S Corp Research Paper - 769 Words

Required Research Problem S Corporations Instructions: You should prepare a legal memorandum to your client providing tax advice on the proposal set forth here. Be sure to include citations to code sections, regulations and other authorities that you rely upon in reaching your conclusion. The paper generally runs about two to three pages and is due the last day of class or May 10, 2011.. Facts: Your client is Android Cellar who operates a successful computer consulting business as an S Corporation. Android is the sole owner of the S Corporation. He employs two workers (Geeko and Byte) who work with him in this business. Android works from home so he employs a Nanny (called Analog) to take care of his two children. He†¦show more content†¦Analog worked 1,500 hours during 2010. Analog was paid $10 per hour. Android offers a major medical plan and a dental plan to his employees who work over 1,000 hours per year. Android has offered this benefit for the entire year 2010. Android pays 50% of the premium cost for the major medical plan for single coverage. This means that the amount paid by Android is limited to 50% of the cost of single coverage even if the employee has a family and elects more expensive family coverage. Android’s plan has a premium cost of $6,000 for single and $14,000 for family coverage. Android pays $3,000 for Geeko and Byte who are single and $3,000 for Analog who is married with a family (Total payment of $9,000). That means that Geeko and Byte each pay $3,000 for coverage under the plan, and Analog pays $11,000 for coverage under the plan (if she elects family coverage). Android paid $14,000 for his own family coverage. Android pays 40% of the premium cost of the dental plan. The dental plan premiums are $1,000 for single and $2,000 for family coverage. Android pays $400 for Geeko, Byte and Analog. Geeko and Byte each pay $600 for coverage and Analog pays $1,600. Android paid $2,000 for his own family coverage. You do not need to consider any state credits or other state subsidies. Required: Determine the total credit available to the S Corporation in 2010 under IRC 45R (Small Business Health Care Tax Credit). You should specifically compute each ofShow MoreRelatedFederal Agencies1660 Words   |  7 Pageseach agency lies within the administrative structure of the federal government.. Objective of this paper is to discuss where the following agencies lie in the administrative structure of the federal government: U.S. Army Corps Engineers U.S. Bureau Land Management U.S. Coast Guard U.S. Environmental Protection Agency U.S. Geological Survey The (USACE) United States Army Corps of Engineers  is a U.S federal agency operating under the Department of Defense. Major army command is madeRead MoreIntegration Of Engineers And Military History1271 Words   |  6 Pagesmilitary history’s integration of engineers dates back to the year 1775 when the continental government established the first Army Corps. This was essentially an Army that was led by a chief engineer. The first chief engineer who led the Army was Colonel Gridley. This group was under the US Department of Defense. Following that, the US congress established the Army Corps which was now an independent entity that was free from the Department of Defense. At the initial stages, this group was tasked withRead MoreWhy Women Should Be Allowed to Participate in Combat1236 Words   |  5 Pageswhether its appropriate to send women into combat, and some solid research has gone into the issue. As the question of mental health and women in combat, a peer-reviewed a rticle in the Journal of Womens Health references a study conducted between January 1, 1994, and August 31, 2001 (Lindstrom, et al, 2006, p. 162). In that study, 10,299 women on active duty in the Navy and Marine Corps involved in combat support were part of a research program into mental health and combat. 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Under the store managers are shift supervisors who act as managers on duty when the store manager is out. Below the shift supervisors are the rest of the employees, referred to as baristas. B. Recent Financial Performance 1. With extensive research, Starbucks Corporation’s consolidated income statement for the last three years shows very interesting information pertaining to the company. All information in this section can be found in Appendix 1.EBITDA is a measure of cash generation by a businessRead MoreNoncommissioned Officer History Army1711 Words   |  7 PagesStory of the Noncommissioned Officer Corps, Center of Military History, United States Army, Washington, D.C., 2003 Where Custer Fell, James S. Brust, University of Oklahoma Press, 2005 F. This research has been along time coming. I will continue this research long after this paper has been finished. What a proud history we have here in the NCO corps. II. Body. 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Annotated Bibliography Segregated Schools - 794 Words

