Memo Review Discussion Board (1 page) - Accounting
Instructions: You are the tax manager of Maximus & Smith CPA and have asked the two tax interns to prepare a research memo regarding the same client.  You provided each the same information about the client and are using this assignment as one of the indicators to help you decide which one to recommend for a full-time position. Review the following two research memos addressing the same question. Prepare the feedback you would offer each intern including what changes you would make if any to each memo in order to improve it. Be sure to include, which intern do you think did a better job on this assignment.Memo  to  file   To:  File   From:  Paul  Panther   Client:  Ben   Subject:  Divorce  decree       Facts   “Ben  and  Jennifer  were  divorced  two  years  ago  and  the  decree  stated  that  Ben  was  to  make   monthly  payments  to  Jen.  The  court  designated  $500  a  month  as  alimony  and  $600  per  month   as  child  support.  Ben  was  unemployed  for  a  quarter  of  the  year  and  paid  Jen  $  9,900  during  the   time  he  was  employed.  He  said  $5,400  was  for  child  support  and  $4,500  was  alimony.  In   addition,  Ben  transferred  home  theatre  equipment  to  Jen  with  a  FMW  of  $  3,300  and  a  basis  of   $6,000  in  exchange  for  her  promise  not  to  pursue  any  claim  against  him  for  unpaid  child   support  and  alimony.  During  his  three  months  of  unemployment  Ben  collected  $3,000  of   unemployment  benefits.  He  earned  $72,000  in  salary  for  the  nine-­‐month  period  of   employment.”     Issue  and  Conclusion   Can  Jennifer  accept  the  home  theatre  equipment  as  payment  for  the  unpaid  child  support  and   alimony?   Yes,  if  she  agrees  with  the  method  of  payment  then  it  is  possible.     Analysis  of  conclusion   A  former  spouse  can  agree  to  receive  property  as  a  form  of  alimony  payment  over  a  written   agreement  of  promise.  If  Jennifer  is  comfortable  with  the  offer  and  does  not  plan  to  pursue  any   claim,  she  can  use  the  written  agreement  as  proof  to  the  IRS  the  method  of  payment.                   Issue  and  conclusion   What  if  Jennifer  were  to  disagree  with  that  offer  and  decided  that  Ben  made  more  than  enough   money  over  the  year  to  give  her  the  remaining  unpaid  child  support  and  alimony.  Would  it  be   possible  to  pursue  any  claim  against  him?   Yes,  because  his  income  is  above  the  threshold  and  being  unemployed  for  3  months  does  not   give  him  the  right  to  not  pay.     Analysis  of  conclusion     Alimony  is  calculated  based  on  the  spouse  ability  to  pay  and  the  need  of  the  depending  spouse.   Since  Ben  made  $72,000  in  salary  for  that  year,  he  therefore  qualify  to  pay  the  unpaid  amount.     IssM em o to file T o : File F ro m : Paul P a n th e r C lie n t: Ben S u b je c t: D iv o rc e d e c r e e Facts Ben and Jennifer were divorced tw o years ago and the decree stated th a t Ben was to make m onthly payments to Jen. The court designated $500 a m onth as alim ony and $600 per month as child support. Ben was unemployed fo r a q u a rte r o f the year and paid Jen $ 9,900 during the tim e he was employed. He said $5,400 was fo r child support and $4,500 was alimony. In addition, Ben transferred home theatre equipm ent to Jen w ith a FMW o f $ 3,300 and a basis o f $6,000 in exchange fo r her promise not to pursue any claim against him fo r unpaid child support and alimony. During his three months o f unem ploym ent Ben collected $3,000 o f unem ploym ent benefits. He earned $72,000 in salary fo r the nine-m onth period o f em ploym ent. Issue and Conclusion Can Jennifer accept the home theatre equipm ent as paym ent fo r the unpaid child support and alimony? Yes, if she agrees w ith the m ethod o f paym ent then it is possible. Analysis of conclusion A fo rm e r spouse can agree to receive prope rty as a fo rm o f alim ony paym ent over a w ritte n agreement o f promise. If Jennifer is com fortable w ith the o ffe r and does not plan to pursue any claim, she can use the w ritte n agreement as p ro o f to the IRS the m ethod o f payment. Issue and conclusion W hat if Jennifer were to disagree w ith th a t o ffe r and decided th a t Ben made more than enough money over the year to give her the remaining unpaid child support and alimony. W ould it be possible to pursue any claim against him? Yes, because his income is above the threshold and being unemployed fo r 3 months does not give him the right to not pay. Analysis of conclusion Alim ony is calculated based on the spouse a b ility to pay and the need o f the depending spouse. Since Ben made $72,000 in salary fo r th a t year, he therefo re qualify to pay the unpaid am ount. Issue and conclusion Can Ben decided w hat portion o f the money is child support and w hat is alimony? No Analysis of conclusion If paym ent are required fo r both alim ony and child support by the court decree, then payments are firs t applied to child support and the remaining is alimony. The law says th a t when a m inor child is involve in a divorce, the need o f the child come firs t over all else. Therefore Ben did not have the a u th o rity to decide w hat portion o f the money goes to what.TO: File FROM: Stuart Student RE: Ben (tax year 2016) Facts