?id=2213" target="_blank">here</a>
to find their contact information. Ask your Supervisor to vote YES on
the proposal related to Alternative Financial Institutions.<br /> ***</span></span><br />
<span class="userContent"><span class="text_exposed_show">As are all my posts to my blog, I alone am responsible for the content of this one. It should clear to the most casual reader that I speak for myself in these posts, not for anyone else, not for any organization or entity whether I'm a member of that organization or not.</span></span><br />
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<span class="userContent"><span class="text_exposed_show"><br /></span></span>William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-39765880533594481662013-01-02T12:49:00.000-05:002013-01-08T10:24:15.634-05:00Individual Tax Provisions of the American Taxpayer Relief Act of 2012Here are some of the tax provisions of the ATR which affect individuals.<br />
<br />
<b>Permanent Provisions</b><br />
<br />
<i>Alternative Minimum Tax fix</i> - The higher exclusion amount that has been effect for several years was restored for tax year 2012 and made permanent. Starting in 2013, the exclusion amount will increase as the Consumer Price Index (CPI) increases.<br />
<br />
<i>Bush era tax brackets (limited)</i> - For married couples with income* of $450,000 or less, the maximum tax bracket continues to be 35%. For married couples making more in 2013, the top bracket is now 39.6%. After 2013, the threshold amount is indexed to changes in the CPI. (For heads of household, single taxpayers and married taxpayers filing separate tax returns, the threshold amounts are $425,000, $400,000 and $225,000 respectively.)<br />
<i><br />Phase out of personal exemptions and itemized deductions eliminated</i> - For married couples with income of $300,000 or less, reduction in personal exemptions and itemized deductions is permanently eliminated. Again, the threshold amount is indexed to changes in the CPI. (For heads of household, single taxpayers and married taxpayers filing separate tax returns, the threshold amounts are $275000, $250,000 and $150,000 respectively.)<br />
<br />
<i>Estate Tax modified </i>- The maximum estate tax rate is set at 40%. The exclusion amount for an estate is $5,000,000 in 2012 and indexed to the CPI beginning in 2013.<br />
<i><br />15% maximum tax rate on long term capital gains and qualified dividends (limited)</i> - The maximum tax rate for these income items goes to 20% for taxpayers to the extent they have income in the 39.6% bracket.<br />
<br />
<i>"Marriage Penalty" Relief</i> - The provisions providing relief for married couples with similar amounts of income, including standard deductions and tax brackets are made permanent. Note that about one third of married couples enjoyed a "marriage bonus" even without these provisions and another third had no significant penalty or bonus. <br />
<i><br /></i>
<i>Expanded Coverdell Education Savings Accounts </i>- Maximum annual contribution of $2,000 made permanent. Use of distributions to pay K-12 costs made permanent.<br />
<br />
<i>Employer-provided Educational Assistance</i> - This provision, which allows employers to reimburse up to $5,250 per year of an employee's qualified education costs with the employer getting a tax deduction and the employee having no increase in taxable income, is made permanent.<br />
<br />
<i>2001 Modifications of Child Tax Credit</i> - The $1,000 credit amount is made permanent. Expansion of refundability is made permanent.<br />
<br />
<b>Extenders</b><br />
<i><br /></i>
<i>2003 Modifications of Child Tax Credit </i>- Even greater expansion of refundability of this credit is extended five years through December 31, 2017. <br />
<i><br /></i>
<i>American Opportunity Tax Credit</i> - This education credit is extended five years to December 31, 2017.<br />
<i><br /></i>
<i>Deduction of qualified tuition expenses</i> - The above-the-line deduction for tuition is extended to December 31, 2013. This benefit phases out for higher income levels. It provides a deduction whether the taxpayer itemizes or not.<br />
<br />
<i>Deduction for certain expenses of elementary and secondary school teachers</i> - The provision allowing classroom teachers to deduct above-the-line up to $250 of out of pocket costs for classroom supplies is extended to December 31, 2013. ("Above-the-line" means teachers get the deduction whether they itemize or not.) <br />
<i><br /></i>
<i>Mortgage debt forgiveness </i>- The provision allowing up to $2,000,000 of mortgage debt forgiveness to be excluded from taxation is extended to December 31, 2013.<br />