Student first and last names Course title and number Professors name Due date Annotated Bibliography Segregated Schools Nappen, Louis P. Why Segregated Schools for Gay Students May Pass a Separate but Equal Analysis but Fail Other Issues and Concerns. William Mary Journal of Women and the Law, 12(1), 101 135, 2005. This article was selected to broaden the context regarding segregation. Segregation is traditionally considered with respect to race in the United States. Nappen takes the concept of segregation and applies it to sexual orientation. The author examines the trajectory of segregation of race and segregation of sexuality in an attempt to consider radical changes in the institution of education. This is interesting and valuable because the struggle of African Americans and other non-whites in America has often been compared to the struggle of homosexual or queer Americans. The author discusses the similarity in treated of gays and blacks in society as well as under the law. Orazem, Peter F. Black White Differences in Schooling Investment and Human Capital Production in Segregated Schools. The Economic Review, 77(4), 714 723, 2003. This author writes about the quality of education with respect to professional success. The author contends that students who are not white receive lower quality education and one of the most important differences in the education is the significantly lower levels of human capital. Orazem argues that human capital is one ofShow MoreRelatedBrown vs. Board of Education: Its Impact on Education and Subsequent Civil Rights Laws2471 Words   |  10 Pagesmiddle-class neighborhoods; and its superb schools. The unrelenting Civil Rights Movement entered into the United States during the 1950’s and 1960’s, leading to the U.S. Supreme Courts opinion in Brown v. Board of Education of Topeka, 347 U.S. 483, 74 S.Ct. 686, 98 L.Ed. 873 (1954). 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Segregated Cinema of the Early 1900’s According to Black Popular Culture scholar Michele Wallace, the crucial development in the history of Black performance was when stereotypical images went from derisive drawings to photographs (after the mid-1890s) intoRead More Natives and Self-government Essay4518 Words   |  19 Pagesrevival among aboriginal people is just one step toward regaining what has been lost. Self-government is the other key to the future of native people. When they are permitted to gain influence over the central institutions in their communities - the schools, the justice system, the child welfare system - Indian and Mà ©tis people have already demonstrated that they can repair the damage caused by centuries of racism and neglect. Today federal and provincial government approaches attempt to find waysRead MoreDeveloping Effective Research Proposals49428 Words   |  198 Pagesassistance. Nola Purdie and Ron Chalmers both kindly agreed to the inclusion of their doctoral research proposals as exemplars in this book, and I am grateful for that. As before, too, I would welcome feedback on this book. Keith F Punch Graduate School of Education The University of Western Australia NEDLANDS WA 6907 Email: kpunch@ecel.uwa.edu.au Fax: + 61 8 9380 1052 previous page page_x next page Page 1 1 Introduction CONTENTS 1.1 Research proposals – purpose and use of this bookRead MoreLibrary Management204752 Words   |  820 PagesAutomation to Distributed Information Access Solutions Thomas R. Kochtanek and Joseph R. Matthews The Complete Guide to Acquisitions Management Frances C. Wilkinson and Linda K. Lewis Organization of Information, Second Edition Arlene G. Taylor The School Library Media Manager, Third Edition Blanche Woolls Basic Research Methods for Librarians Ronald R. 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Social Networking Beneficial or Harmful Essay Example For Students

Social Networking: Beneficial or Harmful? Essay With the advancement in technology in a short matter of time it has impacted the world in many ways such as how the world communicates and our life styles. One of the many revolutionary inventions or evolutions is called social networking sites (SNS). Social networking sites such as Facebook, Twitter, and many more, are where people gather in the internet, create a personalized profile about themselves, and interact with people around the world. With the lack of parental supervision between the ages of fourteen to seventeen, which makes one of largest demographics using social networking sites, these teens could be subjected to mature elements. Young teens between the ages of fourteen to seventeen should not be allowed to have a profile on social networking sites because they do not have the capability to make proper logical decisions. With the level of exposure that teens are facing today by joining the social networking trend, they often forget the dangers of social networking such as stalkers and pedophiles, who may use the sites as a major tool of the trade. Said dangers can befriend naive teens and lure them into dangerous situations. For example, Raymond Wang had a friend being stalked by an unknown person through one of the social networking sites. This stalker acquired private information about her via Facebook, and it got to the point where the stalker was sending her threatening or perverted letters to her actual mailbox detailing what he would do to her. â€Å"This has really affected her a lot because now she’s scared other stalkers might do the same and she doesnt want that to happen or have anything happen to her.† (Wang 19) Even though users are given the option to make one’s profile private, there is still the looming threat that stalkers are able to gather enough information a bout the person’s whereabouts. Another similar incident happened to Regina Chau, a member of a social networking site catered to the raver lifestyle, Plurlife. When she first joined with her offline friends she liked everything about the SNS, but â€Å"where most of the people you accept to your friends list would probably be strangers.† (Chau 18) she had befriended a person she did not know offline and one these â€Å"friends† got a little too friendly with her; â€Å"he would keep asking over and over if I wanted to meet up with him at the next event. I found this a little creepy and did not message him back after that.