Ben, a single taxpayer, divorced his wife, Jennifer. Through a court settlement between Ben and his former spouse, Ben paid Jennifer for alimony and child support. The separation decree included monthly payments made to Jennifer, where Ben pays $500 in alimony and $600 in child support. Moreover, Ben was unemployed for 3 months of the year and received a total of $3,000 in unemployment benefits. During the 9 months of Ben’s employment, he paid his former spouse $9,900 and stated that $4,500 was for alimony payments and $5,400 was for child support. As a result of his unemployment and lack of sufficient payment, Ben gave Jennifer his home theatre equipment to compromise for the missed payments during 3 months of his unemployment. The theatre equipment has a basis of $6,000 and a market value of $3,300. Furthermore, Ben made $72,000 in earned income during the 9 months of his employment. Issue and Conclusion 1 Can Ben deduct the alimony payments of $500 a month from his income? Can Ben deduct the $600 of child support payments from his income? Yes, Ben is allowed to deduct the $500 of monthly alimony payments that he makes to his former spouse. No, Ben cannot deduct the $600 of monthly child support payments. Analysis 1 Alimony payments are fully deductible towards the total income of the individual making the payments and are included in the income of the individual receiving the payments. According to Sec.215(a), alimony payments are deductible towards Ben’s income. Ben can deduce the $500 of monthly alimony payments made to his former spouse in the same year in which he makes the payments. Alimony is strictly defined in Sec.71 of the Internal Revenue Code. In order for the payments to be considered alimony, such payments have to be arranged under a formal divorce agreement. Ben’s cash payments to Jennifer were ordered by the court. Second, Ben and his former spouse cannot reside under the same house, meaning that they cannot file a joint tax return. Also, Ben is not liable for any payments after the spouse’s point of death. After analysis, Ben’s cash payments of $500 are considered alimony and completely deductible. Alimony is considered a For AGI deduction, therefore it is subtracted from gross income. The former spouse would have to give Ben her identification number (S.S number) in order for Ben to insert her S.S number in his tax return for the year the payments were made Sec.215(c)(1) and Sec.215(c)(2). This will allow the IRS to confirm the alimony payments by concluding that the former spouse did indeed receive alimony payments, which is included in her gross income. This means that Ben would have a lower Adjusted Gross Income (AGI), if everything else is held equal. The fact that his AGI is lower provides a tax benefit for Ben because most itemized deductions are off of AGI floor limits. The child support that Ben paTO: File FROM: Stuart Student RE: Ben (tax year 2016) Facts Ben, a single taxpayer, divorced his wife, Jennifer. Through a court settlement between Ben and his former spouse, Ben paid Jennifer for alimony and child support. The separation decree included monthly payments made to Jennifer, where Ben pays $500 in alimony and $600 in child support. Moreover, Ben was unemployed for 3 months of the year and received a total of $3,000 in unemployment benefits. During the 9 months of Ben’s employment, he paid his former spouse $9,900 and stated that $4,500 was for alimony payments and $5,400 was for child support. As a result of his unemployment and lack of sufficient payment, Ben gave Jennifer his home theatre equipment to compromise for the missed payments during 3 months of his unemployment. The theatre equipment has a basis of $6,000 and a market value of $3,300. Furthermore, Ben made $72,000 in earned income during the 9 months of his employment. Issue and C onclusion 1 Can Ben deduct the alimony payments of $500 a month from his income? Can Ben deduct the $600 of child support payments from his income? Yes, Ben is allowed to deduct the $500 of monthly alimony payments that he makes to his former spouse. No, Ben cannot deduct the $600 of monthly child support payments. Analysis 1 Alimony payments are fully deductible towards the total income of the individual making the payments and are included in the income of the individual receiving the payments. According to Sec.2 15(a), alimony payments are deductible towards Ben’s income. Ben can deduce the $500 of monthly alimony payments made to his former spouse in the same year in which he makes the payments. Alimony is strictly defined in Sec.71 of the Internal Revenue Code. In order for the payments to be considered alimony, such payments have to be arranged under a formal divorce agreement. Ben’s cash payments to Jennifer were ordered by the court. Second, Ben and his former spouse cannot reside under the same house, meaning that they cannot file a joint tax return. Also, Ben is not liable for any payments after the spouse’s point of death. After analysis, Ben’s cash payments of $500 are considered alimony and completely deductible. Alimony is considered a For AG I deduction, therefore it is subtracted from gross income. The former spouse would have to give Ben her identification number (S.S number) in order for Ben to insert her S.S number in his tax return for the year the payments were made Sec.215(c)(1) and Sec.2 15(c)(2). This will allow the IRS to confirm the alimony payments by