Disclaimer and Warning - From Bob Parrish CPA, P.C.

Remember........"You can have everything in  life you want, if you just help enough other people get what they want."  -Zig Ziglar.

941-387-0926; 432-367-3465 USA Mail, Fax, telephone or request a meeting


Beneficiaries of Trusts

2000 Year End Tax Methods02/22/2007
2001 Tax Act - Grassley-Baucus Tax Relief Act05/14/2001
2001 Tax Act IRA Catch Up Provisions02/26/2007
2003 Tax Law Briefing02/26/2007Brief Summary of the 2003 Tax Act
90 Day Letter/Notice of Deficiency Rescission02/26/2007
941 Questionnaire Restaurants Tax Compliance05/07/2004
941 Questionnaire Restaurants Tax Compliance05/07/2004
941 Tax Issues Asset Protection Conference01/08/2005
941 Tax Issues Asset Protection Conference11/02/2004
Abatement of Interest Revenue Procedure 87-4202/22/2007
About the FLP02/26/2007
Abusive Trusts - US Tax Ct Case, pdf01/15/2001
Accountable Plan Emp Manual02/26/2007
Accounting Methods - Tax Law02/22/2007
Administrator Liable Under ERISA02/26/2007
Advantages and Disadvantages - FLP02/26/2007
Advertising Income - Tax Exempt Entities03/05/2007
Alert - 3/2002 Changes Retroactive to Sep 200105/07/2004
Alert - IRS Addresses Changed02/26/2007
Alimony Paid02/22/2007
Alimony Received02/22/2007
Annual Exclusion Trust01/30/2005
Annuities - What are the tax rules?02/24/2007
Annuity Payments Received02/22/2007
Anti Money Laundering Provisions of the USA Patriot Act02/21/2007
Arbitration Developments05/07/2004
Ask for the Sale!05/10/2004
Asset Protection05/10/2004
Asset Protection - Trusts02/26/2007
Asset Protection - Using Trusts02/26/2007
Backup Withholding Rate Change03/04/2007
Bank Listing02/21/2007
Bankruptcy - State's waiver of its sovereign immunity - Advice to Adviser03/04/2007
Bankruptcy Code BIG Changes03/04/2007
Bankruptcy Tax Bulletin 01 9/1/200002/22/2007
Bankruptcy Update03/04/2007
Bankruptcy ~ Planning For the Initial Attorney Conference02/22/2007
Bankruptcy ~ Pre-petition Planning 02/22/2007
Burien Nissan tc memo 2001-11606/16/2001
Business and Investing Journal 2005-0209/22/2010
Business car, travel, meal and entertainment03/04/2007
Business Consultants IRS Study03/05/2007
Business Entity - Tabular Comparison of Choices02/22/2007
Business Entity Comparison Chart03/04/2007
Business Expenses - Bad Debts02/22/2007
Business Expenses - Payroll02/22/2007
Business Expenses - Rent02/22/2007
Business Expenses ~ Insurance02/22/2007
Business Expenses ~ Net Operating Losses02/22/2007
Business Inventory (For Resale)02/22/2007
Business Startup - Records Required02/22/2007
Business Tax - Florida02/26/2007
Business Tax - Louisiana03/04/2007
Business Tax - Maryland02/26/2007
Business Tax - Tennessee02/26/2007
Business Tax - Texas02/26/2007
By (Cr Shelter) Trusts Can Be A Disaster02/03/2005By (Cr Shelter) Trusts Can Be A Disaster
Bypass (Credit Shelter) Trusts Can Be A Disaster02/26/2007
Calendaring02/22/2007
Calendaring05/07/2004
Calendars03/05/2007
Car Expense02/22/2007
Car Expenses03/04/2007
Car Expenses - Multiple Work Locations02/22/2007
Car Expenses - Sampling03/04/2007
Car Expenses - What Does IRS Require for Proof02/26/2007
Car Mileage Log - Daily05/07/2004
Car Proof Details03/06/2007
Cars for Employees03/04/2007
Cash Basis Tax Filing - Qualifications For02/22/2007
Cash Method - Who Can Use It?02/26/2007
Casualties & Thefts02/22/2007
Casualty Losses Summary02/26/2007
Catastrophic Death02/22/2007
Charitable Planning - Private Foundations02/22/2007
Charitable Remainder Annuity Trust 05/07/2004
Charitable Remainder Trust Benefits05/07/2004
Charitable Remainder Unitrust  Sample Trusts05/07/2004
Charitable Trusts - Inadvertent "Abusive"02/26/2007