<br />
<i>Mortgage insurance deduction</i> - The deductibility of mortgage insurance premiums as if they were mortgage interest is extended to December 31, 2013.<br />
<br />
<i>Option to deduct state/local sales taxes instead of income taxes</i> - Of benefit mainly to taxpayers living in state with no individual income tax, the provisions has been extended to December 31, 2013. <br />
<br />
<i>Tax-free distributions from individual retirement plans for charitable purposes </i>- This provision is of benefit to taxpayers who would otherwise not itemize their deductions and to taxpayers would otherwise be subject to phase-out of other tax benefits due to higher adjusted gross income. It has been extended to December 31, 2013.<br />
____________<br />
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There are other less commonly useful individual provisions and a many business tax provisions in the bill. <br />
<br />William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-27111697113858029172012-12-20T10:26:00.001-05:002012-12-20T11:11:19.435-05:00Gun Control<br />
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<span style="font-family: Calibri;">People with children in their homes are acquiring guns at
record rates, supposedly to protect their homes and children. What those people
refuse to acknowledge is the chances of their children dying before maturity
increase markedly when guns are in their homes. Certainly, the chances of the
children dying of gunshot wounds goes through the roof. <span style="mso-spacerun: yes;"> </span>In each of 2008 and 2009 236 children died in
the United States from gunshots. <span style="mso-spacerun: yes;"> </span>That’s a two year total of 472 small children.
In 2008, 28 of those deaths were classified as accidental and in 2009, 33. [http://www.childrensdefense.org/child-research-data-publications/data/protect-children-not-guns-report-2009.html]</span></div>
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<span style="font-family: Calibri;">Claims by parents that they have educated their children to
leave the family arsenal alone are so much horse manure. <span style="mso-spacerun: yes;"> </span>Almost every child who has shot him/herself or
a playmate had been strictly instructed that guns were not toys, guns were to
be left alone, adults should be called if a gun were discovered, etc. etc. Kids
don't follow the rules. Kids believe themselves to be invulnerable. Kids don't
understand the permanency of death. </span></div>
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<span style="font-family: Calibri;">Perhaps worse are suggestions to arm school teachers.<span style="mso-spacerun: yes;"> </span>Cops spend hours every month renewing their
training, practicing, running scenarios and they still occasionally shoot the wrong
person. Anyone who thinks armed, half-trained school teachers will increase
safety in the schools is a lunatic or a moron. <o:p></o:p></span></div>
William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com2tag:blogger.com,1999:blog-1580013087268715023.post-1963077324013892682012-07-25T13:46:00.000-04:002012-07-25T13:46:26.570-04:00Penn State and the NCAAThe National Collegiate Athletic Association (NCAA) has hammered Penn State and hammered hard. A $60,000,000 fine (money to be used in child abuse programs NOT affiliated with Penn State) and the vacating of the 112 Penn State victories that occurred after Joe Paterno learned of Sandusky's actions led the list. The sanctions generating the most controversy are a four year ban on participating in post-season bowl games or appearing on TV and a reduction in scholarships.<br />
<br />
In <a href="http://www2.timesdispatch.com/news/2012/jul/24/tdsport01-punishing-penn-state-was-ok-leveling-its-ar-2078412/" target="_blank">his column</a> in yesterday's Richmond Times-Dispatch, Paul Woody argues that those latter two punishments are too heavy. In a nutshell, Woody argues that the combination will consign Penn State's football program to second class status for much longer than the ban. As he noted, it is clear recruiting quality athletes will be, at best, a challenge. The best high school players will have pro football aspirations and those young men are not likely to give serious consideration to a program with zero post-season play or TV exposure. Even good players who aren't particularly hopeful of a professional football career will prefer programs with post-season hopes and TV coverage. Add to that the NCAA's concurrent ruling that current Penn State players can transfer to another school and play this fall (instead of waiting a year as is the norm) and the future looks very bleak for the Nittany Lions.<br />
