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Author Archives: Courtney Holst

Announcements Gordon MacLean of RJI CPAs is Recognized by the OCBJ as One of the 500 most Influential People in OC
November 15, 2022in Announcements 0 Comments 0 Likes

Gordon MacLean of RJI CPAs is Recognized by the OCBJ as One of the 500 most Influential People in OC

Gordon has been an audit partner with RJI CPAs for over 11 years and specializes in audits of publicly traded and privately held businesses. Gordon has been in the public

by Courtney Holst
COVID-19 Net Operating Loss
May 31, 2020in COVID-19 0 Comments 0 Likes

CARES Act Alert – NOL Filing Deadline Now June 30, 2020

The CARES Act has loosened the rules around net operating loss deductions (NOLs), in addition to other tax relief. The CARES Act provides a five-year carryback for losses earned in

by Courtney Holst
In The News AB-5: California’s Worker Classification Problem
February 21, 2020in In The News 0 Comments 0 Likes

AB-5: California’s Worker Classification Problem

Businesses with workers in California are dealing with a new tax headache this year. In the fallout from the 2018 Dynamex ruling, California lawmakers passed Assembly Bill 5 (AB-5), which

by Courtney Holst
In The News California Cannabis Update
November 7, 2019in In The News 0 Comments 0 Likes

California Cannabis Update

California has the largest legal marijuana market in the world and is on track to post a record $3.1 billion in cannabis sales this year, representing a 23% increase over

by Courtney Holst
Insights Thinking about converting from a C corporation to an S corporation?
November 4, 2019in Insights 0 Comments 0 Likes

Thinking about converting from a C corporation to an S corporation?

The right entity choice can make a difference in the tax bill you owe for your business. Although S corporations can provide substantial tax advantages over C corporations in some

by Courtney Holst
Insights It’s not too late to trim your 2019 tax bill
October 28, 2019in Insights 0 Comments 0 Likes

It’s not too late to trim your 2019 tax bill

Fall is in the air and that means it’s time to turn your attention to year-end tax planning. While several clear strategies and tactics emerged during the first tax filing

by Courtney Holst
Insights Accelerate depreciation deductions with a cost segregation study
October 21, 2019in Insights 0 Comments 0 Likes

Accelerate depreciation deductions with a cost segregation study

Is your business depreciating over a 30-year period the entire cost of constructing the building that houses your operation? If so, you should consider a cost segregation study. It may

by Courtney Holst
Insights Setting up a Health Savings Account for your small business
October 14, 2019in Insights 0 Comments 0 Likes

Setting up a Health Savings Account for your small business

Given the escalating cost of employee health care benefits, your business may be interested in providing some of these benefits through an employer-sponsored Health Savings Account (HSA). For eligible individuals,

by Courtney Holst
Insights IRS issues final QBI real estate safe harbor rules
October 10, 2019in Insights 0 Comments 0 Likes

IRS issues final QBI real estate safe harbor rules

Earlier this year, the IRS published a proposed safe harbor giving owners of certain rental real estate interests the opportunity to take advantage of the qualified business income (QBI) deduction.

by Courtney Holst
Insights Understanding and controlling the unemployment tax costs of your business
October 7, 2019in Insights 0 Comments 0 Likes

Understanding and controlling the unemployment tax costs of your business

As an employer, you must pay federal unemployment (FUTA) tax on amounts up to $7,000 paid to each employee as wages during the calendar year. The rate of tax imposed

by Courtney Holst
Insights The chances of an IRS audit are low, but business owners should be prepared
October 1, 2019in Insights 0 Comments 0 Likes

The chances of an IRS audit are low, but business owners should be prepared

Many business owners ask: How can I avoid an IRS audit? The good news is that the odds against being audited are in your favor. In fiscal year 2018, the

by Courtney Holst
Insights IRS provides additional guidance on bonus depreciation under the TCJA
September 24, 2019in Insights 0 Comments 0 Likes

IRS provides additional guidance on bonus depreciation under the TCJA

The IRS has released final regulations and another round of proposed regs for the first-year 100% bonus depreciation deduction. The Tax Cuts and Jobs Act (TCJA) expanded the deduction to

by Courtney Holst
In The News California Tax Traps on M&A Transactions
September 22, 2019in In The News 0 Comments 0 Likes

California Tax Traps on M&A Transactions

If you think it’s easy to structure the sale of a business to minimize taxes, think again. Over the last four decades, RJI CPAs has noticed a disturbing trend in

by Courtney Holst
Insights 2019 Q4 tax calendar
September 11, 2019in Insights 0 Comments 0 Likes

