Pricewaterhousecoopers 2009 Guide To Tax And Financial Planning: Including Analysis Of The 2008 Tax Law Changes普华永道会计师事务所2009年税收和财务规划指南：包括2008年税法的变化分析
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作者： PricewaterhouseCoopers LLP, Richard Kohan, Mark T. Nash, Brittney Saks 著
出 版 社：
出版时间： 2008-11-1字数：版次： 1页数： 360印刷时间： 2008/11/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780470284988包装： 平装编辑推荐
作者简介：PricewaterhouseCoopers' Private Company Services practice is an integrated team of audit, tax, and advisory professionals who focus on the unique needs of private companies and their owners. Within the practice, our professionals concentrate on the needs of manufacturing, retail, wholesale and distribution, construction, and food and beverage companies, as well as on the needs of law firms and other professional service organizations. They are committed to delivering cost-effective, practical solutions and proactive services with the quality clients expect from PricewaterhouseCoopers. For more information about PricewaterhouseCoopers' Private Company Services practice, visit www.pwc.com/pcs.
内容简介
In order to understand how the 2008 tax laws will affect you and properly plan your financial future you need clear explanations, not complicated tax jargon. With this accessible guide, the tax professionals at PricewaterhouseCoopers take a straightforward approach to explaining how today s tax rules may affect your personal finances and how you may benefit from available opportunities. Throughout the book, they outline ways to handle your investments, plan for your retirement, pay for your children s education, realize tax savings, and much more.
目录
Acknowledgments
Introduction
About PricewaterhouseCoopers
How to Use This Book
Let’s Get Started
Tax Law Changes and Financial Planning
Chapter 1: The Year Ahead
Recent Legislation
The Alternative Minimum Tax
Individual Rates on Income, Capital Gains, and Dividends
Estate Tax
Be Prepared
Chapter 2: Getting Ready for 2010
Income Tax
Income Tax Rates
Phaseout of Phaseouts for Higher-Income Taxpayers
Reduction in Child Tax Credit
Reduced Tax Rate on Qualified Dividends
Reduced Tax Rate on Long-Term Capital Gains
Expensing of Business Property
Mortgage Insurance Premiums
Mortgage Foreclosure Forgiveness
Roth IRA Conversions Available to all Taxpayers
Estate Tax
Gift Tax
Generation-Skipping Tax
Chapter 3: Investments and Stock Options
Tax Issues Related to Investing
Capital Gains
Exceptions to the 15 Percent Rate
Collectibles, Qualified Small Business Stock, and Depreciated Real Estate
No More Advantage for Five-Year Gains
Netting Rules
Capital Losses
Wash Sale Rule
Protecting and Postponing Stock Gains
Qualified Small Business Stock
Careful Record Keeping: Identification of Securities
Dividends
Short Sales
Foreign Tax Credit
Margin Accounts
Interest Expense and Investment-Related Expenses
Investment Vehicles and Stock Options
Mutual Funds
Exchange-Traded Funds
Real Estate Investment Trusts
Preferred Stocks
Alternative Investments
At-Risk Rules
Passive Activity Losses
Tax-Exempt and Taxable Bonds
Taxable Tax-Exempt Bonds
Bond Premium or Discount
Nonqualified Stock Options
Incentive Stock Options
Stock Option Exercise Methods
Restricted Stock and Other Stock-Based Compensation
Putting It All Together: Structuring a Tax-Efficient, Diversified Portfolio
Idea Checklist
Chapter 4: Retirement Planning
Chapter 5: Life Insurance
Chapter 6: Tax Advantages of Home Ownership
Chapter 7: How to Maximize Savings for Education
Chapter 8: Account-Based Health-Care Arrangements
Chapter 9: Estate Planning Ideas
Chapter 10: Charitable Giving
Year-End Tax Savings Strategies
Chapter 11: Quick Planning Guide
Chapter 12: Accelerating Deductions
Chapter 13: Deferring Income
Chapter 14: Alternative Minimum Tax
Chapter 15: Year-End Planning for Business Owners
A Nuts-and-Bolts Review
Chapter 16: Fundamental Tax Concepts
About the Authors
Index