Evaluate life insurance products, annuities, and charitable giving for possible estate tax advantages in the taxable estate or in the children’s estate, while finding use of the cash flow from the sale and the real estate business.
TAX 665 Final Project Part I Milestone Three Guidelines and Rubric
How might charitable giving impact the income, gift, or estate tax outcome for your client? Is there an optimal strategy? Recommend a charitable donation for income, gift, or estate tax planning purposes. Which deduction (income, gift, or estate) do you recommend, and why? How does life insurance impact your estate planning strategy for the client? Consider who must pay the premiums and where the cash will come from to pay premiums. Recommend an ethical compliance strategy based on the client’s comments about a valuation discount on the family limited partnership that is consistent with Internal Revenue Service (IRS) Circular 230 and the American Institute of Certified Public Accountants (AICPA) Code of Conduct. Also submit a table summarizing the estate, gift, and income tax consequences of your overall proposed estate plan over the next 24 months and how much of your client’s cash the strategy will consume.
Specifically, the following critical elements must be addressed:
I. Life Insurance, Annuity, and Charitable Giving Strategies
A. Evaluate life insurance products, annuities, and charitable giving for possible estate tax advantages in the taxable estate or in the children’s estate, while finding use of the cash flow from the sale and the real estate business. Recommend a charitable donation for income, gift, or estate tax planning purposes.
B. Recommend an ethical compliance strategy based on the client’s comments about a valuation discount on the family limited partnership that is consistent with Internal Revenue Service (IRS) Circular 230 and the American Institute of Certified Public Accountants (AICPA) Code of Conduct. Consider the client’s cash constraints, economic impact over time, IRS Circular 230, and the AICPA Code of Conduct.
C. Develop an additional ethical compliance strategy that addresses the client’s estate tax and the interest and penalty that will accrue if he does not make timely payments of tax. Acknowledge appropriate tax case law and statutes. Consider quantifying penalties and interest.
II. Tables and Calculations: Excel Documentation
A. Analyze the personal income tax consequences and value over the next 24 months as a result of the overall proposed tax strategy. Consider justifying the strategy in comparison to an alternative transaction.
Do you agree with Professor Quigley’s assessment of the criminal justice system? Has there been changes to the system to adjust for the inequalities that are pointed out?
Discussion Board Topic: The link below, Professor Bill Quigley highlights fourteen examples of racism in the criminal justice system.
http://www.huffingtonpost.com/bill-quigley/fourteen-examples-of-raci_b_658947.html
Read each of the examples. Do you agree with Professor Quigley’s assessment of the criminal justice system? Has there been changes to the system to adjust for the inequalities that are pointed out?
Defend your answers in an academic and non-incendiary manner.
Discussion Board Guidelines: 200 – 300 words long. Refer & cite current resources in your answer.
What are several of the most positive and most negative aspects of the careers that you researched?
A major component of Week Nine will be to discuss careers in gerontology.
Review the Association for Gerontology in Higher Education (AGHE) website (Links to an external site.) and click on the “Career Resource Center” icon.
Research two careers in aging that are attractive to you OR two general careers that are attractive to you that have a heavy gerontological component. (If you prefer, research thru google after reviewing the AGHE website.
Be prepared to discuss the above.
Questions
In Week Nine, share with the class the two careers that you investigated. Are you more or less inclined to pursue one of these careers after having researched it? What are several of the most positive and most negative aspects of the careers that you researched? Are you likely to pursue a career in aging? Are you likely to help implement an aging-related component to a career that you pursue that is not primarily a field in aging?
Please refer to the Association for Gerontology in Higher Education (AGHE) web site in the future for updated information on careers in aging and other important topics and issues in gerontology.
explain why the strange works of art produced by the Surrealists were timely—what they said about culture and society during the early 20th century
The 20th century bore witness to the emergence of a trend towards art that explored the human condition—art that explored human psychology with bizarre, irrational, and nonsensical ideas and images. Such ideas and images are usually associated with our dreams and nightmares (our subconscious experiences). You will write an essay on this trend. To do so, you must follow these criteria:
Focus your attention on the Surrealists—an early 20th-century group of artists who created fantastical, bizarre, and irrational art. You must explain Surrealism’s artistic agenda and pay particular attention to what the Surrealists intended to say with their art. You must also explain why the strange works of art produced by the Surrealists were timely—what they said about culture and society during the early 20th century. Do not forget to cite specific artists and their works of art. You cannot successfully write about this topic unless you do so.