2019 Q4 tax calendar

Key deadlines for businesses and other employers Here are some of the key tax-related deadlines affecting businesses and other employers during the fourth quarter of 2019. Keep in mind that

by Courtney Holst
In The News “Q of E” Your “E” Ticket to a Successful Acquisition
August 14, 2019in In The News 0 Comments 0 Likes

“Q of E” Your “E” Ticket to a Successful Acquisition

If you are thinking of buying or selling a company, you have probably heard the term “due diligence.” What does this term actually mean? Although due diligence can essentially mean

by Courtney Holst
In The News How Is the Restaurant Industry Impacted by Tax Reform?
July 22, 2019in In The News 0 Comments 0 Likes

How Is the Restaurant Industry Impacted by Tax Reform?

The Tax Cuts and Jobs Act has yielded just as many questions as answers since its inception. Restaurants structured as C-Corporations enjoy a 21% tax rate, while restaurants operating as

by Courtney Holst
In The News State Court Throws Contract Workers Into Upheaval
July 1, 2019in In The News 0 Comments 0 Likes

State Court Throws Contract Workers Into Upheaval

With the Dynamex decision, the California Supreme Court created new, unlegislated law with respect to the use of independent contractors; many companies continue to seek advice on how to mitigate

by Courtney Holst
In The News Challenges Facing the Hospitality Industry
June 6, 2019in In The News 0 Comments 0 Likes

Challenges Facing the Hospitality Industry

One of the biggest challenges for the hospitality industry is the balancing act between customer service and the related internal controls that go into running a hotel, resort or restaurant.

by Courtney Holst
In The News Pay Zero Tax on Sale of Your Business/Stock/Other Assets!?
February 11, 2019in In The News 0 Comments 0 Likes

Pay Zero Tax on Sale of Your Business/Stock/Other Assets!?

Created by the Tax Cuts and Jobs Act (TCJA), Opportunity Zones were designed to increase investment in low-income communities throughout the country. In June of 2018 over 8,000 communities in

by Courtney Holst
In The News It’s Only Been 20+ Years…..Not-for-Profits, Are You Ready?
December 3, 2018in In The News 0 Comments 0 Likes

It’s Only Been 20+ Years…..Not-for-Profits, Are You Ready?

That is how long it has been since the Financial Accounting Standards Board (FASB) last modified the accounting rules and disclosure requirements for non-profit entities, including churches, schools and 501(c)3

by Courtney Holst
In The News Calculator and pen to do Cost Segregation work
November 5, 2018in In The News 0 Comments 0 Likes

Cost Segregation & Tax Reform – Opportunities for Increased Depreciation and Expensing

With the Tax Reform legislation passed in December 2017 and effective for new and used fixed asset additions, businesses can elect a 100% depreciation deduction for qualified tangible personal property.

by Courtney Holst
In The News Accountant's desk
October 29, 2018in In The News 0 Comments 0 Likes

Could a Change in Accounting Method Save Taxes?

With the 2017 tax filing season at a close, taxpayers and their accountants are now shifting their focus to year-end planning. While most year-end planning conversations include a discussion about

by Courtney Holst
In The News Cryptocurrency (and What it Means for Your Taxes)
August 20, 2018in In The News 0 Comments 0 Likes

Cryptocurrency (and What it Means for Your Taxes)

Bitcoin had a banner year in 2017. Though it’s been around for almost a decade, the explosive growth experienced in 2017 has piqued the interest of investors and the IRS

by Courtney Holst
In The News Upcoming Changes to the Measure of Inventory
March 20, 2018in In The News 0 Comments 0 Likes

Upcoming Changes to the Measure of Inventory

Confucius said, “Life is really simple,but we insist on making it complicated”. This truth can be said for the accounting profession and some of its related accounting pronouncements. With complex

by Courtney Holst
In The News Crossing State Lines: Complexities of State Business
March 20, 2018in In The News 0 Comments 0 Likes

Crossing State Lines: Complexities of State Business

Many state governments are placing an increased emphasis on ensuring that out- of-state businesses that should be paying sales and income taxes are registered and are paying the proper amount

by Courtney Holst
In The News Capitalize on the Hot M&A Market?
March 20, 2018in In The News 0 Comments 0 Likes

Capitalize on the Hot M&A Market?

