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	<description>Estate Planning You Can LIVE With™                          (800) 775-7612</description>
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	<itunes:summary>Welcome to the Ainer &amp; Fraker Professional Advisors&#039; Network!  
Check back for regular updates to our podcast, where we help financial advisors, life insurance professionals, financial planners, accountants and other advisors learn more about estate planning.</itunes:summary>
	<itunes:author>Ainer &amp; Fraker, LLP</itunes:author>
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		<title>Do You Qualify For Child Care Tax Credit?</title>
		<link>http://ainerfraker.com/bay-area-estate-planning-attorneys/qualify-child-care-tax-credit/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=qualify-child-care-tax-credit</link>
		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/qualify-child-care-tax-credit/#comments</comments>
		<pubDate>Thu, 23 May 2013 18:00:54 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[Business Law]]></category>
		<category><![CDATA[For Business]]></category>
		<category><![CDATA[Oakland Nonprofit Attorneys]]></category>
		<category><![CDATA[Oakland Nonprofit Lawyers]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
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		<description><![CDATA[Saratoga Tax Lawyers Ainer &#38; Fraker, LLP Do You Qualify for Child Care Tax Credits? Many parents who work or are looking for work must arrange for care of their children during the school vacation. If you are one of those, and your children requiring care are under 13 years of age, you may qualify [...]]]></description>
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		<title>10 Tips for QuickBooks Business Accounting</title>
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		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/10-tips-quickbooks-business-accounting/#comments</comments>
		<pubDate>Thu, 23 May 2013 18:00:54 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[Business Law]]></category>
		<category><![CDATA[Business Tax Strategies]]></category>
		<category><![CDATA[For Business]]></category>
		<category><![CDATA[Friendly Reminders]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
		<category><![CDATA[Oakland Tax Lawyer]]></category>
		<category><![CDATA[Saratoga Tax Attorney]]></category>
		<category><![CDATA[Saratoga Tax Lawyer]]></category>
		<category><![CDATA[Small Business Law]]></category>

		<guid isPermaLink="false">http://ainerfraker.com/?p=2296</guid>
		<description><![CDATA[Saratoga Tax Attorneys Ainer &#38; Fraker, LLP If you used small business accounting products in the early days, you know how frustrating it was to print checks correctly from your software. Pre-printed checks weren’t cheap, and you probably printed at least a few that didn’t line up right or were otherwise unusable. Figure 1: The Write [...]]]></description>
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		<title>Are You Helping Support Your Parents?</title>
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		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/helping-support-parents/#comments</comments>
		<pubDate>Thu, 23 May 2013 18:00:41 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[Friendly Reminders]]></category>
		<category><![CDATA[Health Care]]></category>
		<category><![CDATA[Life Insurance]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
		<category><![CDATA[Oakland Tax Lawyer]]></category>
		<category><![CDATA[San Jose Tax Attorney]]></category>
		<category><![CDATA[San Jose Tax Lawyer]]></category>
		<category><![CDATA[Saratoga Tax Attorney]]></category>
		<category><![CDATA[Saratoga Tax Lawyer]]></category>
		<category><![CDATA[Tax Central]]></category>
		<category><![CDATA[Tax Planning]]></category>

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		<description><![CDATA[Bay Area Tax Attorneys - If you are helping support your parents, you may be having difficulty showing over half of the support for both, thus failing to qualify for the dependency exemptions (and for the beneficial head of household filing status if you are a single taxpayer). You may overcome this problem by designating the [...]]]></description>
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		<title>Fundraising by Charitable Organizations</title>
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		<pubDate>Thu, 23 May 2013 18:00:36 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
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		<category><![CDATA[Charitable Giving]]></category>
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		<category><![CDATA[Charity]]></category>
		<category><![CDATA[For Business]]></category>
		<category><![CDATA[Funding Your Trust]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
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		<category><![CDATA[Tax Planning]]></category>