<br />
I almost always agree with Paul Woody who makes a good case on this issue. This time, however, I disagree with him.<br />
<br />
The sanctions imposed by the NCAA have two purposes. One is to punish the wrong doers. Among the wrong doers are the Penn State board of trustees. They need a long lasting reminder of the costs incurred when they fail to meet their responsibilities. (The new president, vice-president, athletic director and football coach need that reminder, too, although the violations of human decency were not theirs.)<br />
<br />
The other is to set an example for other colleges and universities that currently impose no meaningful limits on or oversight of their football or basketball programs. Many of the colleges and universities that allow too much power to athletics will ignore the example. But perhaps the academic leaders of one or two or three will see themselves when they look at Graham Spanier (former Penn State president) and decide to make changes. Heck, maybe even an AD will look at Tim Curley (former athletic director) and decide changes need to be made. Miracles happen.<br />
<br />
To his credit, Paul Woody didn't offer a general whine lamenting the suffering of innocent people brought about by the NCAA decision. He offered a cogent argument that a specific likely outcome was not an appropriate punishment given the negative long term impact on the Penn State football program that will result and the limited impact on the specific five individual wrong doers. Others, however, have complained mostly (sometimes only) about the innocent students, the innocent players, the innocent faculty, even the innocent alumni who will suffer because their beloved Penn State football program will suffer. That alone isn't a valid reason for not doing justice.<br />
<br />
The only question is whether the NCAA decision meted out justice. Paul Woody thinks is did not. I think it did.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-91294518565230838582012-07-19T17:54:00.000-04:002012-07-24T12:03:18.635-04:00"Alternative" Financial Institutions<span style="font-family: Calibri;">"Alternative Financial Institution" is an
unfortunate choice of terms because in some contexts it means useful
organizations such as Community Development Financial Institutions. In the context of this post, however, the term
is better viewed as a synonym for vulture. In an <a href="http://hamptonroads.com/2012/07/title-loan-business-thriving-virginia" target="_blank">editorial </a>on July 17<sup><span style="font-size: x-small;">th</span></sup>,
the <i>Virginian-Pilot</i> said this: “If
predatory lenders had a trade publication – say, “Usury Today” – they’d
undoubtedly rank Virginia near the top in annual roundups of the best places in
the nation to do business.” </span><br />
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<span style="font-family: Calibri;">These institutions (vultures, predatory lenders, or whatever
other pejorative you wish to use) include pay day lenders and short-term car
title lenders both of which, in my opinion, exist to take advantage of people
who are down and out. In Virginia, a car title lender is restricted, if you can
call it a restriction, to charging not more than 22% per MONTH. That’s right,
these people (for want of a better family rated term) can charge 22% per month. The law, in its infinite mercy (recognize the
sarcasm?), does not allow compounding so 22% per month is <b style="mso-bidi-font-weight: normal;">264% per year</b>. Virginia law allows that
highest rate on the first $700 borrowed. Interest on the next $700 is “only”
18% per month. Above $1,400, a real bargain rate kicks in, 15% per month. Another crumb offered by the law -- up front
fees are limited actual costs of
recording a lien on the motor vehicle.</span></div>
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<span style="font-family: Calibri;">Tuesday afternoon (July 17) the Chesterfield County Planning
Commission, of which I am a member, heard a staff presentation of a proposed
ordinance to regulate where in the county alternative financial institutions
might be located along with other restrictions.
In a private conversation with me, one attorney noted the proposal would
allow these operations in only 3 locations in the county. My unspoken thought
was, “that many?” I let staff, including the assistant county attorney assigned
to advise the Planning Commission, know that I want an ordinance as restrictive as
possible, given limits placed on the county by state law and judicial precedence.
