IT'S December, the month for creating tax deductions. You are in the process of prepaying all sorts of inputs for next season. As of this writing, the Section 179 expense deduction is still sitting at $25,000, but even if it is increased, as a clienttold me the other day, "we aren't going to buy equipment just for the tax deduction." So what other tax deductions are available? How about qualified retirement plans?
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