		<guid isPermaLink="false">http://ainerfraker.com/?p=2316</guid>
		<description><![CDATA[Ainer &#38; Fraker, LLP &#8211; A regular form of fundraising by charitable organizations consists of sales or auctions of property or services at a price in excess of value. These are referred to as &#8220;quid pro quo&#8221; contributions or dual payments made that consist partly of a charitable gift and partly of consideration for goods or services [...]]]></description>
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		<title>IRS &#8220;Fresh Start&#8221; Initiative Raised to $50,000</title>
		<link>http://ainerfraker.com/bay-area-estate-planning-attorneys/irs-fresh-start-initiative-raised-50k/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=irs-fresh-start-initiative-raised-50k</link>
		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/irs-fresh-start-initiative-raised-50k/#comments</comments>
		<pubDate>Wed, 22 May 2013 18:00:36 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[Business Law]]></category>
		<category><![CDATA[Business Tax Strategies]]></category>
		<category><![CDATA[For Business]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
		<category><![CDATA[Oakland Tax Lawyer]]></category>
		<category><![CDATA[San Jose Tax Attorney]]></category>
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		<category><![CDATA[Saratoga Tax Attorney]]></category>
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		<category><![CDATA[Tax Central]]></category>
		<category><![CDATA[Tax Planning]]></category>

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		<description><![CDATA[San Jose Tax Attorneys Ainer &#38; Fraker, LLP The IRS as part of its &#8220;Fresh Start&#8221; initiative to help struggling taxpayers is making installment agreements available to more people. The Fresh Start provisions also mean that more taxpayers will have the ability to use streamlined installment agreements to catch up on back taxes. Effective immediately, the threshold [...]]]></description>
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		<title>The Child and Dependent Care Credit</title>
		<link>http://ainerfraker.com/bay-area-estate-planning-attorneys/child-dependent-care-credit/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=child-dependent-care-credit</link>
		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/child-dependent-care-credit/#comments</comments>
		<pubDate>Wed, 22 May 2013 18:00:22 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
		<category><![CDATA[Oakland Tax Lawyer]]></category>
		<category><![CDATA[Parents Helping Parents]]></category>
		<category><![CDATA[San Jose Tax Attorney]]></category>
		<category><![CDATA[San Jose Tax Lawyer]]></category>
		<category><![CDATA[Saratoga Tax Attorney]]></category>
		<category><![CDATA[Saratoga Tax Lawyer]]></category>
		<category><![CDATA[Tax Central]]></category>
		<category><![CDATA[Tax Planning]]></category>

		<guid isPermaLink="false">http://ainerfraker.com/?p=2302</guid>
		<description><![CDATA[Saratoga Tax Attorneys, Ainer &#38; Fraker &#8211; The Child and Dependent Care Credit is available for expenses incurred during the lazy hazy days of summer and throughout the rest of the year. You must claim the qualifying child for whom you pay care expenses as your dependent to qualify to claim the credit. Day Camps - [...]]]></description>
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		<title>Limitations on Incurred Medical Expenses of Employees</title>
		<link>http://ainerfraker.com/bay-area-estate-planning-attorneys/limitations-incurred-medical-expenses-employees/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=limitations-incurred-medical-expenses-employees</link>
		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/limitations-incurred-medical-expenses-employees/#comments</comments>
		<pubDate>Wed, 22 May 2013 18:00:12 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Estate Planning]]></category>
		<category><![CDATA[Family Philanthropy]]></category>
		<category><![CDATA[Inheritance]]></category>
		<category><![CDATA[Living Trust]]></category>
		<category><![CDATA[Oakland Probate Lawyer]]></category>
		<category><![CDATA[San Francisco Probate Lawyer]]></category>
		<category><![CDATA[Santa Clara County Probate Court]]></category>
		<category><![CDATA[Saratoga Estate Planning Attorney]]></category>
		<category><![CDATA[Succession Planning]]></category>
		<category><![CDATA[Tax Planning]]></category>