I clearly expressed my opinion of these
operations during the work session when I said, “They take people who are in a
hole (and) instead of handing them a ladder, they hand them a shovel.” The
<i>Richmond Times-Dispatch</i> has as <a href="http://www2.timesdispatch.com/news/2012/jul/19/tdmet03-chesterfield-plan-could-limit-alternative--ar-2067551/" target="_blank">article </a>today reporting on this part of the
Commission’s meeting.</span></div>
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<span style="font-family: Calibri;">For more information, see this earlier <a href="http://hamptonroads.com/2012/07/new-data-shows-car-title-loans-big-business-va" target="_blank">Pilot Online </a>article headlined, “New data
shows car title loans big business in Va.”</span></div>
<span style="font-family: Calibri;"></span><br />
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<span style="font-family: Calibri;">The above article reports that
repossession rates are about 6.5% of loans made resulted in repossession of the
motor vehicle (8,378 repos out of 128,500 loans). However, the article also reports
105,542 different individuals took out those 128,500 loans making the repo rate
per individual borrower be over 7.9%. Repossession rates on auto loans financed
by traditional means (banks, credit unions, new car dealers) don't seem to be readily available although using rough numbers and reasonable assumptions, that rate appears to be not more than the 3% to 4% range. </span></div>
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<span style="font-family: Calibri;">As always, comments are welcome. </span><br />
<br />
<i><span style="font-family: Calibri;">Edited on July 24 to provide a working link to the news article, </span><span style="font-family: Calibri;">“New data
shows car title loans big business in Va.”</span></i></div>William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-65901133417047094862012-06-29T12:35:00.000-04:002012-06-29T12:35:05.417-04:00AICPA - moreWhen I made my post, "<a href="http://centralvirginiaandbeyond.blogspot.com/2012/06/american-institute-of-certified-public.html%20" target="_blank">American Institute of Certified Public Accountants</a>," I was unaware of this article, "<a href="http://www.accountingtoday.com/ato_issues/26_3/CGMA-ploy-brings-Cognitors-back-as-CoGMAtors-is-AICPA-20-next-61859-1.html" target="_blank">CGMA ploy brings Cognitors back as CoGMAtors; is AICPA 2.0 next?</a>" which appeared March 1, 2012 on the <i>Accounting Today</i> web site.<br />
<br />
The authors of this article clearly and succinctly express my views and concerns on this issue. Unfortunately, my agreement extends to their assertion, "Do not expect the Elite to repent and resign, no matter how embarrassing the situation. They are entrenched and got there by wittingly or unwittingly sacrificing some or all of their self-respect. Surely they would deny it, but their actions reflect these three premises: The institute exists for their benefit, they deserve to be on top, and they can do no wrong."<br />
<br />
I also agree with this suggestion, "Do not resign your AICPA membership. Although you may be thoroughly
repelled, even disgusted, the institute needs as many principled members
as possible to vote this scheme down and provide real leadership." Unless a critical mass of caring, concerned AICPA members come together to restore the focus of that organization to serving its CPA membership and the profession of public accounting, nothing useful will be accomplished. Bailing out of the AICPA, as desirable as that may be, will do nothing to slow the "Elite's" devaluation of Certified Public Accountant as a meaningful professional certification. In fact, CPAs who are not members of the AICPA should seriously consider joining and adding their voice to those who oppose the course being taken by the current leadership.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-8535256210039193362012-06-28T01:35:00.000-04:002012-06-28T01:40:14.365-04:00Here's a radical suggestion.I suggest, after seeing a YouTube video of a woman being bullied, that people who want "to do something" get out their check books and donate money to the nearest shelter for abused women. <br />
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Just sayin'.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-18061704008727440192012-06-20T12:00:00.000-04:002012-06-20T12:24:06.509-04:00Faculty and Boards of Visitors<br />
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One of the great myths of public higher education in Virginia is held by the faculty. They think they make the final decision on anything. The faculty have input on a lot of decisions and sometimes that input is given significant weight by the actual decision makers, the Board of Visitors. One of the things the faculty don’t get to do is decide whether or not the university president is fired. Even though they don’t have final decision authority, faculty members are a valuable and motivated resource to use in making decisions about the mission of a university and how best to achieve that mission.</div>
