Sunday, May 24, 2015

What's new for 2Q15 - DCarsonCPA rolling out the lines for Innovation, Growth, Exceptional Teamwork and Full Recovery in the Economy and Financials.

What's new for 2Q15 - DCarsonCPA rolling out the lines for Innovation, Growth, Exceptional Teamwork beyond the divides as supporting the Core of Value and Full Recovery in the Economy and Financials.


The New Lines are Focused on the Distillate Balance of Innovation for Growth and Risk Management as the key balancing lines of needs in the Economy and Financials in the Age of Big Data:

The Core Lines remain:

Accounting / Financials / Analysis & Research

 DCarsonCPA on Financial Statements and Accounting


 DCarsonCPA on Tax Services and Research

Compliance and Regulatory Reporting

 DCarsonCPA on Compliance and Regulatory Project Services

Financial Analysis, Markets Analysis and Cross Functional Research (for Strategic and Operational needs)

 DCarsonCPA Entity and Sector Lines

Working with strong skills on Financial Analysis, NYSSA training on the CFA Path, Cost Accounting / Managerial Finance, Industry, Product, Market and Sector Analysis (For Entity needs on Strategy, Operations and Analysis ) . Cross skills on deep Economic Research (Global and Domestic) . E2E^2 Entity to Economy and Economy to Entity skills  to needs.

Project Management and Business Analysis skills for the Technology lines of Innovation:

 DCarsonCPA on Project Management and Business Analysis

Core lines on Wealth Management and Financial Sector Project support Services and Research:

 DCarsonCPA by LOBs on Services Core Financial Sector ad Aligned Sectors

DCarsonCPA Global Lines for the lines to help on cross sector needs on Global Trade, Aid and Economic Growth for Teamwork to help on the Economy on pathways of value for Global Humanity in the Aggregate. Balancing in the needs at home and abroad.

 DCarsonCPA Global

 DCarsonCPA on the Domestic Economy and Financials for the key points to help on the Core of Value, Economic Growth, Full Recovery and Teamwork beyond the divides to help on the needs for these generations and the next to follow. A line of immediate, short, medium and long duration value to the Economy and Financials to help on the needs on Services, Research and Outreach to help on the Economy.

 DCarsonCPA on the Economy

Sunday, April 26, 2015

DCarsonCPA on Risk Management (across 3 Classes of Relevant Risk)

DCarsonCPA on Risk Management: The Traditional Lines on Risk Management start from the perspective of Risk Management and Insurance, considering the evaluation and determination of Assets of Value and the Risks those Assets face in the Market Place producing Value At Risk.

Insurance itself is a complex area of the market with lots of variation to the various contracts that define Insurance, Assets, Insurable Interests and Value at Risk sufficient to compel a willing consumer and a willing Insurer to meet and draft a policy and over a detailed course of underwriting and agreement, Insure an  Asset (in gross over simplification providing that ALL contractual terms not the least of which including Legality and Definition of Value are met). The level of Drafting an Insurance Contract is a Legal Issue beyond our scope for communication here most readily defined by an Attorney with strong skills on Insurance Contracts. That noted there are many points where Accounting, Financial, Tax and Finance, Insurance Industry (Actuarial, Pensions et al) and Paralegal skills on legal support services (LSS) and Compliance connect for Insurance, Pensions, Investments, Risk and Asset Management in the Insurance space. An Insurer is a state regulated entity.   Each state has it's own rules on Insurance and a State Insurance Regulatory charged with Duties to oversee Insurance in that state. Insurance is considered a Financial Instrument, and as such is regulated by the states at the state level.

Our lines on Risk Management consider the start points on conventional Risk Management for Entities and Portfolios AND the companion lines on Risk + Cyber , and Risk + VUCA because we live in complex times where the study of Entities and the Economy point to needs for Entities and broad needs for the Economy in the Aggregate.

Our lines on Entity and Sector points and LOBs by Services point to the key points where we can help on Services, Research and Outreach on Risk Management across Entity and Sector lines in the Market Place. Find your way to Our key points on Risk Management as key points where we can assist on Risk Management, Audit, Taxes, Financials, Advisory, Research and more in the Aggregate including Compliance support lines.

