Publications

SBCA’s Extensive Collection of Small Business Articles


There is considerable discussion concerning the revision or replacement of the Affordable Care Act (ACA). One of the revisions is to allow an insurance company to get a policy approved in any state and then sell it in any other state without having to meet any of the requirements imposed by the other state. The proponents assert this will lead to more competition, which will lead to lower premiums for health care services. Although...

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In the wee hours of the morning today (October 30, 2015), the Senate passed the budget bill, along with its Social Security provisions, and sent it on for the President’s signature, which is universally assumed to be a formality. Although many of the advantages of file and suspend will no longer be available once the law takes full effect, and the ability to file a restricted application for spousal benefits will also be lost for...

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Most tax practitioners are aware of the general provisions of Sec. 409A as they are applied to nonqualified deferred compensation arrangements (NQDC plans). 1 With the downturn in the economy and increasing rates of bankruptcy and insolvency, both employers and employees have given second thought to the wisdom and future viability of existing NQDC plans. This article reminds readers of Sec. 409 A ’s general parameters and provides...

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by ALVIN D. LURIE Foreword by Paula Calimafde, SBCA Chair: Read this excellent article by Al Lurie, SBCA Special Counsel, former Assistant Commissioner of Internal Revenue and renown speaker and writer, on why the new IRS Tax Code Section 1411 (adding a tax on net investment income – NIIT) should be repealed. Mr. Lurie makes the case that this new code section is the most complex tax provision in our already complex tax code. He...

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