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Another great myth of public higher education in Virginia is held by the Board of Visitors. They think they don't have to worry about faculty views and concerns unless it is convenient to do so. They think the decision style they use running their businesses should be used in their roles of being the final decision authority of their respective colleges and universities. Too many of them believe that once they’ve made a decision, such as coercing a president into resigning, that the rest of the organization should just quietly deal with it and move on. They aren’t used to having their decisions challenged, particularly in public, by those beneath them in the organizational chart.</div>
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At the University of Virginia, the Board of Visitors, particularly the rector and vice-rector (fancy academic words for chairman and vice-chairman), screwed up big time. Those two individuals decided the UVA president needed to go so she’s gone. Maybe they did it the way they did in a misguided effort to minimize public controversy; if so, they really do not understand the academic environment or the deep emotional investment faculty, along with staff and students, have in the well-being of their institution.</div>
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Maybe rector Helen Dragas and former vice-rector Mark Kington were bluffing when they told president Teresa Sullivan they had the votes to fire her or, maybe they weren’t. The way the entire board fell into line when they finally all got together, it seems they weren’t bluffing. Personally, I wish she had forced a meeting with the entire board before giving up to be absolutely sure the votes were there to force her out. Perhaps she didn’t do that because she realized this Board of Visitors was just never going to get it, was never going to understand the differences between running a first class university and running a business.</div>
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Complaints by Dragas that Sullivan wasn’t moving fast enough to make changes supports my belief that Dragas just does not understand that running a major university is not like running a business. Even though the faculty have no legal authority, only a fool would ignore them while making decisions affecting their professional lives and the university as a whole. Any competent change agent will tell you that the people affected by the change have to buy into it. The way you get that buy-in is to involve the affected people in the process from day one even if that involvement is only consultive. Sullivan did that in moving towards useful , successful change at UVA; that got her fired. Let me be clear. Sullivan was fired for using the correct process for bringing about effective, correct, desirable change at the University of Virginia. That process is slow but, any decision process other than absolute dictatorship is slower than a dictator prefers.</div>
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The timing of this action by Dragas and Kington does show some understanding of academe. They did it when the presence of faculty and students would be lowest. If that is how they selected the time, they learned that dedication and caring trump vacations and summer jobs.</div>
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Today’s issue of Charlottesville’s <i style="mso-bidi-font-style: normal;">The Daily Progress</i> reports that vice-rector Kington resigned right after the BOV appointed Carl Zeithaml (dean of the McIntire School of Commerce) as interim president. He didn’t actually admit he had screwed up but he at least recognizes that healing is needed at UVA.</div>
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A potential exodus of talented faculty may be starting. In the same article, <i style="mso-bidi-font-style: normal;">The Daily Progress</i> reports that William Wulf (AT&T Professor of Computer Science and University Professor) has resigned. Wulf is quoted as stating in his resignation letter, ”I do not wish to be associated with an institution being as badly run as the current UVA.” Note that few faculty members who can’t find another job will be able to do what Wulf did. </div>
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The ones who do leave will be the best and the brightest, the ones with the skill set that allows them options other than working for an organization they believe to be incompetently or unethically managed. I’m not saying everyone who stays at UVA couldn’t find another job. I am saying it takes a great deal of moral courage to do what Wulf did. Also, in a faculty as large as UVA’s there are, without doubt, those who will stay because they believe the Board of Visitors did the right thing even if in the wrong way. Others will remain because of a sense of duty to the university, either hoping they can help fix the problems or being resigned to going down with the ship.</div>
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There is one thing I am fairly certain of. Teresa Sullivan will not return as president of the University of Virginia without several more resignations by the Board of Visitors.</div>
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<br /></div>William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com0tag:blogger.com,1999:blog-1580013087268715023.post-69226357858191683982012-06-18T18:18:00.000-04:002012-06-18T18:18:56.119-04:00American Institute of Certified Public AccountantsI’m a member of the AICPA. I get really useful, relevant materials that greatly assist my practice of public accounting. I also get cheap insurance. So despite what I say below, I don’t believe the AICPA is all bad.<br />