Last year, the value of Merge & Acquisition (M&A) transactions reached a record high with aggregate deals in excess of $4.8 trillion. This exceed the previous high in 2007 which

by Courtney Holst
In The News Who is Watching Over your Finances?
March 20, 2018in In The News 0 Comments 0 Likes

Who is Watching Over your Finances?

The Securities and Exchange Commission (SEC) requires all listed companies to have an audit committee (or equivalent) as part of its Board of Directors. Highly effective audit committees are comprised

by Courtney Holst
In The News Due Diligence and Quality of Earnings
March 20, 2018in In The News 0 Comments 0 Likes

Due Diligence and Quality of Earnings

If you are thinking of buying or selling a company, you have probably heard the term ‘due diligence’. What does this term actually mean? Read More

by Courtney Holst
In The News IRS Loses Third Captive Case
March 20, 2018in In The News 0 Comments 0 Likes

IRS Loses Third Captive Case

On September 21st, 2015 the U.S. Tax Court ruled in favor of an insurance company, R.V.I. Guaranty Co., Ltd. & Subsidiaries v. Commissioner. It is the third major captive insurance

by Courtney Holst
In The News Simplify to Innovate
March 20, 2018in In The News 0 Comments 0 Likes

Simplify to Innovate

Taking something complex and making it as simple as possible is an important aspect of innovation. To quote one of the great innovators of our time, Steve Jobs, “Simple can

by Courtney Holst
In The News Upcoming Changes to Measurement
March 20, 2018in In The News 0 Comments 0 Likes

Upcoming Changes to Measurement

Confucius said, “Life is really simple, but we insist on making it complicated”. This truth can be said for the accounting profession and some of its related accounting pronouncements. With

by Courtney Holst
In The News Thinking of Expanding Your Business? Consider the Following Sources of Capital
March 20, 2018in In The News 0 Comments 0 Likes

Thinking of Expanding Your Business? Consider the Following Sources of Capital

Are you thinking of expanding your business? If you, you are probably weighing numerous options. Read More

by Courtney Holst
In The News RJI Accounting Ranking
March 20, 2018in In The News 0 Comments 0 Likes

RJI Accounting Ranking

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by Courtney Holst
In The News RJI Names Fernando R. Jimenez as Chief Executive Officer
March 20, 2018in In The News 0 Comments 0 Likes

RJI Names Fernando R. Jimenez as Chief Executive Officer

RJI International CPAs, a full-service CPA and consulting firm, has named Fernando R. Jimenez, CPA, as the CEO and Director of Tax Services. Read More

by Courtney Holst
In The News Accounting For Success
March 20, 2018in In The News 0 Comments 0 Likes

Accounting For Success

Manuel Ramirez knew what he wanted to focus on as soon as he earned his business degree: ” Working at an international accounting firm that would allow me the flexibility

by Courtney Holst
In The News International Tax Strategies – Reduce Your Tax Rate (Orange County Business Journal)
March 20, 2018in In The News 0 Comments 0 Likes

International Tax Strategies – Reduce Your Tax Rate (Orange County Business Journal)

March 20, 2018 Microsoftʼs paying a 7 percent tax rate! How you ask? By utilizing some basic international tax strategies which might apply to you! The fact is, few large

by Courtney Holst
In The News Which Way For Wealthy?
March 20, 2018in In The News 0 Comments 0 Likes

Which Way For Wealthy?

First Foundation Inc. had no interest in expanding beyond California until last November. That’s when Proposition 30 passed, bringing a tax hike to households throughout the state with more than

by Courtney Holst
In The News International Tax Strategies – Reduce Your Tax Rate!
March 20, 2018in In The News 0 Comments 0 Likes

International Tax Strategies – Reduce Your Tax Rate!

March 20, 2018 Microsoft is paying a 7 percent tax rate! How you ask? By utilizing some basic international tax strategies which might apply to you! The fact is, few

by Courtney Holst
In The News The CPA Issue: How to Choose a CPA
March 20, 2018in In The News 0 Comments 0 Likes

The CPA Issue: How to Choose a CPA

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by Courtney Holst
In The News RJI Ramirez Jimenez International joins global CPA network
March 20, 2018in In The News 0 Comments 0 Likes

RJI Ramirez Jimenez International joins global CPA network

The Irvine-based firm’s CEO says its association with DFK will help expand its worldwide reach. Brandon Russell, OC Metro Irvine-based RJI Ramirez Jimenez International has been selected as the Orange

by Courtney Holst
In The News Ramirez International Changes its Name
March 20, 2018in In The News 0 Comments 0 Likes

