ARTICLES BY SUBJECT(Click here if you prefer to view by EDITION) Important: Information in these articles were deemed accurate by the author when written. The state of the art or law may have changed since the publication date.
You must seek your own counsel to determine whether the law or its interpretation has changed, as well as the appropriate application to you and your situation of the
information and ideas contained in these articles.
More on the TCJA: Increased Child Tax Credits, Lower Rates on Social Security Beneficiaries and the (Mostly) Demise of the AMT (pp. 1-3, Issue #63 Fall 2018 Part II)
The Best of the Tax Cuts and Jobs Act (TCJA): New, Lower Tax Rates, the QBID and New and Improved Depreciation (pp. 2-8, Issue #62 Fall 2018 Part I)
Should You Install Solar? First, Reduce Power Consumption to Save on Solar Panels—but Then, You Might not Go Solar! (pp. 1-5, Issue #58 Summer-Fall 2015)
Tax Savings Strategies Under the New TCJA: Bunching Deductions, Using Donor Advised Funds (DAF’s), Direct Charitable Transfers (DCT’s), Roth Conversions, Starting a Business, and Increasing the Size of a Home Office (pp. 2-5, Issue #65 Fall 2018 part IV)
More on the TCJA: A New Marriage Penalty, Entertainment Deductions – Gone!, Complexity of the QBID, EBE and Investment Expenses and Most Personal Casualty Losses (pp. 3-8, Issue #63 Fall 2018 Part II)
High Taxes on High Income Earners Reduce Everyone’s Wealth: Wealth is Created by Investors and Entrepreneurs, Never by Government (pp. 1-4, Issue #60 Fall 2016)
The Wealth of Individuals Part 4: assessing one's tolerance for risk (p. 1, Spring 09)
The wealth of individuals Part 3: investments move in "spurts." Above all, avoid losses (Winter 08-09)
An Austrian school of economics perspective on the crash (Winter 08-09)
The Wealth of Individuals Part 2: Why Low Taxes on the "Rich" is Good for the "Upwardly Mobile" (Fall 08)
Crony Capitalism—Not Free Markets—Caused the Economic Catastrophe (Fall 08)
Eight Reasons Real Estate Hasn't Yet Bottomed and a Method of Valuing Property (Cap Rates) (p. 5, Summer 08)
The Wealth of Individuals: Why Avoiding Debt, Stability and Starting to Save Earlier Rather Than Later are Essential to Long Term Wealth Creation (Summer 08)
Reverse Mortgages: An Expensive Last Resort (Winter 07-08)
The Lockdowns and Hysterical Response to “the Virus” Will Decimate Small Businesses, With a Discussion of AB5 and Independent Contractors vs Employees (pp. 3-6, Issue #68 Fall 2020 part III)
Tax Savings, Strategies Under the New TCJA: Bunching Deductions, Roth Conversions, “Smoothing” Income and Deductions (pp. 2-6, Issue #65 Fall 2018 part IV)
High Taxes on High Income Earners Reduce Everyone’s Wealth: Wealth is Created By Investors and Entrepreneurs, Never By Government (pp. 1-4, Issue #60 Fall 2016)
The Higher the Mandated Minimum Wage, the Greater the Damage to the Job Prospects of the Young, Newly Sober and Unskilled (pp. 4-5, Issue #60 Summer 2016)
Strategies For the Young to Create Wealth: Understand the Basics, but also the Effect of Marginal Tax Rates on Selecting a Retirement Plan, as Well as Type, Temperament and Alcoholism (pp. 5-7, Issue #57 Sprint-Summer 2015)
Draconian penalties are inappropriate in a free society: a deep discussion of the penalties for failure to report foreign financial assets, and other penalties (pp. 1-5, issue # 49, Summer 2012)
New “deals” offered for (1) taxpayers with previously undisclosed foreign accounts and (2) non-filers of Form 5500 for Keogh-like retirement plans (p. 7, issue # 55, Fall 2014)