Susan M. Tillery

Susan M. Tillery, CPA/PFS is President & CEO of Paraklete® Financial, Inc. Paraklete®provides integrated fee-for-service personal financial planning and virtual family office services, without asset management or product sales.The firm acts as An Advocate in Financial Services® for its clients with a disciplined focus on independence and objectivity. Susan is also a co-founder and President of Financial Planning Advocate, … Continue reading Susan M. Tillery

Jaclyn Lee

Managing Associate Editor jaclyn.lee@lewissaret.com Jaclyn Lee is a recent graduate of Georgetown University’s School of Foreign Service, where she majored in Science, Technology & International Affairs with a concentration in Energy and Environment and a certificate in International Development. She is the current Vice President of the Senegal-based nonprofit Natangué Sénégal and has worked in … Continue reading Jaclyn Lee

IRC 264 – Is there a deduction loophole? Advisory Alert for Attorneys and Accountants

By Guy Baker and Stanley Mountford The insurance industry is one of the most creative and adaptive group of marketers and agents ever assembled. But they must adhere to the tax laws and respect the intent of the law. A popular strategy has been circulated recently that flies in the face of legal precedence and … Continue reading IRC 264 – Is there a deduction loophole? Advisory Alert for Attorneys and Accountants

Guy E. Baker

Guy E. Baker Ph.D., MBA, CFP, is co-managing partner of BMI Consulting in Irvine California. Guy’s practice focuses on sophisticated estate, succession and compensation strategies for closely held businessowners and their key employees. A recognized expert in life insurance funding and financing, he has authored numerous articles and books on investments, sales psychology and business … Continue reading Guy E. Baker

Stanley Mountford

Stanley Mountford, is co-manager partner of BMI Consulting, LLC in Irvine California. Over the last forty years Stan has worked with hundreds of business owners on executive compensation, business succession and exit strategies with expertise in plan design, actuarial, accounting, relevant tax law and funding. He has authored numerous articles and is a nationally known … Continue reading Stanley Mountford

Is A C Corporation Preferred After Tax Reform?

By Annette Nellen, CPA, Esq. So, is a C corporation preferred after the TCJA? The best answer: “it depends.” Many tax rules and non-tax considerations are important for choice-of-entity decisions. As shown in the following examples, the QBI deduction is a significant benefit to non-corporate businesses to complement the 21% flat rate for C corporations. … Continue reading Is A C Corporation Preferred After Tax Reform?

Annette Nellen

Annette Nellen, CPA, Esq., is a professor at San Jose State University where she also directs the graduate tax program (MST). She teaches courses on tax research, tax accounting methods, property transactions, individual taxation, ethics and tax policy. She is a prolific author and frequent presenter on tax law developments, new economy tax matters, disruptive … Continue reading Annette Nellen