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The AICPA's mission is to provide members with the resources, information and leadership that enable them to provide valuable services in the highest professional manner to benefit the public, employers and clients. In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant.” <br />
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The mission statement used to be to provide CPAs with resources, etc. but no more. Since you do not have to be a licensed CPA to be a member of the AICPA it is not surprising that “CPAs” was changed to “members” in the first sentence . The last sentence of the current mission statement reads like an afterthought. <br />
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The “AICPA Values and Vision Statement” doesn’t mention CPAs at all. The first sentence reads, “The AICPA is the premier national professional association in the United States.” While that may be true, it used to read, “The AICPA is the premier national professional association in the United States of Certified Public Accountants.” <br />
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Over the past few years, a member of the AICPA could acquire another AICPA issued professional designation by claiming to have the required experience and paying a few hundred dollars. Part of the marketing campaign was to get in early so you wouldn’t have to take the exam which would become mandatory for the new designation in the near future. Examples include Certified Information Technology Professional (CITP) and Certified in Financial Forensics (CFF). With the newest “certification for dollars” (Chartered Global Management Accountant), people don’t even have to be AICPA members to get a few more letters to tack on behind their names. <br />
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Voting membership is now available to non-CPAs who have done everything (gotten the education, passed the exam, obtained the experience) but have never bothered to actually get licensed as CPAs. This is purely an effort to gain members and to increase revenue for the AICPA. It has nothing to do with serving what, so far, is still the core constituency of the AICPA, Certified Public Accountants.<br />
I am not the only CPA member of the AICPA who believes the top management of the AICPA has forgotten its original mission, its primary reason for existing. The primary mission of the AICPA was and should be to help CPAs be better CPAs. Another important function was and should be to enhance and protect the CPA brand. I, for one, do not see "certification for dollars" sold by the major CPA professional organization as protecting the CPA brand or assisting CPAs in being better at what we do.<br />
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I'm not sure if I'm being cynical or just fatalistic when I ask when is the Institute going to put forth the idea of changing the organization's name to something like Global Institute of Accountants (GIA)? Since you no longer have to be a CPA to be a voting member, or even an accountant, it appears to me to be a real possibility.<br />
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If the AICPA were really concerned about the profession of being a CPA we would be seeing more focus on business ethics, as one example, than on growing our membership by adding non-CPAs to the rolls. As another example, if the AICPA were really concerned with enhancing the CPA brand then, the first, iron clad requirement for all these new certifications would be possession of an active CPA license. That latter used to be the case but the CGMA is the first exception.<br />
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So what do I recommend? First, the Virginia State Board of Accountancy should revise its rules so that only AICPA members who are licensed CPAs are allowed to use the phrase “Member of the AICPA” on their signage, business cards, advertising etc. A similar rule should be put in place for membership in other organizations using CPA or Certified Public Accountant in their names. Failure to prohibit such use could easily create the impression that those non-CPAs were licensed Certified Public Accountants.<br />
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Second, I suggest anyone seeking professional services use professional designations only as a first filter in making a choice of provider. If the AICPA will give you a credential simply because you say you have the necessary training and experience, then what are some other designations worth?<br />
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As I said in the first paragraph above, the AICPA is not all bad. In fact, it is a good organization of high value to CPAs. It should be noted that most of the useful work is done by volunteers and by AICPA staff who are well below the policy making level in the organization. I am concerned, however, that the Institute is heading down a path that will make it less useful to Certified Public Accountants. Its injudicious approach to membership requirements and manner of granting other certifications will make it less credible as an organization to government, business and the investing public.William "Bill" Brownhttp://www.blogger.com/profile/14818449516754449678noreply@blogger.com1