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The value of the miles for tax purposes generally is their estimated retail value. Estate Planning Imperatives Well-crafted, up-to-date estate planning documents are an imperative for everyone. They also can help ease the burdens on your family during a difficult time. Probate is the court-supervised process of paying any debts and taxes and distributing your property after you die. To be valid, a will must meet the legal requirements in your state. Your assets may be distributed — and your dependents provided for — in ways that differ from what you would have wanted. The living trust Because probate can be time-consuming, expensive and public, you may prefer to avoid it.

A living trust can help. During your life, you can act as the trustee, maintaining control over the property in the trust. Assets held in a living trust avoid probate — with very limited exceptions.

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Partial rollovers can also be made, and the same principles apply. Golden years ahead HCEs face some complex decisions when it comes to retirement planning. Let our firm help you make the right moves now for your golden years ahead. Few purchases during your lifetime will be as expensive as buying a home. Fixed-rate loans offer stability A fixed-rate mortgage, as its name suggests, is a loan whose interest rate remains constant for the life of the loan — typically 15 or 30 years. One of the primary benefits of a fixed-rate loan is that it provides a measure of certainty about one of the biggest expenses in your monthly budget.

That said, if interest rates were to fall again, your fixed-rate loan would leave you unable to take advantage of the shift unless you refinance, which might involve fees. ARMs provide flexibility Adjustable-rate mortgages ARMs typically offer a fixed interest rate for an initial period of years. This rate, which is usually lower than that of a comparable fixed-rate mortgage, resets periodically based on a benchmark interest rate. Paying less interest in the beginning frees your cash for other investments. The best for you The right loan type depends, naturally, on your financial position.

Let our firm assist you in evaluating the best mortgage for your needs. But the IRS casts a wide net when defining gambling income. If you participate in any of these activities, you must report such winnings as income on your federal return. You may also take an itemized deduction for gambling losses, but the deduction is limited to the amount of winnings. The information from these forms needs to be included on your tax return. If you gamble often and actively, you might qualify as a professional gambler, which comes with tax benefits: It allows you to deduct not only losses, but also wagering-related business expenses — such as transportation, meals and entertainment, tournament and casino admissions, and applicable website and magazine subscriptions.

The agency looks at a list of nonexclusive factors when making this determination, including: We can help you manage the tax impact. This is known as incurring a net operating loss NOL. In such cases, companies or their owners may be able to snatch some tax relief from this revenue defeat. A corporation or individual must carry back an NOL to the two years before the year it incurred the loss. But the carryback period may be increased to three years if a casualty or theft causes the NOL, or if you have a qualified small business and the loss is in a presidentially declared disaster area. The carryforward period is a maximum of 20 years.

Direction of travel You must first carry back losses to the earliest tax year for which you qualify, depending on which carryback period applies. This can produce an immediate refund of taxes paid in the carryback years. From there, you may carry forward any remaining losses year by year up to the year maximum. You may, however, elect to forgo the carryback period and instead immediately carry forward a loss if you believe doing so will provide a greater tax benefit. For example, say your marginal tax rate was relatively low over the last two years, but you expect big profits next year.

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Renting Out Your Vacation Home? Anticipate the Tax Impact When buying a vacation home, the primary objective is usually to provide a place for many years of happy memories. In addition, you can also deduct property taxes on any number of residences. In this situation, you can deduct the personal portion of mortgage interest, property taxes and casualty losses as itemized deductions. In addition, the rental portion of your expenses is deductible up to the amount of rental income. If your rental expenses are greater than your rental income, you may not deduct the loss against other income. You must report the rental income and may deduct all rental expenses, including depreciation, subject to the passive activity loss rules.

Brief examination This has been just a brief examination of some of the tax issues related to a vacation home. Please contact our firm for a comprehensive assessment of your situation. Do not agree to make any statements and contact a lawyer. Let further calls from any police agency go to voicemail and have your attorney contact the investigating officer to determine the best course of action. A pretrial conference is schedule for misdemeanors and a probable cause conference for felonies. These proceedings are commonly used to engage in negotiations on behalf of clients accused of crimes.

If a plea bargain is achieved, the case can be concluded without trial. A jury trial is guaranteed for any person charged with a criminal offense. In certain circumstances a felony can be reduced to a misdemeanor ending the case. For youthful offenders age 17 but below age 24 most non-traffic misdemeanors and felonies punishable up to 20 years in prison can be sealed and dismissed pursuant to HYTA. A deferred sentence can be negotiated for retail fraud shoplifting and most other misdemeanors disorderly conduct, malicious destruction of property. Upon successful completion of the deferral conditions, the court will grant a dismissal Drug Crimes: A person may only use this provision of law once.

Pursuant to MCL There are always conflicting accounts in domestic violence cases which we regularly schedule for trial more than any other crime.

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Driving Under the Influence: A person with 3 lifetime DUI offenses can be charged with a felony. Members Much like an exclusive club, we routinely screen members. If we notice somebody we don't think is a good fit for our group, we'll say 'No thank you' so you don't have to. Our events are a fun alternative to the bar scene and online dating. They also give you the opportunity to make new friends. Approach Unlike others we don't charge any upfront fees to join the club. Instead we design our events for different age groups and interests to attract different types of people. When you join a casual and comfortable atmosphere it's easy to socialize.

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