Ramirez International Changes its Name

The Irvine-based CPA firm also has moved into larger offices and launched a new website. Jenna Sweeney, OC Metro Ramirez International Inc. is rebranding as Ramirez Jimenez International. As part

by Courtney Holst
In The News California Society of CPAs
March 20, 2018in In The News 0 Comments 0 Likes

California Society of CPAs

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by Courtney Holst
In The News Ethnic Influence, by the Numbers
March 20, 2018in In The News 0 Comments 0 Likes

Ethnic Influence, by the Numbers

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by Courtney Holst
In The News For CPA firm, global focus is a big plus
March 20, 2018in In The News 0 Comments 0 Likes

For CPA firm, global focus is a big plus

Read More

by Courtney Holst
In The News Quien es Quien (Who’s Who)
March 20, 2018in In The News 0 Comments 0 Likes

Quien es Quien (Who’s Who)

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by Courtney Holst
Tax Alerts H.R.1 Tax Cuts and Jobs Act
March 20, 2018in Tax Alerts 0 Comments 0 Likes

H.R.1 Tax Cuts and Jobs Act

On November 2, 2017, after months of discussion, the U.S. House Ways and Means Committee released its sweeping bill to reform the tax code. Here is a brief summary of

by Courtney Holst
Tax Alerts New Property Capitalization Regulations Effective January 1, 2014
March 20, 2018in Tax Alerts 0 Comments 0 Likes

New Property Capitalization Regulations Effective January 1, 2014

Recently, the Internal Revenue Service issued final tangible property capitalization regulations. These regulations provide clarity to a complex area of tax law for business taxpayers who acquire tangible property or

by Courtney Holst
Tax Alerts American Taxpayer Relief Act of 2012
March 20, 2018in Tax Alerts 0 Comments 0 Likes

American Taxpayer Relief Act of 2012

The tax side of the fiscal cliff has been averted. The US Senate overwhelmingly passed legislation to avert the so-call fiscal cliff on January 1, 2013… American Taxpayer Relief Act

by Courtney Holst
Tax Alerts Prop 30
March 20, 2018in Tax Alerts 0 Comments 0 Likes

Prop 30

Temporary taxes to fund education. Guaranteed local public safety funding. Initiative Constitutional Amendment. Prop-30

by Courtney Holst
Tax Alerts Post-Election Tax Policy
March 20, 2018in Tax Alerts 0 Comments 0 Likes

Post-Election Tax Policy

President Obama secured a second term in office November 6, 2012, in the end winning the Electoral College by a wide margin. The President’s re-election now sets in motion what

by Courtney Holst
Press Releases RJI Ramirez Jimenez International adds Orange County’s fastest growing public company to its Impressive Client List
March 19, 2018in Press Releases 0 Comments 0 Likes

RJI Ramirez Jimenez International adds Orange County’s fastest growing public company to its Impressive Client List

IRVINE, Calif. – RJI Ramirez Jimenez International CPAs (RJI), a full-service CPA and consulting firm, has added Seychelle Environmental Technologies, Inc. (Seychelle) (OTCQB:SEYV.PK) to its already impressive client list .

by Courtney Holst
In The News Ramirez Jimenez International Experiences Growth in 30th Anniversary Year
March 19, 2018in In The News 0 Comments 0 Likes

Ramirez Jimenez International Experiences Growth in 30th Anniversary Year

Accounting Firm Takes on New Name, Larger Offices and New Website IRVINE, Calif. – Ramirez International, Inc., a Public Company Accounting Oversight Board (PCAOB) certified accounting firm specializing in servicing

by Courtney Holst
Industries Ramirez International Celebrates 30th Anniversary
March 19, 2018in Industries 0 Comments 0 Likes

Ramirez International Celebrates 30th Anniversary

IRVINE, Calif. (January 25, 2010) – Ramirez International has announced that it is celebrating its 30th anniversary of providing CPA and consulting services to its clients. Headquartered in Irvine, Calif.,

by Courtney Holst
Press Releases Manuel Ramirez, C.P.A. Elected President of the California Board of Accountancy
March 19, 2018in Press Releases 0 Comments 0 Likes

Manuel Ramirez, C.P.A. Elected President of the California Board of Accountancy

IRVINE, Calif. (December 14, 2009) – Manuel J. Ramirez, certified public accountant (CPA), president and chief executive officer of Ramirez International, has been unanimously elected president of the California Board

by Courtney Holst
Press Releases Ramirez International Offers Assistance In Wake of Approaching IRS Foreign Income Amnesty Program
March 19, 2018in Press Releases 0 Comments 0 Likes