Checkbooks Managing for PROFIT 10102/22/2007
Children - Hired By Parents02/26/2007
Claims For Refund Introduction11/02/2004
Collection Process IRS03/05/2007
Collections - Working Things Out11/02/2004
College Tuition 529 Plans03/04/2007
Comments - IRS Notice 2001-10 Split Dollar Insurance10/13/2002
Comprehensive Retirement Security and Pension Reform Act of 2001 - 1002/21/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 202/21/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 302/21/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 402/21/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 502/21/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 602/21/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 702/22/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 802/22/2007
Comprehensive Retirement Security and Pension Reform Act of 2001 - 902/21/2007
Contact Information Category03/05/2007
Contents - General Business09/22/2010
CRT & Not-for-profits OUCH! Why Tax?03/05/2007
CRT - Basis of Donated Property05/07/2004
CRT - Brief Notes CRT Taxation05/07/2004
CRT - Credits From Pass Throughs05/07/2004
CRT - Private Letter Ruling05/07/2004
CRT -Sample Trusts Rev Proc 90-3005/07/2004
CRT Annuity Trust by Bob Parrish CPA05/07/2004
CRT Client Letter02/22/2007
CRT Client Letter05/07/2004
CRT Compliance - Deadline02/26/2007
CRT Distributions In Excess of Income05/07/2004
CRT Filing Compliance05/07/2004
CRT Income Taxation - CRT05/07/2004
CRT Pass Through Items (from investments)05/07/2004
CRT PLR 9839024 - IRC Section 664 - Charitable remainder trusts05/07/2004
CRT Sample Trust Instrument from Regulation 90-3005/07/2004
CRT Taxable Income05/07/2004
CRT Trustee Choices02/22/2007
CRT Unitrust by Bob Parrish CPA05/07/2004
CRT Wealth Replacement Clause05/07/2004
Debt - Reduction Techniques02/22/2007
Dependents - Proving the Exemption02/26/2007
Dependents Printable Version03/04/2007
Dependents-EIC-Filing Status ~ Protecting YOUR Position02/26/2007
Depreciable Property02/22/2007
Depreciation and Section 17903/04/2007
Disclaimer and Warning - Securities Related09/22/2010
Dividend Income Introduction02/22/2007
Divorce Issues05/10/2004
Divorce ~ QDRO Retirement Plans03/04/2007
Do Not Lose Control of Your Assets05/10/2004
Does IRS Target Business Types03/05/2007
Education - State Tuition Programs02/22/2007
Educational Assistance from Employers02/26/2007
Employee Benefits - Frequent Questions03/04/2007
Employee Business Deductions02/26/2007
Employee Leave - FMLA03/04/2007
Employment Contract Notes03/04/2007
Entity Business Type Choices03/04/2007
Entity forms compared02/22/2007
Entity Types an Introduction02/22/2007
Estate Planning Categories03/05/2007
Estate Planning Example Case06/06/2004
Estates - Income in Respect of Decedent02/26/2007
Estimated Income Tax Category03/05/2007
Ethics - Introduction02/22/2007
Expenses/Deductions ~ Benefiting Following Year03/04/2007
Extending the Deadline the IRS has to Collect the Tax03/05/2007
Fact Finders For Planning09/22/2010
Fam Ltd Ptr Present Interest Element05/12/2004Family Ltd Partnership - transfers of partnership interests MUST be a "Present Gift" or the transfer simply will be ignored for estate tax purposes.
Family Discount Life Overview05/07/2004
family limited partnership client letter03/04/2007
Family Limited Partnerships - Present Interest Exec Summary02/26/2007
Family LP - Present Interest Rule Exec Summary05/10/2004
Family LP - What They Are02/26/2007
Family LP Table Of Contents09/22/2010
Family LP Table Of Contents03/05/2007Family Ltd Partnership - transfers of partnership interests MUST be a "Present Gift" or the transfer simply will be ignored for estate tax purposes.
