Category Archives: Forensic Accounting

IRS Disaster Tax Relief for taxpayers impacted by Hurricane Irma, Hurricane Harvey and Hurricane Maria!

Find Out Now How You May Benefit from Federal Disaster Tax Relief Now!

The IRS enacted on September 29, 2017  the Disaster Tax Relief and Airport and Airway Extension Act of 2017 [HR 3823] which was stated to “provide targeted tax relief for taxpayers impacted by Hurricanes Harvey, Irma and Maria. In addition to supporting these tax relief measures, the administration will submit further requests to the Congress for supplemental funding in the near future, and looks forward to working with Congress to enact these recovery measures into law.”

Highlights from the 2017 Federal Disaster Tax Relief Act HR 3823:

(1) This Disaster Tax Relief Act eliminates the current requirement that uninsured/ uncompensated  personal casualty losses exceed 10 percent of adjusted gross income to qualify for deduction;

(2) It eliminates the current requirement that taxpayers itemize deductions to access this tax relief;

(3) It provides an exception to the 10-percent early retirement plan withdrawal penalty for qualified hurricane relief distributions;

(4) It allows for the re-contribution of retirement plan withdrawals for home purchases cancelled due to eligible disasters;

(5) It provides flexibility for loans from retirement plans for qualified hurricane relief;

(6) It temporarily suspend limitations on charitable contribution deductions associated with qualified hurricane relief made before December 31, 2017;

(7) It provides a tax credit for 40 percent of wages (up to $6,000 per employee) paid by a disaster-affected employer to each employee from a core disaster area; and

(8) It allows taxpayers to use earned income from 2016 to determine the Earned Income Tax Credit and Child Tax Credit for the 2017 tax year.

Should you have questions or need help with Federal Disaster Relief Reporting for Casualty Losses or Business Disaster Relief Tax Credit Claims,  or need Business or Individual tax advice, out firm is available via phone at (305) 672-4272  – as well as via e-mail at DAVID@CPA-FL.COM.  Our Firm Website is WWW.CPA-FL.COM

 

Should you have questions or need help with Business or Individual Tax Advice:

Our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

 

Sources:

HR 3823

DISASTER RELIEF CCH

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IRS Recent FIRPTA Law Changes: FIRPTA withholding increased to 15%! Foreign sellers? Get Tips Here to avoid using the wrong applicable FIRPTA Rate !

The new FIRPTA rules increase the withholding tax & rate to be 15%  paid by foreign sellers of certain properties (effective Feb. 16, 2016) !!

New FIRPTA Tax Rate applicable may be now 15% (versus the old 10% rate) on properties selling for US $1 Million  or more.

However, the 10% rate may apply for properties selling for under $1 Million (Note: Only if it meets and subject to the IRS criteria to be still eligible for the 10% rate).  Otherwise the new 15% rate may apply to certain transactions – even to those under $1 million!

Should you have questions or need help with FIRPTA,  or need Business or Individual tax advice, out firm is available via phone at (305) 672-4272  – as well as via e-mail at DAVID@CPA-FL.COM.  Our Firm Website is WWW.CPA-FL.COM

See our Firm Video on FIRPTA: 

http://www.youtube.com/watch?v=7ZfMCLgauwo

According to the FIRPTA Rules –  if a person is a US Non-Resident Foreigner and disposes of an interest in U.S. real property, that transaction (and the parties to the transaction) are subject to FIRPTA tax withholding.

The mere ‘disposition’ or transfer of real property by a foreign person can trigger the withholding tax of the minimum 10% -15%  (the newer applicable 15% rate for transactions over $1 million & 15% may be applicable on certain transactions even under $1 million per IRS criteria –  per the 2015 PATH Tax Act!)

The tax act puts a duty for a tax withholding of a minimum 10% – 15% tax  (the newer applicable 15% rate for properties transferred/selling for over $1 million – & 15% on certain transactions under $1 million per IRS criteria – per the 2015 PATH Tax Act effective February 16th, 2016) on the net proceeds on the purchaser(s), sellers, real estate agents and escrow agents such as the title company or law firm performing the closing.