Explain how the identified strategies and activities enhance the language development of adolescents with deficits in their reading comprehension skills.
When teaching students to comprehend and summarize text, teachers can use a variety of activities before, during, and after reading to help students understand elements within a plot. Utilizing appropriate strategies that incorporate summarizing skills helps to increase students’ reading comprehension skills.
Use the “Reading Comprehension Template” to complete this assignment.
Part 1: Strategies
Research and summarize, in 250-500 words, a minimum of five strategies for teaching adolescent students with deficits in their reading comprehension skills. Identify the conditions under which the chosen strategies are intended to be delivered (e.g., content area, class setting, required resources, if intended for a specific type of disability).
Support your findings with 2-3 scholarly resources.
Part 2: Activity
Identify a group of 2-3 eighth grade students, using the “Class Profile,” who would benefit from additional instruction on reading comprehension skills.
Identify a text appropriate to use with the small group identified. You may use Appendix B of the Common Core English Language Arts Standards to help you determine an appropriate text for the lesson.
Draft a 250-500 word outline summarizing three activities to reinforce reading comprehension and summarizing skills, utilizing the identified text. Incorporate at least three of the strategies from Part 1 into your activities.
Part 3: Rationale
In 250-500 words, rationalize your instructional decisions in Part 2 of this assignment. Explain how the identified strategies and activities enhance the language development of adolescents with deficits in their reading comprehension skills. Cite the “Class Profile” where appropriate.
This assignment uses a rubric. Review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion
highlight two scenarios where you believe it is within the ethical and legal boundaries for a public health official to limit someone’s personal freedoms.
PLEASE READ FULL INSTRUCTIONS. NO PLAGIARISM! NO QUOTES, MUST PARAPHRASE. I WILL CHECK FOR RECYCLED WORK AND PLAGIARISM.
In Chapter 4 of the Turnock (2015) text you read about the growth of public health through governmental action and policy. A particular area of interest is in the states police powers, essentially the ability of public health to limit severely or restrict a person’s rights.
In this discussion highlight two scenarios where you believe it is within the ethical and legal boundaries for a public health official to limit someone’s personal freedoms. Support your response with at least one source (does not have to be scholarly) NOTE: You cannot use the smallpox example from the text.
Do you believe this legal ability should remain or is it potentially outdated and invasive? Explain why or why not.
Discuss what happens to a debtor’s assets and liabilities during bankruptcy?
DQ (C) – Discussion Question 1 – (CDQ directed at upcoming CLA 1) Graduate Level
Prior to reading this DQ, please read the CLA 1 assignment and understand what the assignment is asking you to complete. Once you have an understanding of the CLA 1 assignment, please continue to the paragraph below to complete DQ 1.
Using the Library Information Resource Network (LIRN), JSTOR, or any other electronic journal database, research six (6) peer-reviewed articles that can be used to answer your upcoming CLA 1 assignment. Your discussion should summarize the articles in such a way that it can justify any arguments you may present in your CLA 1 assignment and should be different from the abstract. In addition to your researched peer-reviewed article, you must include an example of the article researched as it is applied by industry (company, business entity, and so forth).
Please note: This article summary should not be the only article researched for your CLA 1 assignment. You may (and should) have several other articles researched to fully answer your CLA 1 assignment. The concept of this DQ is to allow students to be proactive in the research necessary to complete this assignment. You may use your article summary, partially or in its entirety in your CLA 1 assignment.
Important: Please ensure that your reference for the article is in correct APA format, as your reference in your discussion post. Depending on which electronic database you use, you should see a “Cite” selection for your article. In addition, there should be a variety of articles summarized and as such, students should have different articles summarized. Your summary MUST include ALL of the following in your DQ post (include every item in the bullet list below, or you will not receive full credit):
Do these in order:
In correct APA format, write the Reference of the article.
Clearly state what the article is about and its purpose.
Describe how you will use it in your upcoming assignment.
Repeat for a total of six (6) peer-reviewed sources.