Family LP ~ USTC Approvals02/22/2007
Family Ltd Partnership - Present Interest Exec Summary05/07/2004
Family Ltd Partnership Pitfalls - IRS Attacks 12/200003/04/2007
Fast Facts For Taxes02/22/2007
Fed Tax Lien & Inheritance02/26/2007
Fed Tax Liens - Forced Release02/26/2007
Filing Status - Surviving Spouse02/26/2007
Filing Status for Individuals02/26/2007
Financial Markets10/28/2005
Financial Risks of Disallowed Tax Deductions03/04/2007
Fixed Annuities03/04/2007
Flex Plans - client letter05/10/2004
FLP - Problems and Questions02/26/2007
FLP - Transferor Actions and Duties02/26/2007
FLP Tax Bulletin 01 10/19/200002/22/2007
Foreign Trusts - Gain on Transfers to the Trust02/26/2007
Foreign Trusts USA Income Taxation02/26/2007
Forms for Services Performed at Home03/04/2007
Funding - Inappropriate Assets02/26/2007
Funding - Tax Trap02/26/2007
Gasoline & Convenience Stores03/05/2007
Gifts - Identification and Documentation02/26/2007
Gifts - Reciprocal Arrangements03/04/2007
Guaranteed Annuity Life Overview05/07/2004
Hackl v. Commissioner02/26/2007
Health Insurance, S Corporations03/04/2007
Help Around the Residence05/07/2004
Help With Browsers and pro1040 Navigation02/21/2007
Home Office03/04/2007
Home Office - Tax Computations07/06/2004
Homeowner  Assoc & others' Legal Risks - Shrubs05/07/2004
Homestead - Essentials for Protection02/26/2007
Housing Allowances02/22/2007
How To Lose Your Tax Deductions02/26/2007
How to Prove Business Expenses05/07/2004
Impact of Estate Tax Repeal - FLP02/26/2007
Income Tax and Deductions for Ministers05/11/2004
Independent Contractor v Employee - Costs to Payer02/26/2007
Indirect Gifts - Dangers, Pitfalls and Redflags03/05/2007
Indirect Gifts - Partnerships, Corp, etc.02/22/2007
Installment Sales for Dealers02/26/2007
Insurance - Split Dollar03/04/2007
Intangibles - Sale of02/26/2007
Interest Income Introduction02/22/2007
Investing - How Different Investments Are Taxed09/22/2010
Investment Interest Expense09/22/2010
Investment Interest Expense05/10/2004
Investors - "Trader" Definition/Introduction09/22/2010
Investors - Avoiding Wash Sale Rules09/22/2010
Investors - Wash Sale Rules09/22/2010
Investors' Year End Papers09/22/2010
IRA & Annuity Preservation - Technical Documentation01/08/2005
IRA & Annuity Preservation - Technical Documentation02/26/2007
IRA & Annuity Preservation - Technical Documentation02/26/2007
IRA - New Distribution Rules02/26/2007
IRA - Required Minimum Distributions02/26/2007
IRA - Who may have one?02/26/2007
IRA and Annuity Distributions - Regulation §1.401(a)(9)-105/07/2004
IRA Contributions02/22/2007
IRA Contributions and the 2001 Tax Act03/04/2007
IRA Distributions & Rollovers02/22/2007
IRA Life Expectancy Tables05/07/2004
IRA Losses02/26/2007
IRA Minimum Distributions - Finding the Divisor02/26/2007
IRA Preservation - Published in the Internal Revenue Bulletin Jan 2001 §1.401(a)(9)03/13/2002
IRA Preservation and Planning03/04/2007
IRA Preservation Chart02/22/2007
IRA Preservation Fact Finder01/26/2002
IRA Preservation Planning (Browser)05/07/2004
IRA Preservation Planning (Browser)05/10/2004
IRA Preservation Planning (PowerPoint)02/22/2007
IRA Quick Reference Chart05/07/2004
IRA Record Sheet05/07/2004
IRA Required Minimum Distributions02/26/2007
IRA Worksheet For Those on Social Security05/07/2004
IRS - Who may have one?03/04/2007
IRS Forms & Publications05/10/2004
IRS Mailing Address Changes for 200402/26/2007
IRS Promulgations Category03/05/2007
IRS Summons !02/26/2007
IRS Summons ~ Enforcement !02/26/2007
June Calendar02/26/2007
Keogh Contributions02/22/2007
Knight Decision05/07/2004
Last Minute Deductions for 200402/26/2007
Legislation & Regulations10/07/2006
Like Kind Exchange aka §1031 Exchange01/27/2005Like Kind Exchange aka §1031 Exchange; PDF File of Executive Summary and Fact Gathering Sheet
Like-kind Exchange aka §1031 Exchange02/26/2007
Living Trusts05/07/2004
Living Trusts (pdf)02/26/2001
LIVING TRUSTS - an Introduction05/07/2004
Living Trusts - Real Media09/26/2000
Living Trusts - What It Is NOT01/08/2005
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Living Trusts and Tax Planning05/07/2004
Loaning Money Lesson03/04/2007
Loans - SAMPLE Documents02/26/2007
Lodging Business Trips - Per Diem Method03/04/2007
Long Term Care05/07/2004
Making Annual Gifts - FLP Interests02/26/2007
May I Use the Cash Method of Accounting?02/26/2007
May Tax Calendar01/24/2005
Medicaid Trust Introduction02/23/2009
Medical & Dental02/22/2007
Medical Conference Costs Deductible02/26/2007
Medical Savings Accounts02/26/2007
Mileage Rates02/26/2007
Miller Trust Sample02/23/2009Sample Only - DO NOT USE THIS TRUST AGREEMENT
Minimizing Taxes On Investment Income of Investors09/22/2010
Ministers - IRS Accounting & Tax Requirements05/07/2004