Ramirez International Offers Assistance In Wake of Approaching IRS Foreign Income Amnesty Program

IRVINE, Calif. (September 2, 2009) – Ramirez International, an Orange County Calif.-based, full-service CPA and consulting firm announces special services designed to assist clients with the Internal Revenue Service (IRS)

by Courtney Holst
Press Releases Ramirez International Appoints Daniel Garrett, C.P.A, to Senior Manager, Estate and Tax Services
March 19, 2018in Press Releases 0 Comments 0 Likes

Ramirez International Appoints Daniel Garrett, C.P.A, to Senior Manager, Estate and Tax Services

IRVINE, Calif. (February 27, 2009) – Ramirez International, a full-service CPA and consulting firm, has announced that Daniel C. Garrett, CPA, has been appointed to senior manager of the firm’s

by Courtney Holst
Press Releases Manuel Ramirez, CPA, Appointed Vice President of The California Board of Accountancy
March 19, 2018in Press Releases 0 Comments 0 Likes

Manuel Ramirez, CPA, Appointed Vice President of The California Board of Accountancy

IRVINE, Calif. (January 9, 2009) – Manuel J. Ramirez, CPA, president and chief executive officer of Ramirez International, has been named vice president of the California Board of Accountancy. Since

by Courtney Holst
Industries Not-for-Profit
January 10, 2018in Industries 0 Comments 0 Likes

Not-for-Profit

Our experience with not-for-profit organizations includes: Tax exempt organizations Higher education Religious organizations Community organizations Youth organizations Private foundations Private clubs Civic and business charities organized under Section 501(c)(3) of

by Courtney Holst
Industries Employee Benefit Plans (ERISA)
January 10, 2018in Industries 0 Comments 0 Likes

Employee Benefit Plans (ERISA)

We provide audit services to: Defined benefit pension plans Defined contribution – 401(k) plans Health and welfare plans Public company plans subject to SEC reporting on Form 11-K Our approach

by Courtney Holst
Industries Wholesale & Retail
January 10, 2018in Industries 0 Comments 0 Likes

Wholesale & Retail

Our clients include numerous wholesale and retail businesses within a variety of industry sectors. We understand the issues that face many wholesale and retailing entities. Issues such as just-in-time inventory,

by Courtney Holst
Industries Food and Beverage Services
January 10, 2018in Industries 0 Comments 0 Likes

Food and Beverage Services

Our services to food and beverage service companies include: Supermarkets Food processing Food distribution Restaurants, including quick service restaurants (QSR) We have significant experience dealing with multi-unit operators, franchisors and

by Courtney Holst
Industries Hospitality, Entertainment & Professional Services
January 10, 2018in Industries 0 Comments 0 Likes

Hospitality, Entertainment & Professional Services

We provide audit and assurance services to a variety of clients in the hospitality, entertainment and professional services fields. Our clients include: Hotels and hotel operators Law firms Consulting practices

by Courtney Holst
Industries Health Care
January 10, 2018in Industries 0 Comments 0 Likes

Health Care

Our health care clients include: Hospitals Doctors Dentists Pharmaceuticals Practice management Managed care facilities, including senior and assisted living facilities We understand the medical insurance billing cycle, Medicare and Medicaid

by Courtney Holst
Industries High Technology
January 10, 2018in Industries 0 Comments 0 Likes

High Technology

Our technology clients include: Software Software-as-a-service Computer and peripherals Medical device Life science E-commerce Film Media Telecommunications Our experience includes licensing, royalties, patents, research and development arrangements, equity arrangements, and

by Courtney Holst
Industries Public Companies
January 10, 2018in Industries 0 Comments 0 Likes

Public Companies

We are registered with the Public Company Accounting Oversight Board (PCAOB). We provide annual audits and timely quarterly reviews for our public company registrants. While many of our clients have been

by Courtney Holst
Industries Manufacturing & Distribution
January 10, 2018in Industries 0 Comments 0 Likes

Manufacturing & Distribution

Our manufacturing and distribution clients include: Manufacturers Distributors Transportation providers We understand the issues that face many manufacturing and distributing concerns. Issues such as just-in-time inventory, FIFO, LIFO, asset impairment

by Courtney Holst
Industries Real Estate
January 10, 2018in Industries 0 Comments 0 Likes

Real Estate

Our services to real estate entities comprise: Real estate developers Owner Contractors Investment management companies Real estate investment trusts (REIT’s) In additional to traditional audit and assurance services and income

by Courtney Holst

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