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		<title>Business Accounting Resource </title>
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		<description></description>
		<language>en-us</language>
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			<title><![CDATA[DISSOLUTION OF PARTNERSHIPS IN A 1031 EXCHANGE: THE DROP AND SWAP]]></title>
			<guid>http://www.businessaccountingresource.com/articles/view.php?article_id=1956</guid>
			<link>http://www.businessaccountingresource.com/articles/view.php?article_id=1956</link>
			<description><![CDATA[  Coordinating a 1031 exchange for limited liability companies or partnerships can present a unique set of challenges.&nbsp; If the entity itself will remain intact, the partnership or the LLC can sell its property and purchase replacement property through the 1031 exchange process.&nbsp; However, a common issue that arises is that not all of the members or partners can agree on a property to purchase, or even if they want to do an exchange at all.&nbsp; ]]></description>
			<pubDate>Wed, 21 Jul 2010 16:00:39 CDT</pubDate>
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			<title><![CDATA[POSSIBLE INCREASE IN THE CARRIED INTEREST TAX]]></title>
			<guid>http://www.businessaccountingresource.com/articles/view.php?article_id=1950</guid>
			<link>http://www.businessaccountingresource.com/articles/view.php?article_id=1950</link>
			<description><![CDATA[  The U.S. House of Representatives recently voted to pass H.R. 4213, which, effective January 1, 2011, will increase the tax on carried interest. ]]></description>
			<pubDate>Wed, 21 Jul 2010 15:52:53 CDT</pubDate>
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			<title><![CDATA[THE EVER-CHANGING CAPITAL GAINS TAX]]></title>
			<guid>http://www.businessaccountingresource.com/articles/view.php?article_id=1944</guid>
			<link>http://www.businessaccountingresource.com/articles/view.php?article_id=1944</link>
			<description><![CDATA[  Taxes, like life, can be like riding a roller coaster. Sometimes it&rsquo;s up and sometimes it&rsquo;s down. This is definitely the case when speaking about the Federal capital gains rate for individuals. In the past 20 years, this tax has been as high as 28% and is currently at its low point of 15%. But, this too shall change as of January 1, 2011, when the rate is scheduled to go back to 20%. ]]></description>
			<pubDate>Wed, 21 Jul 2010 15:29:53 CDT</pubDate>
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			<title><![CDATA[Gainsharing or Profit Sharing? Choose the Right Tool for Your Organization - Part 2]]></title>
			<guid>http://www.businessaccountingresource.com/articles/view.php?article_id=1820</guid>
			<link>http://www.businessaccountingresource.com/articles/view.php?article_id=1820</link>
			<description><![CDATA[Article one of this two part series focused on Profit Sharing and how it is often confused with Gainsharing.&nbsp; The history and purpose of &nbsp;Profit Sharing was explored as well as the delivery of Profit Sharing in the form of either compensation or as a benefit.&nbsp; The appropriate organization climate and culture for Profit Sharing was also discussed.&nbsp; The focus of article 2 is Gainsharing, what it is, how it evolved, and how it might best serve and organization.]]></description>
			<pubDate>Mon, 19 Apr 2010 13:39:20 CDT</pubDate>
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			<title><![CDATA[Gainsharing or Profit Sharing? Choose the Right Tool for Your Organization - Part 1]]></title>
			<guid>http://www.businessaccountingresource.com/articles/view.php?article_id=1792</guid>
			<link>http://www.businessaccountingresource.com/articles/view.php?article_id=1792</link>
			<description><![CDATA[Many people who confuse Profit Sharing and Gainsharing view them as being one in the same. Employees have an opportunity to earn a financial reward under both approaches, but that is where the similarity ends. I find many companies that install a Profit Sharing plan have selected the wrong tool and quickly become disappointed that they have been unable to foster a change in behaviors or to drive improvements in company performance.]]></description>
			<pubDate>Tue, 30 Mar 2010 08:45:12 CDT</pubDate>
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