Ministers - Procedures for Payment of Services02/22/2007
Ministers - Worksheets05/07/2004
Misc Tax News03/04/2007
Money You Loan To Your Corporation02/26/2007
Mortgage Interest02/22/2007
Mortgage Management02/26/2007
Mortgages FAQ02/26/2007
Moving Expenses03/04/2007
Net Operating Loss - IRS Form05/07/2004
Net operating Loss - IRS Instructions05/07/2004
Newsletter Headlines 11/22/200003/04/2007
Newsletter Headlines 11/22/200002/22/2007
Newsletter Headlines 11/25/200002/22/2007
Noncompete Agreement - General02/26/2007
Notice 2001-10 Split Dollar Life Insurance Arrangements10/13/2002
Occupation & Industry & Job Specific07/06/2004
OIC - IRS Chief Counsel Opinion if More Than $50,00002/26/2007
Organizational Overview - a sample model05/07/2004
Overtime Policies05/07/2004
Paperless Office02/26/2007
Parents - Caring For02/22/2007
Partners - Nominee Partners02/26/2007
Paydex and D&B Ratings02/26/2007
Payroll and Payroll Taxes03/05/2007
Payroll And Wages05/07/2004
Payroll Cost Killers05/07/2004
Payroll Tax Forms03/04/2007
Payroll Tax Kit For Client02/21/2007
Payroll – 941 Taxes02/22/2007
Personal Holding Company Tax02/26/2007
Personal Residence - Sale, Plain English02/26/2007
Personal Residence - Selling It02/22/2007
Personal Residence Improvement Examples05/07/2004
Personnel05/07/2004
Planning for the Family Business02/22/2007
Preferred Business Entity Structures - an Introduction03/04/2007
Present & Future Gifts - Failed Transfer02/26/2007
Present & Future Gifts - FLP Approved02/26/2007
Present Interest Challenge - FLP & Family LLC02/26/2007
Privacy - Ethics - Email05/11/2004
Property - Proof of Cost02/22/2007
Property - Sale of - Gain or Loss02/22/2007
Property Basis - Acquired by Gifts02/22/2007
Property Basis - Acquired by Inheritance02/22/2007
Property Basis - Recvd by Inheritance 202/22/2007
Property Basis Acquired By Reacquisition02/22/2007
Property Mortgage Definitions02/21/2007
Property Sales - Business Property02/22/2007
Property Sales - How Much Is Taxable?02/22/2007
Property Sales - Like Kind Exchange02/22/2007
Property Sales - Property Given To You02/24/2007
Raffle Tickets - For Charity03/04/2007
Real Estate - Rent Income Defined02/22/2007
Real Estate - Renting to Family Members02/22/2007
Real Estate - Seller Paid Closing Costs02/22/2007
Real Estate Mortgage Refinancing02/26/2007
Real Estate Recapture of Depreciation05/13/2004
Records - Troublesome Albeit Crucial02/26/2007
Records For Business02/22/2007
Records Individuals Should Keep02/22/2007
Records Retention02/26/2007
Records Retention02/26/2007
Records Retention - Disaster Mitigation11/17/2002
Records – How Long Should They Be Retained?02/22/2007
Records – How Long Should They Be Retained?05/11/2004
Records – How Long Should They Be Retained?02/22/2007
Redesignate Income Tax Estimate - RealMedia12/03/2001
Redesignate Income Tax Estimate - WindowsMedia12/03/2001
Redesignate Income Tax Estimate - WindowsMedia Full Screen12/03/2001
Refunds - Two Year Rule02/22/2007
Reimbursing Employees03/04/2007
Replica Of IRS Summons05/10/2004
Reporting Securities Sales09/22/2010
Required Filings03/04/2007
Residence Sale - Partial Exclusion for Gains05/07/2004
Residence Sales - Worksheets for Basis & Gain05/07/2004
Restaurant/Bar IRS Study05/10/2004
Retirement and Retirement Plans Category03/05/2007
Retirement and Retirement Plans Category03/05/2007
Retirement Income - 1099R02/22/2007
Retirement Plan Guide 2001 (pdf)12/10/2001
Retirement Plan Guide 200201/06/2002
Retirement Plan Limits12/28/2007
Retirement Plans - 401K Plan03/04/2007
Retirement Plans - The SEP & SS Integration02/22/2007
Retirement Plans Table 105/07/2004
Roth Designated Accounts10/06/2006
Sale of Personal Residence09/30/2000
Savers Credit part 202/26/2007
Savings - Uncle Sam Pays It For You01/31/2005
SE, FICA and Medicare Taxes02/22/2007
Securities Sales - IRS Required Reporting03/05/2007
Self-employed health insurance05/10/2004
Self-employed Retirement Plans02/22/2007
SEP Funding and Establishment02/24/2007
Shopping02/22/2007
Simplified Employee Pension03/04/2007
Small Taxpayers - Cash Methods, Etc. Rev Proc 2001-1003/04/2007
Split dollar insurance warning03/01/2001
Startup - Entity Choices02/22/2007
Startup - Important Compliance Knowledge02/22/2007
Startups - Tax Year Choices & Rules02/22/2007
Stepped Up Tax Basis (Inherited Property)03/05/2007
Stock To Cash Overview05/07/2004
Strangi Decision05/07/2004
Succession and estate planning for S corporation owners.02/22/2007
Succession Planning For Personal Assets02/26/2007
Succession Planning For Personal Assets02/26/2007This seminar includes discussion on succession planning for personal assets, methods to hold title to assets and accounts, asset protection, and probate.