CLA 1 Comprehensive Learning Assessment – CLA 1 – CLO 1, CLO 5
Bankruptcy is a legal proceeding involving a person or business that is unable to repay their outstanding debts. Bankruptcy allows individuals or businesses freedom from their debts, while simultaneously providing creditors an opportunity for repayment. Bankruptcy is handled in federal courts, and rules are outlined in the U.S. Bankruptcy Code. Bankruptcy can allow an individual a fresh start, but it will stay on one’s credit reports for a number of years and make it difficult to borrow in the future. In a 4-6 page paper, address the following:
What are the major types of bankruptcy?
Explain the basic purposes and procedures of each major type of bankruptcy?
Discuss what happens to a debtor’s assets and liabilities during bankruptcy?
What debts are not dischargeable in bankruptcy?
What recommendation should be made to a creditor to protect itself from a debtor filing bankruptcy?
What are the consequences of filing bankruptcy?
Finally, give examples of notable companies that filed bankruptcy and discuss what happened to those companies?
Make sure you have at least six (6) peer-reviewed sources
Postulate the types of analysis that the company may have employed that directly impacted you as a consumer.
Instructions
Identify a specific consumer product that you or your family have used for quite some time. This might be a branded smartphone (if you have used several versions over the years), laundry detergent, or even a favorite fast food establishment to which you are a loyal consumer. Consider the various types of analysis that were presented in the lesson and chapter readings. Now, consider the company responsible for producing your product of choice. Postulate the types of analysis that the company may have employed that directly impacted you as a consumer. Did it change the price, the quality, the experience, or something else? Why did you stay loyal to the product? Your journal entry must be at least 200 words in length. No references or citations are necessary.
Explain the importance of the HR function in healthcare organizations in terms of strategic planning.
HR is the foundation of an organization’s success. HRM focuses on achieving corporate objectives through the effective management of people in organizations. It examines the link between people, satisfaction, and productivity. Effective HRM results in a higher quality of work life, higher productivity, and an improved readiness for change. The role of the HR manager has become more ambiguous, shifting in the direction of a business partner, an employee champion or advocate, and a catalyst of change, while being focused on strategic leveraging of human capital.
This week, you will learn about the importance of HRM in an organization’s strategic planning process. You will also examine the challenges in the healthcare industry that can threaten the success of HR strategic initiatives in an organization’s overall plan. The week will provide you with an opportunity to explore the various issues affecting the provision of healthcare and identify the role of HRM in relation to those issues.
Your Learning Objectives for the Week:
Explain the importance of the HR function in healthcare organizations in terms of strategic planning.
Assess the legal environment affecting HRM in healthcare settings.
Text Book information….
Flynn, W. J., Mathis, R. L., & Jackson, J. H. (2015). Healthcare Human Resource Management (3rd Edition). Cengage Limited. https://digitalbookshelf.southuniversity.edu/books/9781305840669
What are the similarities between the Prohibition Era (against alcohol) and the Modern War on Drugs?
answer the following questions in a 300-word post in ESSAY FORMAT:
- What are the similarities between the Prohibition Era (against alcohol) and the Modern War on Drugs? (Be sure to comment on why they both started and what their intentions were, and what their impact was–and has been–on public health, on poor people, on crime, and on the potency and availability of drugs).
- Using everything you’ve learned about both, make an assessment as to whether Prohibition and Modern War on Drugs have been effective in addressing drug use and addiction (e.g. Do prohibitive tactics work? Why or why not?).
https://youtu.be/9A_qzEQr-wM
Use that video
This is some reading you can use.
MODERN WAR ON DRUGS
Presidential access to the media, in conjunction with the media’s capacity to make or break a politician, is a dynamic not to be overlooked in setting the stage for a mobiliza- tion of public opinion. So even though drug use was on the decline in the 1980s, political leaders moved to place illegal drugs on the public agenda (Robinson & Scherlen, 2007). The war against other drugs was waged on legal fronts, sometimes by means of well- publicized semimilitary–style operations.