To learn more: Contact Us or e-mail

Saturday, February 14, 2015

DCarsonCPA on Tax Services

DCarsonCPA on Tax Services:

A Quick line up of relevant points to follow with us for needs on Taxation and Tax Services:

DCarsonCPA on Taxes and Taxation

DCarsonCPA on Tax Services on Storify (*) we include this line as an informative slide show we put together a ways back - our piece has some good context so we linked it here but please read the note below on context.

(*) Storify is an open line please note that items marked "related" would not be from our brand lines. Since Storify is an open source line there may be other non related lines there - they should be observed as such being Non Related as they are. 

That noted you can follow the links on Our post there on Tax Services to our Business, Non Profit and Individual lines on Tax Services.

Back on track to Taxes:

New Lines at:

DCarsonCPA on Tax Services on Linkedin

DCarsonCPA on Tax Services at Tumblr

Other links to support lines on Tax Services.

Our Website on the cross functional support lines at DCarsonCPA
Our Updates on the Core Financials and lines on Accounting, Taxes, Entity Financials and Strategic and Operational support DCarsonCPA E2E^2 Entity to Economy and Economy to Entity. From the DCarsonCPA Entity and Sector Lines and the many related lines at DCarsonCPA .
DCarsonCPA on Tax Services, Research and Outreach for Industry / Business, Non Profits, Foundations, Government, and Individual / Family Lines. DCarsonCPA on Tax Services.

For the pathways where we meet on Tax Services, Financias, Economic Research, Legal Support, Project Management, Business Analysis and more in the Aggregate map to DCarsonCPA

DCarsonCPA on Core Financials

DCarsonCPA on Core Financials: Withe the wide range of work we do on Integrated Research to connect the lines of Economics, Financials, Legal and IT / Technology Research to help on cross functional workflows for Industry, Non Profit, Government, NGO and Individual / Family and Community needs through Financials it becomes important at times to return to the value of core relevant skills and workflows. We are working substantial lines of Big Data refined to Big Knowledge for the needs across sectors in the Economy.

The key needs shared by ALL sectors generally correspond to growth, efficiency, improvements and renewal. The skills we bring through cost accounting, connect to statistical optimization, economic, financial, legal, IT and cross sector value points. We work from core Financial skills to the growth skills to Advanced Legal, Economic and IT skills to the strong based of Financials, Compliance, Taxation, Project Management, Business Analysis and Lean Management Consulting for Boards, Directors, Senior Executives, Senior Management, Teamwork with Clients, Vendors. Bankers, Investment Bankers, Attorneys, Regulators, other CPAs and the many varied relevant lines of Entity Stakeholders .

The Relevant core of skills correspond to skills to support lines on Accounting, Financials, and Taxes in relation to the needs of Business, Non Profit, Government and Individual / Family needs on Financials.

Here is a relevant presentation to speak to those lines which compliment Economic Research, Legal Research, Financial Research and Tax Research as relevant lines of value on services.

DCarsonCPA Core Financials Visual Set from Dean Carson CPA & Strategic Consultant

You can  learn more at DCarsonCPA and follow the key points and the lines of services, research and outreach to help on cross sector needs on the Economy.

Thursday, October 31, 2013

DCarsonCPA The Reading Rooms

DCarsonCPA The Reading Rooms - a sketch draft in review

A knowledge driven business thrives on continual learning, development and growth. As we move forward we find significant important lines that can contribute to the complex needs on consulting and the very simple lines of it all reverts back to the needs for strong and compliant financials, insight for management consulting / advisory,  and the key point that learning in a vacuum is unsustainable.  A pipeline of new ideas and continual learning in support of the strategic and operational overlays to the base line of financials for decision makers.

The Financials and Compliance are the foundation - if handled correctly they produce a strong foundation
 for analysis to look at the business or entity financials and then map them out to the broader economy to use technology and help support the lines for  economic growth and  opportunity lines. Opportunity seeking in the Economy and competing for the lines of supply and demand are par for the course in business and we reconnect accounting to it's economic perspective on strategy.

DCarsonCPA by LOBS on Services

DCarsonCPA on FB

DCarsonCPA on Tumblr

Just a few of the many points on knowledge plus services from

DCarsonCPA on Insurance

DCarsonCPA sketch draft on Insurance. Will return soon to expand.

Mapping in the Resources

Current Awareness

Insurance / Risk Management


Investment Management

Support Services


Pensions and Employee Benefits.