Tax 2001 Advance Payments Alert03/04/2007
Tax 2001 Bush Proposal02/27/2001
Tax Act 2001 - Changes for 2001 Tax Returns03/04/2007
Tax Act 2001 - JCT Summary02/26/2007
Tax Act 2001 Retirement Plan Contributions02/26/2007
Tax Act of 2001 " Grassley-Baucus Tax Relief Act"03/04/2007
Tax Changes 200103/04/2007
Tax Changes for 200003/04/2007
Tax Deductions - Protect Them02/24/2007
Tax Installment Agreements - National Standards03/04/2007
Tax Interest & Penalties02/26/2007
Tax Rate Tables Year 2000 (BEFORE Tax Act)05/10/2004
Tax savings checklist05/10/2004
Taxpayer ID Number Application03/04/2007
Telephone Tax Credit10/07/2006
Travel - Business/Employment Meals & Lodging11/02/2004
Travel - Email and Fax Qualify as Evidence02/26/2007
Truckers - Pilots - Mariners - Etc.02/26/2007
Trust - Heir Planning01/08/2005
Trust - Types of Trusts an Introduction02/26/2007
Trust - Types of Trusts an Introduction01/31/2005
Trust - Wealth Transfer Trusts01/08/2005
Trust - Welfare Benefit, Defined01/08/2005
Trust Accounts For Lawyers 05/07/2004
Trust foreign abusive US Tax Court01/15/2001
Trust Fund Payroll Tax and Personal Liability03/05/2007
Trust Information Fact Sheet02/26/2007
Trust Introduction 101_205/10/2004
Trust Welfare Benefit - more details05/07/2004
Trust Welfare Benefit - Multiple Employer Overview05/07/2004
Trusts - Abusive - Be Careful03/05/2007
Trusts - Abusive Foreign Appeals Case01/15/2001
Trusts - Abusive Trust Promotions02/26/2007
Trusts - Annual Exclusion (Gift) Trusts01/31/2005
Trusts - Annual Exclusion (Gift) Trusts02/26/2007
Trusts - Charitable01/31/2005
Trusts - Life Insurance Trusts05/07/2004
Trusts - Qualified Personal Residence Trusts & Their Uses02/26/2007
Trusts - The Nest Egg Trust05/07/2004
Trusts - Year End "Stuff"02/26/2007
Trusts Categories03/05/2007
Trusts for Asset Protection01/31/2005
trusts_and_estates/trust_living_files/error.htm05/07/2004
trusts_and_estates/trust_living_files/fullscreen.htm05/07/2004
trusts_and_estates/trust_living_files/master01.htm05/07/2004
trusts_and_estates/trust_living_files/master03.htm05/07/2004
trusts_and_estates/trust_living_files/outline.htm05/07/2004
Unifrom Prudent Investor Act09/22/2010
USA Patriot Act Signed by President Bush04/29/2002
Video Tape Rental Stores03/05/2007
W2 Compliance 2005 and Later10/07/2006
Waiver-Extending the Statute of Limitations03/05/2007
Weekly Travel & Reimbursement Form05/07/2004
What Forms To File?05/07/2004
What is A Contract or Agreement?11/02/2004
Wills - Specific Bequests02/26/2007
Woodrow Wilson Quotation - Taxes 191905/10/2004
Your IRA - Required Distributions02/26/2007