		<guid isPermaLink="false">http://ainerfraker.com/?p=2340</guid>
		<description><![CDATA[Bay Area Tax Attorneys &#8211; Health Concerns In order for a health FSA to be a qualified benefit under a cafeteria plan, the maximum amount available for reimbursement of incurred medical expenses of an employee, the employee&#8217;s dependents, and any other eligible beneficiaries with respect to the employee, under the health FSA for a plan [...]]]></description>
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		<title>Limits on Health Care Insurance Issuers</title>
		<link>http://ainerfraker.com/bay-area-estate-planning-attorneys/limits-health-care-insurance-issuers/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=limits-health-care-insurance-issuers</link>
		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/limits-health-care-insurance-issuers/#comments</comments>
		<pubDate>Tue, 21 May 2013 18:00:11 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[Friendly Reminders]]></category>
		<category><![CDATA[Health Care]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
		<category><![CDATA[Oakland Tax Lawyer]]></category>
		<category><![CDATA[San Jose Tax Attorney]]></category>
		<category><![CDATA[San Jose Tax Lawyer]]></category>

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		<description><![CDATA[Ainer &#38; Fraker &#8211; Health Care Limits in Excess of $500,000 For services performed during that year, a covered health insurance provider isn&#8217;t allowed a compensation deduction for an &#8220;applicable individual&#8221; (officers, employees, directors, and other workers or service providers such as consultants) in excess of $500,000.]]></description>
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		<title>Small Business Tax Credits!</title>
		<link>http://ainerfraker.com/bay-area-estate-planning-attorneys/small-business-tax-credits/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=small-business-tax-credits</link>
		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/small-business-tax-credits/#comments</comments>
		<pubDate>Tue, 21 May 2013 18:00:09 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[For Business]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
		<category><![CDATA[Oakland Tax Lawyer]]></category>
		<category><![CDATA[San Jose Tax Attorney]]></category>
		<category><![CDATA[San Jose Tax Lawyer]]></category>
		<category><![CDATA[Saratoga Tax Attorney]]></category>
		<category><![CDATA[Saratoga Tax Lawyer]]></category>

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		<description><![CDATA[Bay Area Tax Lawyers &#8211; If you are a small employer with fewer than 25 full-time equivalent employees who earn an average wage of less than $50,000 a year and you pay at least half of employees&#8217; health insurance premiums…then there is a tax credit that may put money in your pocket. The Small Business [...]]]></description>
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		<title>How Will Hospital Tax Increases Affect You?</title>
		<link>http://ainerfraker.com/bay-area-estate-planning-attorneys/hospital-tax-increases-affect-you/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=hospital-tax-increases-affect-you</link>
		<comments>http://ainerfraker.com/bay-area-estate-planning-attorneys/hospital-tax-increases-affect-you/#comments</comments>
		<pubDate>Tue, 21 May 2013 18:00:06 +0000</pubDate>
		<dc:creator>John Erik Fraker, Esq.</dc:creator>
				<category><![CDATA[Bay Area Tax Attorney]]></category>
		<category><![CDATA[Bay Area Tax Lawyer]]></category>
		<category><![CDATA[Business Tax Strategies]]></category>
		<category><![CDATA[For Business]]></category>
		<category><![CDATA[Oakland Tax Attorney]]></category>
		<category><![CDATA[Oakland Tax Lawyer]]></category>
		<category><![CDATA[San Jose Tax Attorney]]></category>
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		<category><![CDATA[Saratoga Tax Attorney]]></category>
		<category><![CDATA[Saratoga Tax Lawyer]]></category>
		<category><![CDATA[Tax Planning]]></category>

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		<description><![CDATA[Saratoga Tax Lawyers - The Hospital Insurance (HI) tax rate (currently at 1.45%) would be increased by 0.9 percentage points on individual taxpayer earnings (wage withholding and SE tax) in excess of compensation thresholds for the taxpayer&#8217;s filing status; see table below. Wage Withholding – Thus, the wage withholding HI rate would be 1.45% up to [...]]]></description>
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