Investment Management

Friday, September 20, 2013

Outlining the Needs on Deductions and Witholdings of Tax on Payments for Foreign Persons § 1.1441-1 (It's complicated)

Outlining the Needs on Deductions and Witholdings of Tax on Payments for Foreign Persons § 1.1441-1   .... ( In a word... It's complicated).

This is an outline of the structure for the Rules to fill into and we can help on your needs if you are a "Foreign" or Non-US Resident with US Tax Requirements. You can learn more of us at DCarsonCPA - we are a practice that works with knowledge, experience, teamwork, domestic and global research for the Client needs on Accounting, Taxes, Financials, Compliance and more. We work with Technology that can help on Financial Decision Making.

For your reading on Taxes below:

§ 1.1441-0   Outline of regulation provisions for section 1441.

This section lists captions contained in §§ 1.1441-1 through 1.1441-9.

§ 1.1441-1   Requirement for the deduction and withholding of tax on payments to foreign persons.

(a) Purpose and scope.
(b) General rules of withholding.
(1) Requirement to withhold on payments to foreign persons.
(2) Determination of payee and payee's status.
(i) In general.
(ii) Payments to a U.S. agent of a foreign person.
(iii) Payments to wholly-owned entities.
(A) Foreign-owned domestic entity.
(B) Foreign entity.
(iv) Payments to a U.S. branch of certain foreign banks or foreign insurance companies.
(A) U.S. branch treated as a U.S. person in certain cases.
(B) Consequences to the withholding agent.
(C) Consequences to the U.S. branch.
(D) Definition of payment to a U.S. branch.
(E) Payments to other U.S. branches.
(v) Payments to a foreign intermediary.
(A) Payments treated as made to persons for whom the intermediary collects the payment.
(B) Payments treated as made to foreign intermediary.
(vi) Other payees.
(vii) Rules for reliably associating a payment with a withholding certificate or other appropriate documentation.
(A) Generally.
(B) Special rules applicable to a withholding certificate from a nonqualified intermediary or flow-through entity.
(C) Special rules applicable to a withholding certificate provided by a qualified intermediary that does not assume primary withholding responsibility.
(D) Special rules applicable to a withholding certificate provided by a qualified intermediary that assumes primary withholding responsibility under chapter 3 of the Internal Revenue Code.
(E) Special rules applicable to a withholding certificate provided by a qualified intermediary that assumes primary Form 1099 reporting and backup withholding responsibility but not primary withholding under chapter 3.
(F) Special rules applicable to a withholding certificate provided by a qualified intermediary that assumes primary withholding responsibility under chapter 3 and primary Form 1099 reporting and backup withholding responsibility and a withholding certificate provided by a withholding foreign partnership.
(3) Presumptions regarding payee's status in the absence of documentation.
(i) General rules.
(ii) Presumptions of classification as individual, corporation, partnership, etc.
(A) In general.
(B) No documentation provided.
(C) Documentary evidence furnished for offshore account.
(iii) Presumption of U.S. or foreign status.
(A) Payments to exempt recipients.
(B) Scholarships and grants.
(C) Pensions, annuities, etc.
(D) Certain payments to offshore accounts.
(iv) Grace period.
(v) Special rules applicable to payments to foreign intermediaries.
(A) Reliance on claim of status as foreign intermediary.
(B) Beneficial owner documentation or allocation information is lacking or unreliable.
(C) Information regarding allocation of payment is lacking or unreliable.
(D) Certification that the foreign intermediary has furnished documentation for all of the persons to whom the intermediary certificate relates is lacking or unreliable.
(vi) U.S. branches.
(vii) Joint payees.
(A) In general.
(B) Special rule for offshore accounts.
(viii) Rebuttal of presumptions.
(ix) Effect of reliance on presumptions and of actual knowledge or reason to know otherwise.
(A) General rule.
(B) Actual knowledge or reason to know that amount of withholding is greater than is required under the presumptions or that reporting of the payment is required.
(x) Examples.
(4) List of exemptions from, or reduced rates of, withholding under chapter 3 of the Code.