The good news is that there are some exceptions provided for the FIRPTA withholding tax applicable – however it is important to note that these are not all automatically applicable.  Often, an Early Withholding Exemption Application must be filed with the IRS in advance of a real estate closing – in order to obtain a written determination of the actual withholding tax or exemption applicable to the transaction.

Also important to note is that If the IRS deems you are a responsible party for the FIRTPA withholding tax and you neglect to do so, you may be held liable for the tax!

If there is a moral to this story – it would be that if you are a realtor, purchaser, or real estate attorney who represents a foreign non-resident person, foreign entity or even a U.S. entity which is owned by a foreign person it is critical that you insist that the purchaser or seller seek the advice and formally engage a Certified Public Accountant or Tax Attorney to advise how the FIRPTA laws may apply to their particular situation.  The office of David L Wrubel, CPA, PA can be of assistance in this capacity.

Should you have questions or need help with FIRPTA as well as need Business or Individual Tax Advice:

Our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

Source:

IRS FIRPTA

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Foreign Offshore Bank Account Reporting – IRS Offshore Voluntary Disclosure Programs – IRS OVDP Amnesty for FBAR Non-Filing Compliance

Streamline IRS Offshore Voluntary Disclosure Programs (OVDP) – Which Program is right for you?   

Amnesty may be available for non-compliance with Foreign Bank Account Reporting and Disclosure to the IRS – Get FBAR Help & IRS OVDP Help Here:

Big Brother is watching in the case of Foreign Bank Account Reporting. This program gives people the chance to come into the IRS before the IRS finds them. In many cases, the IRS is getting help from the overseas banks themselves who engineered the offshore tax evasion practices in the first place!

Take overseas banks like UBS and HSBC, who also depend on their US-granted bank charters to do business here in the USA, and the IRS has the perfect recipe to motivate these foreign banks to cooperate with them in this effort to catch tax evaders or risk being shut down from operating in the USA. Add in the increased capabilities and sophistication that modern computerization allows, and the net needed to be cast by the IRS to catch tax evaders becomes even smaller.

Under the old and new programs, some taxpayers qualify for penalties as low as 5%. For the new program, that category includes inherited accounts those accounts that have not been actively managed.
Taxpayers who are already being audited cannot participate in the program. Those who have made “quiet disclosures” by amending previously filed tax returns may be able to apply for the program.
Taxpayers are urged by the IRS Chairman to disclose foreign accounts – before recent new reporting requirements for overseas banks under FATCA and other changes to US tax treaties give the IRS more information for use in criminal cases.
Please contact our office for any assistance needed for the IRS Foreign Bank Account Reporting Offshore Voluntary Disclosure Program and for assistance in preparing the applicable prior year amended tax returns & FBAR returns in conjunction with participation in the IRS Offshore Voluntary Disclosure Program to apply for Non-Filing Amnesty & to report previously undeclared income on amended tax returns for prior years.

Should you have questions or need Business or Individual Tax Advice, our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

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NEW EARLIER BUSINESS TAX RETURN DEADLINES – ARE YOU ALREADY LATE?

HOW DO I GET STARTED AND WHERE DO I BEGIN?  AM I LATE ALREADY?

Don’t wait to the Last minute! There are several EARLIER  tax filing deadlines for the 2017 tax year!

The 2017 tax year Personal tax returns are due April 18th, 2017  this year.  However, if you have certain types of small businesses, such as LLC’s and S-Corporations  – the filing deadline for most calendar-year corporation tax returns is March 15th for both of these types of returns each year!  (The LLC’s were previously due April 15th each year and are now due a full month early by March 15th of each year!)   Regular C-Corporation Type entity returns are now due April 15th each year.

