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	<title>Robert F. Murray</title>
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	<link>http://www.robertfmurray.com</link>
	<description>Expect More Than Just Numbers</description>
	<lastBuildDate>Tue, 15 May 2012 12:02:20 +0000</lastBuildDate>
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		<title>What Considerations Should be Made in Drafting Buy-Sell Agreements?</title>
		<link>http://www.robertfmurray.com/small-business/what-considerations-should-be-made-in-drafting-buy-sell-agreements/</link>
		<comments>http://www.robertfmurray.com/small-business/what-considerations-should-be-made-in-drafting-buy-sell-agreements/#comments</comments>
		<pubDate>Tue, 15 May 2012 12:02:20 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Business]]></category>
		<category><![CDATA[Planning & Strategies]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[buy-sell agreements]]></category>
		<category><![CDATA[FMV]]></category>
		<category><![CDATA[independent valuation]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2086</guid>
		<description><![CDATA[By: Heather I-D Graham, CPA, CVA Drafting Buy-Sell Agreements requires that special consideration be given to a number of special rules that affect valuations for estate and gift tax purposed.  For example, options to acquire property at less than FMV and restrictions on the right to sell property are generally disregarded in determining value.  An [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>2013</title>
		<link>http://www.robertfmurray.com/small-business/2013/</link>
		<comments>http://www.robertfmurray.com/small-business/2013/#comments</comments>
		<pubDate>Thu, 10 May 2012 12:35:01 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Business]]></category>
		<category><![CDATA[Individuals]]></category>
		<category><![CDATA[2013 taxes]]></category>
		<category><![CDATA[tax rate increase]]></category>
		<category><![CDATA[taxes and election]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2077</guid>
		<description><![CDATA[Written by: Keith Frame, CPA We haven’t talked much about it. We have not yet done much planning in consideration of it. I think most of us CPAs believed it would never come to be (and still don’t in some cases). But the year 2013 is set to usher in a wave of tax increases [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Flow-Through Withholding Law: Some New and Some Old</title>
		<link>http://www.robertfmurray.com/small-business/michigan-business-tax/flow-through-withholding-law-some-new-and-some-old/</link>
		<comments>http://www.robertfmurray.com/small-business/michigan-business-tax/flow-through-withholding-law-some-new-and-some-old/#comments</comments>
		<pubDate>Wed, 02 May 2012 17:25:58 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Business]]></category>
		<category><![CDATA[Michigan Business Tax]]></category>
		<category><![CDATA[CIT]]></category>
		<category><![CDATA[MBT]]></category>
		<category><![CDATA[Michigan Corporate Income Tax]]></category>
		<category><![CDATA[Michigan Withholding]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2075</guid>
		<description><![CDATA[Written by: Scot Smith, CPA NEW MICHIGAN CORPORATE INCOME TAX (CIT) EFFECTIVE JANUARY 1, 2012 With the new Michigan Corporate Income Tax replacing the old Michigan Business Tax effective January 1, 2012 we want to inform you of a new law regarding flow-through income tax withholding responsibilities: Michigan based partnerships, “S” corporations and Limited Liability [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Get Your Quickbooks File Up-to-Date</title>
		<link>http://www.robertfmurray.com/small-business/get-your-quickbooks-file-up-to-date/</link>
		<comments>http://www.robertfmurray.com/small-business/get-your-quickbooks-file-up-to-date/#comments</comments>
		<pubDate>Tue, 01 May 2012 13:10:44 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Business]]></category>
		<category><![CDATA[Individuals]]></category>
		<category><![CDATA[quickbooks]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2071</guid>
		<description><![CDATA[Written by: Lisa Whyte, CPA If you use QuickBooks, you understand that we use your data to prepare your tax return.  You may not realize that we don’t simply take your numbers and use them as is.  We typically verify the accuracy of your accounts.  We frequently need to make some adjustments to correct your [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Time to Write Off the Old GM Stock</title>
		<link>http://www.robertfmurray.com/individuals/time-to-write-off-the-old-gm-stock/</link>
		<comments>http://www.robertfmurray.com/individuals/time-to-write-off-the-old-gm-stock/#comments</comments>
		<pubDate>Thu, 12 Apr 2012 18:36:40 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Individuals]]></category>
		<category><![CDATA[Tax Tips & Alerts]]></category>
		<category><![CDATA[MTLQQ]]></category>
		<category><![CDATA[write off stock loss]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2069</guid>
		<description><![CDATA[The old GM stock (more recently being traded as MTLQQ) stopped trading on the pink sheets in 2011, so now investors are allowed to take the loss on their 2011 tax returns. If you have already filed your return but have a loss you would like to take, we can certainly help you amend that [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Michigan Unemployment Tax Credit</title>
		<link>http://www.robertfmurray.com/small-business/michigan-unemployment-tax-credit/</link>
		<comments>http://www.robertfmurray.com/small-business/michigan-unemployment-tax-credit/#comments</comments>