Issue Of Gun Control And Violence Essays - Firearms, Gun Politics

Issue of Gun Control and Violence The issue of gun control and violence, both in Canada and the United States, is one that simply will not go away. If history is to be any guide, no matter what the resolution to the gun control debate is, it is probable that the arguments pro and con will be much the same as they always have been. In 1977, legislation was passed by the Canadian Parliament regulating long guns for the first time, restructuring the availability of firearms, and increasing a variety of penalties . Canadian firearms law is primarily federal, and "therfore national in scope, while the bulk of the firearms regulation in the United States is at the state level; attempts to introduce stricter leglislation at the federal level are often defeated". The importance of this issue is that not all North Americans are necessarily supportive of strict gun control as being a feasible alternative to controlling urban violence. There are concerns with the opponents of gun control, that the professional criminal who wants a gun can obtain one, and leaves the average law-abiding citizen helpless in defending themselves against the perils of urban life. Is it our right to bear arms as North Americans? Or is it privilege? And what are the benefits of having strict gun control laws? Through the analysis of the writings and reports of academics and experts of gun control and urban violence, it will be possible to examine the issues and theories of the social impact of this issue. Part II: Review of the Literature A) Summary In a paper which looked at gun control and firearms violence in North America, Robert J. Mundt, of the University of North Carolina, points out that "Crime in America is popularly perceived [in Canada] as something to be expected in a society which has less respect for the rule of law than does Canadian society..." . In 1977, the Canadian government took the initiative to legislate stricter gun control. Among the provisions legislated by the Canadian government was a "Firearms Acquisition Certificate" for the purchase of any firearm, and strengthened the "registration requirements for handguns and other restricted weapons..." . The purpose of the 1977 leglislation was to reduce the availability of firearms, on the assumption that there is a "positive relationship between availability and use". In Robert J. Mundt's study, when compared with the United States, trends in Canada over the past ten years in various types of violent crime, suicide, and accidental death show no dramatic results, "and few suggestions of perceptible effects of the 1977 Canadian gun control legislation". The only positive effect , Mundt, found in the study was the decrease in the use of firearms in robbery with comparion to trends in the United States . Informed law enforcement officers in Canada, as in the United States, view the "impact of restricting the availability of firearms is more likely to impact on those violent incidents that would not have happened had a weapon been at hand"(152). In an article by Gary A. Mauser of the Simon Fraser University in British Columbia, he places special emphasis on the attitudes towards firearms displayed by both Canadians and Americans. According to Mauser, large majorities of the general public in both countries "support gun control legislation while simultaneously believing that they have the right to own firearms" (Mauser 1990:573). Despite the similarities, there are apparent differences between the general publics in the two countries. As Mauser states that "Canadians are more deferent to authority and do not support the use of handguns in self defence to the same extent as Americans". As Mauser points out that "it has been argued that cultural differences account for why Canada has stricter gun control legislation than the United States"(575). Surprisingly enough, nationwide surveys in both Canada and the United States "show remarkable similarity in the public attitude towards firearms and gun control"(586). Both Canada and the United States were originally English colonies, and both have historically had similar patterns of immigration. Moreover, Canadians are exposed to American television (both entertainment and news programming) and, Canadians and Americans read many of the same books and magazines. As a result of this, the Canadian public has adopted "much of