It is important to note, that for certain types of business entities, such as S-Corporations and Limited Liability Corporations (“LLC”s) – since these are generally taxed as “pass-through type entities,” and the net taxable income or loss passes through to and is used in the tax calculation of the owners’ personal tax return,…the tax returns for these types of entities must be completed before the personal tax return of the owners’ !!

So, if you started a company during last year, and you are used to waiting until April to get your tax return done – you may be pushing the envelope as far as the deadlines to get both the business and personal tax returns done in time for the April personal filing deadline.

Worse, you may even miss the company tax return filing deadline should it now be March 15th and risk penalties – or not leave enough time to finish both the LLC and the Personal Tax Return by the mid-April filing deadline!

The IRS has been strictly enforcing the issuing of Form 1099-MISC to Independent contractors and for Attorney fees paid.  The new late penalties for filing after the NEW & EARLIER filing deadline of January 31 each year – as applicable – can result in penalties of approximately $200 per each late filed 1099 form!

It is important to realize that when you have a business, there may be other applicable earlier and more frequent interim Federal, State & Local tax form and tax filing deadlines compared to when you were just only filing a personal tax return before as an employee of someone else!

If you do in fact run out of time, you can perhaps file an extension.  However, remember that an extension is generally only an extension of time to file, not to pay the taxes.  Most Federal and State business and personal tax extensions require you to calculate and/or estimate as accurately as possible the amount of taxes due to be paid by the deadline and to pay that along with the extension – even if the forms are filed later – or you can risk incurring substantial penalties and interest.

With the right pre-planning and professional tax guidance form a certified tax professional, you can strive to be ahead of the game going forward…instead of behind the eight-ball!

Should you have questions or need Business or Individual Tax Advice, or help with FIRPTA:

Our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

 

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/* */

Foreign Offshore Bank Account Reporting – IRS Offshore Voluntary Disclosure Programs – IRS OVDP Amnesty for FBAR Non-Filing Compliance

Streamline IRS Offshore Voluntary Disclosure Programs (OVDP) – Which Program is right for you?   

Amnesty may be available for non-compliance with Foreign Bank Account Reporting and Disclosure to the IRS – Get FBAR Help & IRS OVDP Help Here:

Big Brother is watching in the case of Foreign Bank Account Reporting. This program gives people the chance to come into the IRS before the IRS finds them. In many cases, the IRS is getting help from the overseas banks themselves who engineered the offshore tax evasion practices in the first place!

Take overseas banks like UBS and HSBC, who also depend on their US-granted bank charters to do business here in the USA, and the IRS has the perfect recipe to motivate these foreign banks to cooperate with them in this effort to catch tax evaders or risk being shut down from operating in the USA. Add in the increased capabilities and sophistication that modern computerization allows, and the net needed to be cast by the IRS to catch tax evaders becomes even smaller.

Under the old and new programs, some taxpayers qualify for penalties as low as 5%. For the new program, that category includes inherited accounts those accounts that have not been actively managed.
Taxpayers who are already being audited cannot participate in the program. Those who have made “quiet disclosures” by amending previously filed tax returns may be able to apply for the program.
Taxpayers are urged by the IRS Chairman to disclose foreign accounts – before recent new reporting requirements for overseas banks under FATCA and other changes to US tax treaties give the IRS more information for use in criminal cases.
Please contact our office for any assistance needed for the IRS Foreign Bank Account Reporting Offshore Voluntary Disclosure Program and for assistance in preparing the applicable prior year amended tax returns & FBAR returns in conjunction with participation in the IRS Offshore Voluntary Disclosure Program to apply for Non-Filing Amnesty & to report previously undeclared income on amended tax returns for prior years.

Should you have questions or need Business or Individual Tax Advice, our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

Bookmark and Share

NEW EARLIER BUSINESS TAX RETURN DEADLINES – ARE YOU ALREADY LATE?

HOW DO I GET STARTED AND WHERE DO I BEGIN?  AM I LATE ALREADY?

Don’t wait to the Last minute! There are several EARLIER  tax filing deadlines for the 2016 tax year!

