Suchergebnisse

Stock options are still very much alive—but how well are they? Here is a technique by which to weigh the comparative pros and cons of various plans.

This paper discusses selected changes in the tax laws, made in the Summer of J 996, which are expected to have significant impact on small businesses. The general areas discussed are 1) S Corporations, 2) SIM PLE pension plans, 3) independent contractors, 4) leased employees, 5) expensing qualified small business assets, 6) the work opportunity tax credit, 7) life insurance policy loans, and 8) medical savings accounts. In each case, we first discuss the basic importance of the issue to small business and then briefly discuss some of the technical issues involved in applying the new laws.