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Supreme Court Tips Scales Against Restaurants After a long battle and much to the dismay of the restaurant industry, the Supreme Court has now said it's okay for the IRS to use the aggregate estimation method to assess employer FICA tax on unreported tips.

Is a Buy/Sell Agreement Appropriate for Your Business? Buy/sell agreements are typically referred to as business continuation, shareholder stock redemption, cross-purchase, partnership liquidation, or partnership retirement agreements.

Mini-401(k) Plans Mean Tax & Investment Benefits to Small Business Owners Because of the recently increased contribution and deduction limits, the use and benefits of 401(k) plans has greatly expanded making them attractive for the first time ever to a one-person business.