The 2016 tax year Personal tax returns are due April 18th, 2017  this year.  However, if you have certain types of small businesses, such as LLC’s and S-Corporations  – the filing deadline for most calendar-year corporation tax returns is March 15th for both of these types of returns each year!  (The LLC’s were previously due April 15th each year and are now due a full month early by March 15th of each year!)   Regular C-Corporation Type entity returns are now due April 15th each year.

It is important to note, that for certain types of business entities, such as S-Corporations and Limited Liability Corporations (“LLC”s) – since these are generally taxed as “pass-through type entities,” and the net taxable income or loss passes through to and is used in the tax calculation of the owners’ personal tax return,…the tax returns for these types of entities must be completed before the personal tax return of the owners’ !!

So, if you started a company during last year, and you are used to waiting until April to get your tax return done – you may be pushing the envelope as far as the deadlines to get both the business and personal tax returns done in time for the April personal filing deadline.

Worse, you may even miss the company tax return filing deadline should it now be March 15th and risk penalties – or not leave enough time to finish both the LLC and the Personal Tax Return by the mid-April filing deadline!

The IRS has been strictly enforcing the issuing of Form 1099-MISC to Independent contractors and for Attorney fees paid.  The new late penalties for filing after the NEW & EARLIER filing deadline of January 31 each year – as applicable – can result in penalties of approximately $200 per each late filed 1099 form!

It is important to realize that when you have a business, there may be other applicable earlier and more frequent interim Federal, State & Local tax form and tax filing deadlines compared to when you were just only filing a personal tax return before as an employee of someone else!

If you do in fact run out of time, you can perhaps file an extension.  However, remember that an extension is generally only an extension of time to file, not to pay the taxes.  Most Federal and State business and personal tax extensions require you to calculate and/or estimate as accurately as possible the amount of taxes due to be paid by the deadline and to pay that along with the extension – even if the forms are filed later – or you can risk incurring substantial penalties and interest.

With the right pre-planning and professional tax guidance form a certified tax professional, you can strive to be ahead of the game going forward…instead of behind the eight-ball!

Should you have questions or need Business or Individual Tax Advice, or help with FIRPTA:

Our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

 

Bookmark and Share

/* */

IRS Recent FIRPTA Law Changes! FIRPTA withholding increases to 15%! Foreign sellers? Need Tips to avoid using the wrong applicable FIRPTA Rate ?

The new FIRPTA rules increase the withholding tax & rate to be 15%  paid by foreign sellers of certain properties effective Feb. 16, 2016!!

New FIRPTA Tax Rate applicable may be now 15% (versus the old 10% rate) on properties selling for US $1 Million  or more.

However, the 10% rate may apply for properties selling for under $1 Million (Note: Only if it meets and subject to the IRS criteria to be still eligible for the 10% rate).  Otherwise the new 15% rate may apply to certain transactions – even to those under $1 million!

Should you have questions or need help with FIRPTA,  or need Business or Individual tax advice, out firm is available via phone at (305) 672-4272  – as well as via e-mail at DAVID@CPA-FL.COM.  Our Firm Website is WWW.CPA-FL.COM

See our Firm Video on FIRPTA: 

http://www.youtube.com/watch?v=7ZfMCLgauwo

According to the FIRPTA Rules –  if a person is a US Non-Resident Foreigner and disposes of an interest in U.S. real property, that transaction (and the parties to the transaction) are subject to FIRPTA tax withholding.

The mere ‘disposition’ or transfer of real property by a foreign person can trigger the withholding tax of the minimum 10% -15%  (the newer applicable 15% rate for transactions over $1 million & 15% may be applicable on certain transactions even under $1 million per IRS criteria –  per the 2015 PATH Tax Act!)

The tax act puts a duty for a tax withholding of a minimum 10% – 15% tax  (the newer applicable 15% rate for properties transferred/selling for over $1 million – & 15% on certain transactions under $1 million per IRS criteria – per the 2015 PATH Tax Act effective February 16th, 2016) on the net proceeds on the purchaser(s), sellers, real estate agents and escrow agents such as the title company or law firm performing the closing.