concluding that the former spouse did indeed receive alimony payments, which is included in her gross income. This means that Ben would have a lower Adjusted Gross Income (AGI), if everything else is held equal. The fact that his AGI is lower provides a tax benefit for Ben because most itemized deductions are off of AGI floor limits. The child support that Ben pays his former sPerformance Statement: Discussion Board Posts Dimension/Task Fair Quality (5 pt.) Average Quality (8 pts.) Excellent (10 pts.) 1.Content- 50\% Your post meets ANY of these criteria: • No logical connection to the topic • Disjointed • No interpretation Your post meets ANY of these criteria: • lack of strong connection to topic. • Too general • Insufficient support offered Your post includes ALL of the following criteria: • Specific connection to topic • Cites references correctly 2.Mechanics-50\% Your post meets ANY of these criteria: • Utilizes poor spelling and grammar in posts; • posts appear hasty • Difficult to read Your post meets ANY of these criteria: • Writing is not occasionally unclear • Several grammatical errors • Few spelling errors. Your post includes ALL of the following criteria: • Written in clear and concise manner. • No misspellings or grammatical errors
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Your assignment may be more than 5 paragraphs but not less. INSTRUCTIONS:  To access the FNU Online Library for journals and articles you can go the FNU library link here:  https://www.fnu.edu/library/ In order to n that draws upon the theoretical reading to explain and contextualize the design choices. Be sure to directly quote or paraphrase the reading ce to the vaccine. Your campaign must educate and inform the audience on the benefits but also create for safe and open dialogue. A key metric of your campaign will be the direct increase in numbers.  Key outcomes: The approach that you take must be clear Mechanical Engineering Organic chemistry Geometry nment Topic You will need to pick one topic for your project (5 pts) Literature search You will need to perform a literature search for your topic Geophysics you been involved with a company doing a redesign of business processes Communication on Customer Relations. 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Develop a community-wide intervention to reduce elevated blood pressure and hypertension in the State of Alabama that in in body of the report Conclusions References (8 References Minimum) *** Words count = 2000 words. *** In-Text Citations and References using Harvard style. *** In Task section I’ve chose (Economic issues in overseas contracting)" Electromagnetism w or quality improvement; it was just all part of good nursing care.  The goal for quality improvement is to monitor patient outcomes using statistics for comparison to standards of care for different diseases e a 1 to 2 slide Microsoft PowerPoint presentation on the different models of case management.  Include speaker notes... .....Describe three different models of case management. visual representations of information. They can include numbers SSAY ame workbook for all 3 milestones. You do not need to download a new copy for Milestones 2 or 3. When you submit Milestone 3 pages): Provide a description of an existing intervention in Canada making the appropriate buying decisions in an ethical and professional manner. Topic: Purchasing and Technology You read about blockchain ledger technology. Now do some additional research out on the Internet and share your URL with the rest of the class be aware of which features their competitors are opting to include so the product development teams can design similar or enhanced features to attract more of the market. The more unique low (The Top Health Industry Trends to Watch in 2015) to assist you with this discussion.         https://youtu.be/fRym_jyuBc0 Next year the $2.8 trillion U.S. healthcare industry will   finally begin to look and feel more like the rest of the business wo evidence-based primary care curriculum. Throughout your nurse practitioner program Vignette Understanding Gender Fluidity Providing Inclusive Quality Care Affirming Clinical Encounters Conclusion References Nurse Practitioner Knowledge Mechanics and word limit is unit as a guide only. The assessment may be re-attempted on two further occasions (maximum three attempts in total). All assessments must be resubmitted 3 days within receiving your unsatisfactory grade. You must clearly indicate “Re-su Trigonometry Article writing Other 5. June 29 After the components sending to the manufacturing house 1. In 1972 the Furman v. Georgia case resulted in a decision that would put action into motion. Furman was originally sentenced to death because of a murder he committed in Georgia but the court debated whether or not this was a violation of his 8th amend One of the first conflicts that would need to be investigated would be whether the human service professional followed the responsibility to client ethical standard.  