		<pubDate>Tue, 10 Apr 2012 19:03:09 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Business]]></category>
		<category><![CDATA[Tax Tips & Alerts]]></category>
		<category><![CDATA[michigan unemployment tax credit]]></category>
		<category><![CDATA[tax credit]]></category>
		<category><![CDATA[unemployment]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2063</guid>
		<description><![CDATA[Written by: Annette Clark, CPA You may be eligible for a Michigan Unemployment Tax Credit. To determine if you are eligible for the Michigan Unemployment Tax Credit you need to locate your “actual reserve” balance as of June 30, 2010 as shown on your 2011 Michigan Unemployment Annual Tax Rate Determination.   If this balance is [...]]]></description>
		<wfw:commentRss>http://www.robertfmurray.com/small-business/michigan-unemployment-tax-credit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Worker Classification Issues…The Battle is Still Being Waged</title>
		<link>http://www.robertfmurray.com/small-business/worker-classification-issues%e2%80%a6the-battle-is-still-being-waged/</link>
		<comments>http://www.robertfmurray.com/small-business/worker-classification-issues%e2%80%a6the-battle-is-still-being-waged/#comments</comments>
		<pubDate>Tue, 27 Mar 2012 14:10:36 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Business]]></category>
		<category><![CDATA[independent contractor]]></category>
		<category><![CDATA[VCSP]]></category>
		<category><![CDATA[voluntary classification program]]></category>
		<category><![CDATA[worker classification]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2047</guid>
		<description><![CDATA[Written by: Michael P. Riley, CPA Worker classification cases have been a bone of contention for the IRS for many decades and still are.  Businesses that hire workers as independent contractors save money on federal and state employment taxes.  Determining whether a worker should be treated as an employee or as an independent contractor depends [...]]]></description>
		<wfw:commentRss>http://www.robertfmurray.com/small-business/worker-classification-issues%e2%80%a6the-battle-is-still-being-waged/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Use Your Tax Refund Wisely</title>
		<link>http://www.robertfmurray.com/individuals/use-your-tax-refund-wisely/</link>
		<comments>http://www.robertfmurray.com/individuals/use-your-tax-refund-wisely/#comments</comments>
		<pubDate>Mon, 26 Mar 2012 14:07:55 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Individuals]]></category>
		<category><![CDATA[reduce debt]]></category>
		<category><![CDATA[smart money management]]></category>
		<category><![CDATA[tax refund]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2045</guid>
		<description><![CDATA[If you are one of the millions that receive a sizable tax refund every year, why not use the extra money to help out your personal balance sheet.  Here are some ideas for your refund that will be more beneficial than just spending it on whatever&#8230; Use the cash to pay down your debt.  Reduce [...]]]></description>
		<wfw:commentRss>http://www.robertfmurray.com/individuals/use-your-tax-refund-wisely/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The New Michigan Corporate Income Tax</title>
		<link>http://www.robertfmurray.com/small-business/michigan-business-tax/the-new-michigan-corporate-income-tax/</link>
		<comments>http://www.robertfmurray.com/small-business/michigan-business-tax/the-new-michigan-corporate-income-tax/#comments</comments>
		<pubDate>Wed, 21 Mar 2012 13:06:34 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[Business]]></category>
		<category><![CDATA[Michigan Business Tax]]></category>
		<category><![CDATA[CIT]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[MBT]]></category>
		<category><![CDATA[Michigan Corporate Income Tax]]></category>
		<category><![CDATA[michigan tax]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2040</guid>
		<description><![CDATA[Written By: Tina Powell, CPA Most of you may have heard that there is a new tax in town.    Effective January 1, 2012, the Michigan Corporate Income Tax (CIT) replaces the unpopular Michigan Business Tax (MBT.)  It is estimated that it will relieve 95,000 Michigan businesses from the burden of filing a business return and [...]]]></description>
		<wfw:commentRss>http://www.robertfmurray.com/small-business/michigan-business-tax/the-new-michigan-corporate-income-tax/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Ask the Financial Planner</title>
		<link>http://www.robertfmurray.com/in-the-news/ask-the-financial-planner/</link>
		<comments>http://www.robertfmurray.com/in-the-news/ask-the-financial-planner/#comments</comments>
		<pubDate>Tue, 20 Mar 2012 13:40:42 +0000</pubDate>
		<dc:creator>Lisa Castle</dc:creator>
				<category><![CDATA[In The News]]></category>
		<category><![CDATA[ask the financial planner]]></category>
		<category><![CDATA[financial planning]]></category>
		<category><![CDATA[public television]]></category>
		<category><![CDATA[wcmu]]></category>

		<guid isPermaLink="false">http://www.robertfmurray.com/?p=2035</guid>
		<description><![CDATA[Our very own Mike Harter will be hosting the Ask the Financial Planner show on the CMU Public Broadcasting channel on March 29th at 7:30 p.m. If you would like to participate by asking questions, you can do so the following ways: 1.  Call in and speak to our phone volunteers from 7:30pm-8pm during our live [...]]]></description>
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		<slash:comments>0</slash:comments>
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