The good news is that there are some exceptions provided for the FIRPTA withholding tax applicable – however it is important to note that these are not all automatically applicable.  Often, an Early Withholding Exemption Application must be filed with the IRS in advance of a real estate closing – in order to obtain a written determination of the actual withholding tax or exemption applicable to the transaction.

Also important to note is that If the IRS deems you are a responsible party for the FIRTPA withholding tax and you neglect to do so, you may be held liable for the tax!

If there is a moral to this story – it would be that if you are a realtor, purchaser, or real estate attorney who represents a foreign non-resident person, foreign entity or even a U.S. entity which is owned by a foreign person it is critical that you insist that the purchaser or seller seek the advice and formally engage a Certified Public Accountant or Tax Attorney to advise how the FIRPTA laws may apply to their particular situation.  The office of David L Wrubel, CPA, PA can be of assistance in this capacity.

Should you have questions or need help with FIRPTA as well as need Business or Individual Tax Advice:

Our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

 

Source: Foreign sellers? FIRPTA withholding increases to 15%

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IRS New FIRPTA Law Changes! FIRPTA withholding increases to 15%! Foreign sellers?

The new FIRPTA rules increase the withholding tax & rate to be 15%  paid by foreign sellers of certain properties effective Feb. 16, 2016!!

New FIRPTA Tax Rate applicable may be now 15% (versus the old 10% rate) on properties selling for US $1 Million  or more.

However, the 10% rate may apply for properties selling for under $1 Million (Note: Only if it meets and subject to the IRS criteria to be still eligible for the 10% rate).  Otherwise the new 15% rate may apply to certain transactions – even to those under $1 million!

Should you have questions or need help with FIRPTA,  or need Business or Individual tax advice, out firm is available via phone at (305) 672-4272  – as well as via e-mail at DAVID@CPA-FL.COM.  Our Firm Website is WWW.CPA-FL.COM

See our Firm Video on FIRPTA: 

http://www.youtube.com/watch?v=7ZfMCLgauwo

According to the FIRPTA Rules –  if a person is a US Non-Resident Foreigner and disposes of an interest in U.S. real property, that transaction (and the parties to the transaction) are subject to FIRPTA tax withholding.

The mere ‘disposition’ or transfer of real property by a foreign person can trigger the withholding tax of the minimum 10% -15%  (the newer applicable 15% rate for transactions over $1 million & 15% may be applicable on certain transactions even under $1 million per IRS criteria –  per the 2015 PATH Tax Act!)

The tax act puts a duty for a tax withholding of a minimum 10% – 15% tax  (the newer applicable 15% rate for properties transferred/selling for over $1 million – & 15% on certain transactions under $1 million per IRS criteria – per the 2015 PATH Tax Act effective February 16th, 2016) on the net proceeds on the purchaser(s), sellers, real estate agents and escrow agents such as the title company or law firm performing the closing.

The good news is that there are some exceptions provided for the FIRPTA withholding tax applicable – however it is important to note that these are not all automatically applicable.  Often, an Early Withholding Exemption Application must be filed with the IRS in advance of a real estate closing – in order to obtain a written determination of the actual withholding tax or exemption applicable to the transaction.

Also important to note is that If the IRS deems you are a responsible party for the FIRTPA withholding tax and you neglect to do so, you may be held liable for the tax!

If there is a moral to this story – it would be that if you are a realtor, purchaser, or real estate attorney who represents a foreign non-resident person, foreign entity or even a U.S. entity which is owned by a foreign person it is critical that you insist that the purchaser or seller seek the advice and formally engage a Certified Public Accountant or Tax Attorney to advise how the FIRPTA laws may apply to their particular situation.  The office of David L Wrubel, CPA, PA can be of assistance in this capacity.