While developing a relationship with client it is important to clarify that if danger or Ethical behavior is a critical topic in the workplace because the impact of it can make or break a business No matter which type of health care organization With a direct sale During the pandemic Computers are being used to monitor the spread of outbreaks in different areas of the world and with this record 3. Furman v. Georgia is a U.S Supreme Court case that resolves around the Eighth Amendments ban on cruel and unsual punishment in death penalty cases. The Furman v. Georgia case was based on Furman being convicted of murder in Georgia. Furman was caught i One major ethical conflict that may arise in my investigation is the Responsibility to Client in both Standard 3 and Standard 4 of the Ethical Standards for Human Service Professionals (2015).  Making sure we do not disclose information without consent ev 4. Identify two examples of real world problems that you have observed in your personal Summary & Evaluation: Reference & 188. Academic Search Ultimate Ethics We can mention at least one example of how the violation of ethical standards can be prevented. Many organizations promote ethical self-regulation by creating moral codes to help direct their business activities *DDB is used for the first three years For example The inbound logistics for William Instrument refer to purchase components from various electronic firms. During the purchase process William need to consider the quality and price of the components. In this case 4. A U.S. Supreme Court case known as Furman v. Georgia (1972) is a landmark case that involved Eighth Amendment’s ban of unusual and cruel punishment in death penalty cases (Furman v. Georgia (1972) With covid coming into place In my opinion with Not necessarily all home buyers are the same! When you choose to work with we buy ugly houses Baltimore & nationwide USA The ability to view ourselves from an unbiased perspective allows us to critically assess our personal strengths and weaknesses. This is an important step in the process of finding the right resources for our personal learning style. Ego and pride can be · By Day 1 of this week While you must form your answers to the questions below from our assigned reading material CliftonLarsonAllen LLP (2013) 5 The family dynamic is awkward at first since the most outgoing and straight forward person in the family in Linda Urien The most important benefit of my statistical analysis would be the accuracy with which I interpret the data. The greatest obstacle From a similar but larger point of view 4 In order to get the entire family to come back for another session I would suggest coming in on a day the restaurant is not open When seeking to identify a patient’s health condition After viewing the you tube videos on prayer Your paper must be at least two pages in length (not counting the title and reference pages) The word assimilate is negative to me. I believe everyone should learn about a country that they are going to live in. It doesnt mean that they have to believe that everything in America is better than where they came from. It means that they care enough Data collection Single Subject Chris is a social worker in a geriatric case management program located in a midsize Northeastern town. She has an MSW and is part of a team of case managers that likes to continuously improve on its practice. The team is currently using an I would start off with Linda on repeating her options for the child and going over what she is feeling with each option.  I would want to find out what she is afraid of.  I would avoid asking her any “why” questions because I want her to be in the here an Summarize the advantages and disadvantages of using an Internet site as means of collecting data for psychological research (Comp 2.1) 25.0\% Summarization of the advantages and disadvantages of using an Internet site as means of collecting data for psych Identify the type of research used in a chosen study Compose a 1 Optics effect relationship becomes more difficult—as the researcher cannot enact total control of another person even in an experimental environment. Social workers serve clients in highly complex real-world environments. Clients often implement recommended inte I think knowing more about you will allow you to be able to choose the right resources Be 4 pages in length soft MB-920 dumps review and documentation and high-quality listing pdf MB-920 braindumps also recommended and approved by Microsoft experts. The practical test g One thing you will need to do in college is learn how to find and use references. References support your ideas. College-level work must be supported by research. You are expected to do that for this paper. You will research Elaborate on any potential confounds or ethical concerns while participating in the psychological study 20.0\% Elaboration on any potential confounds or ethical concerns while participating in the psychological study is missing. Elaboration on any potenti 3 The first thing I would do in the family’s first session is develop a genogram of the family to get an idea of all the individuals who play a major role in Linda’s life. After establishing where each member is in relation to the family A Health in All Policies approach Note: The requirements outlined below correspond to the grading criteria in the scoring guide. At a minimum Chen Read Connecting Communities and Complexity: A Case Study in Creating the Conditions for Transformational Change Read Reflections on Cultural Humility Read A Basic Guide to ABCD Community Organizing Use the bolded black section and sub-section titles below to organize your paper. For each section Losinski forwarded the article on a priority basis to Mary Scott Losinksi wanted details on use of the ED at CGH. He asked the administrative resident