Controlling drug use was an attractive political issue for conservatives because it drew attention to individual deviance and immorality and away from questions of eco- nomic inequality and injustice. The drug scare was played up in the media with an orgy of news coverage to create an image of inner-city explosion centering on crack cocaine (Robinson & Scherlen, 2007). Public opinion changed dramatically following the barrage of news “exposés.” Richard Nixon was the first American president to declare what he metaphorically called a “war on drugs,” a strategy he devised to separate himself from Lyndon Johnson’s liberal “war on poverty.” His metaphor grew into a reality as the Reagan, the elder Bush, and Clinton administrations poured billions of dollars into a massive military operation to fight the enemy (drug suppliers) at home and on foreign
soil. The political rhetoric connecting youth, violence, minorities, and crime has persisted in the minds of Americans for two decades since the Reagan administration, largely due to the crusading efforts of politicians. A lesson we can learn from the drug wars is that many of them have been inspired by racist sentiment and ethnocentrism because they are directed at marginalized groups; they are not based on empirical evidence from scien- tists on best practices concerning harms caused by drug use (Kelley, 2015; Robinson & Scherlen, 2007) (see Chapter 13).
Media campaigns often follow government pronouncements concerning surging drug epidemics. According to Robinson and Scherlen, there have been only three times in his- tory when there was anything like an epidemic of drug use. These were the popularity of heroin in the 1960s, the heavy use of powder cocaine in the 1970s and early 1980s, and crack cocaine use in the 1980s. Compared to outbreaks of physical disease, these epidemics in U.S. history, these drug use epidemics, according to Robinson and Scherlen, are not alarming. Yet, media antidrug campaigns can lead to public panics. As the media campaign under President Reagan really got underway, for example, surveys taken in 1986 showed that the American public saw drugs as the most important problem facing the American nation.
In the 1960s, the horror stories concerned heroin; in the 1980s, crack cocaine was the focus. Concern about crack cocaine led Congress to write the antidrug statutes of 1986 and 1988, which legislated everything from mandatory drug testing to funding interna- tional interdiction and domestic treatment (Stern, 2006). These statutes continue to dom- inate the way the federal law books address drug-related crime.
In the 1990s, the drug scare was about designer drugs such as Ecstasy and later the focus was on methamphetamine (meth) (Miller, 2014). Although there may be a growing problem with the drugs of the day, and the media and political campaigns against them, the choice of which drugs are the focus of the antidrug campaigns are often prompted by a shift in political priorities rather than an increase in drug misuse (Encyclopaedia Britan- nica, 2005).
Like its predecessor, Prohibition, America’s war on drugs is directed toward the poor, especially those associated with urban social disorder. Also as with the criminalization of alcohol, criminalization of these drugs represents a desperate attempt to curb the unstoppable desire for mood-altering substances. Harsh laws that require lengthy min- imum sentences for the possession of even small amounts of drugs have created a boom in prison construction. With around half of the federal government’s $26 billion expen- diture on the drug problem going to law enforcement agencies and just another half to prevention and treatment (Kelley, 2015), the focus is clearly not on rehabilitation but on punishment. And like antidrug legislation in the past, much of the blame is aimed at foreign forces, namely, the drug suppliers. If the supply can be stopped, whether through the use of weaponry or economic sanctioning, so the reasoning goes, illegal drug use on the streets can be curbed. Media accounts focus on foreign governments—for exam- ple, Mexico—to increase their commitment to work with the United States to eradicate the problem. Recently, Mexico has complied with mixed results. The battle against drug suppliers in Mexico, which is largely financed by the United States, has resulted in over 100,000 deaths and has greatly affected the tourist trade (Gordon, 2015). This drug war against the Mexican cartels has been a dismal failure as the cartels are as strong as ever; they are responsible for the majority of the methamphetamine sold in the United States. Heroin is their other big product. The legalization of marijuana in several American states has helped reduce the market for the transportation of that drug. Recently the Mexican Supreme Court legalized marijuana for personal cultivation and use (Malkin & Ahmed,2015). Mexican political leaders have repeatedly urged the United States to decriminalize marijuana to reduce the Mexican drug cartels’ profits. They also urge a tightening of U.S. gun control laws to clamp down on the flow of weapons into Mexico.
Billions of dollars have been spent in drug eradication projects in other parts of Latin America as well. The U.S. government poured some $4 billion over the years into fumi- gating coca crops and arming the military in Colombia (Stokes, 2005) and 2.4 billion to fight the cartels in Mexico alone (Gordon, 2015). Colombia is the world’s leading exporter of cocaine. Because the coca fields are far apart, aerial spraying when applied to a wide surface area harms crops and all other life in the region. Warning labels on the chemicals used in these spraying efforts explicitly caution against the health risks to human life (Mosher & Akins, 2007).