(5) Establishing foreign status under applicable provisions of chapter 61 of the Code.
(6) Rules of withholding for payments by a foreign intermediary or certain U.S. branches.
(i) In general.
(ii) Example.
(7) Liability for failure to obtain documentation timely or to act in accordance with applicable presumptions.
(i) General rule.
(ii) Proof that tax liability has been satisfied.
(iii) Liability for interest and penalties.
(iv) Special effective date.
(v) Examples.
(8) Adjustments, refunds, or credits of overwithheld amounts.
(9) Payments to joint owners.
(c) Definitions.
(1) Withholding.
(2) Foreign and U.S. person.
(3) Individual.
(i) Alien individual.
(ii) Nonresident alien individual.
(4) Certain foreign corporations.
(5) Financial institution and foreign financial institution.
(6) Beneficial owner.
(i) General rule.
(ii) Special rules.
(A) General rule.
(B) Foreign partnerships.
(C) Foreign simple trusts and foreign grantor trusts.
(D) Other foreign trusts and foreign estates.
(7) Withholding agent.
(8) Person.
(9) Source of income.
(10) Chapter 3 of the Code.
(11) Reduced rate.
(12) Payee.
(13) Intermediary.
(14) Nonqualified intermediary.
(15) Qualified intermediary.
(16) Withholding certificate.
(17) Documentary evidence; other appropriate documentation.
(18) Documentation.
(19) Payor.
(20) Exempt recipient.
(21) Non-exempt recipient.
(22) Reportable amounts.
(23) Flow-through entity.
(24) Foreign simple trust.
(25) Foreign complex trust.
(26) Foreign grantor trust.
(27) Partnership.
(28) Nonwithholding foreign partnership.
(29) Withholding foreign partnership.
(d) Beneficial owner's or payee's claim of U.S. status.
(1) In general.
(2) Payments for which a Form W-9 is otherwise required.
(3) Payments for which a Form W-9 is not otherwise required.
(4) When a payment to an intermediary or flow-through entity may be treated as made to a U.S. payee.
(e) Beneficial owner's claim of foreign status.
(1) Withholding agent's reliance.
(i) In general.
(ii) Payments that a withholding agent may treat as made to a foreign person that is a beneficial owner.
(A) General rule.
(B) Additional requirements.
(2) Beneficial owner withholding certificate.
(i) In general.
(ii) Requirements for validity of certificate.
(3) Intermediary, flow-through, or U.S. branch withholding certificate.
(i) In general.
(ii) Intermediary withholding certificate from a qualified intermediary.
(iii) Intermediary withholding certificate from a nonqualified intermediary.
(iv) Withholding statement provided by nonqualified Intermediary.
(A) In general.
(B) General requirements.
(C) Content of withholding statement.
(D) Alternative procedures.
(E) Notice procedures.
(v) Withholding certificate from certain U.S. branches.
(vi) Reportable amounts.
(4) Applicable rules.
(i) Who may sign the certificate.
(ii) Period of validity.
(A) Three-year period.
(B) Indefinite validity period.
(C) Withholding certificate for effectively connected income.
(D) Change in circumstances.
(iii) Retention of withholding certificate.
(iv) Electronic transmission of information.
(A) In general.
(B) Requirements.
(C) Special requirements for transmission of Forms W-8 by an intermediary. [Reserved]
(v) Electronic confirmation of taxpayer identifying number on withholding certificate.
(vi) Acceptable substitute form.
(vii) Requirement of taxpayer identifying number.
(viii) Reliance rules.
(A) Classification.
(B) Status of payee as an intermediary or as a person acting for its own account.
(ix) Certificates to be furnished for each account unless exception applies.
(A) Coordinated account information system in effect.
(B) Family of mutual funds.
(C) Special rule for brokers.
(5) Qualified intermediaries.
(i) General rule.
(ii) Definition of qualified intermediary.
(iii) Withholding agreement.
(A) In general.
(B) Terms of the withholding agreement.
(iv) Assignment of primary withholding responsibility.
(v) Withholding statement.
(A) General rule.
(B) Content of withholding statement.
(C) Withholding rate pools.
(f) Effective date.
(1) In general.
(2) Transition rules.
(i) Special rules for existing documentation.
(ii) Lack of documentation for past years.

DCarsonCPA is your webline to the practice of Dean T. Carson II, CPA where the solution set works with Knowledge, Experience, Teamwork and Research to meet the needs of Financial Decision Makers in Entity, Non Profits, Governance and Individual / Family roles on Financials. Please learn more at