Should you have questions or need Business or Individual Tax Advice, or help with FIRPTA:

Our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

Source: Foreign sellers? FIRPTA withholding increases to 15%

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US Bill Introduced To Simplify Mobile Workers’ Taxation

US Bill Introduced To Simplify Mobile Workers’ Taxation.

Should you have questions or need Business or Individual tax advice, our firm is available via phone at (305) 672-4272  – as well as via e-mail at DAVID@CPA-FL.COM.  Our Firm Website is WWW.CPA-FL.COM

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FISCAL CLIFF – THE NEW “F-WORD” IN TAX PLANNING

The One Constant Thing in Life is in Fact “CHANGE” Itself:

With the 2012 year-end coming up fast, and the automatic expiration of many of the existing tax laws and lower tax rates that have been in effect for over a decade approaching just as fast…”change” and the uncertainty of the vacuum of information about the new tax laws and rates do not make it any easier to try to know what one should do in the face of such changes.

For this reason, this year it is more important than ever to attempt to plan ahead  – because of the new recent and sometimes “over-used”  – yet having serious tax implications “Fiscal Cliff.”

While no one at this point knows for sure what new tax laws and reforms are in store for 2013, there has been “talk” and some expected changes you may want to address before year-end – to see if there are any steps you may want or need  to take or opportunities to explore – before year-end 2012.

One thing is certain, there are substantial changes in the tax code which may require changes to long-time benefits you have enjoyed causing higher taxes, stepped up tax enforcement, or changes to the taxation of and  tax treatment of certain items such as distributions from pass-through entities and additonal new surtaxes on passive (investment) income.

There are also some new tax forms and reporting and increased disclosure requirements applicable for foreign bank accounts for business entities for 2012 – which started for individuals in 2011 and carry penalties starting at $10K as well as possible criminal penalties.

For some of the Fiscal Cliff planning and the expected possible increase to the capital gains rates…while no one has a crystal ball and can predict what is going to happen – there are some possible “protective steps” which can be possibly used for this year – BEFORE YEAR-END – such as taking a look at your Investment Holdings OUTSIDE your retirement account – to see if there are investments that have gone up in value as well to look if any have gone down in value (ie. they are at a loss compared to how much you paid for them originally.)  It is important to note that these gains and losses are “on paper” only and are UNREALIZED – which means they do not affect you for tax purposes – since they have not been ACTUALLY SOLD yet.

Normally, around year-end, you would only be looking for securities to sell at a LOSS to offset any gains you may have recognized by selling securities outside your retirement plans that went up in value since you purchased them…which is generally always a good step to take.

However, for the upcoming year-end 2012 – you may want to consider and talk with both your investment advisors as well as your tax professional (it is important to seek help from a credentialed tax professional such as a Certified Public Accountant.)   This may involve looking at your portfolio with your investment advisor before year-end to identify appreciated investments that can be sold at a gain and bought back to get a new cost basis –  which now will be  “RECOGNIZED” and are sales which must be reported for tax purposes – but only if those sales can be equally offset with actual sales of securities at a loss.

There is a generally a limit on security sales called “Wash Sale Rules” that only apply to sales of securities at a loss when you cannot buy them back again within 30 days or it erases the loss.  However, this rule does not apply currently to sales of securities at a gain – that you later buy back before 30 days.  This is not something possibly to do without help and guidance of an investment and/or tax professional.   This may not be applicable to for everyone’s individual set of circumstances and be applicable in every case.  In other words…”Kids don’t try this at home!”  

The office of David L Wrubel, CPA, PA can be of assistance in this capacity of assisting you along with your investment advisor to explore opportunities you may want to consider implementing before any year-end.

Should you have questions or need Business or Individual Tax Advice, or help with FIRPTA:

Our firm may be contacted at: 

PHONE:  (305) 672-4272  [4CPA]

E-MAIL:  DAVID@CPA-FL.COM   

WEBSITE:  WWW.CPA-FL.COM

FOLLOW US ON TWITTER: @MiamiBeachCPA

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