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Tax Planning

How are small businesses defined?

Since the Small Business Administration (SBA) was created by Congress in 1953, determining how small a business should be counted as a small business has been a contentious question. Federal agencies argue that a 500-employee cutoff makes sense. That’s the number...

Forming a micro-captive insurance company

Promoters who suggest using a micro-captive insurance company come from many professions: financial advisors, attorneys, accountants, actuaries, captive managers and others. One thing they have in common with promoters in many fields is the majority are honest,...


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