01\/24\/2013 Column – Koreatown Daily<\/strong><\/p>\n

\ubaa8\ub4e0 \ubcd1\uc758\u00a0\u00a0\uadfc\uc6d0\uc740 \ub9c8\uc74c \uac00\uc9d0\uc5d0 \ub2ec\ub824\uc788\ub2e4\uace0\ud55c\ub2e4.\u00a0\uc989,\u00a0\uc721\uccb4\uc758 \uc9c8\ubcd1 \ub300\ubd80\ubd84\uc774 \uc2ec\ub9ac\uc801\uc778 \ubb38\uc81c\uc5d0\uc11c \uc0dd\uae34\ub2e4\ub294\uac83\uc778\ub370 \uc2ec\ub9ac\uc801\uc778\uac83\uc774\ub77c\ub294\uac83\uc740 \uc544\ub9c8\ub3c4 \ubd88\uc548\uacfc \uacf5\ud3ec,\u00a0\uc2a4\ud2b8\ub808\uc2a4\uac00 \uc544\ub2d0\uae4c\ud55c\ub2e4.\u00a0\ub2e8\uc5b4\ub294 \ub2e4\ub974\uc9c0\ub9cc \ub0b4\uc6a9\uc740 \ud06c\uac8c \ub2e4\ub974\uc9c0\uc54a\ub2e4\uace0 \uc0dd\uac01\ud558\uba70 \ubbf8\uad6d \uc0dd\ud65c\uc5d0\uc11c\uc758 \uc801\uc7ce\uc740 \uace8\uce58\uac70\ub9ac\uc778 \uc138\uae08\ubb38\uc81c\ub3c4 \ubcf4\ub2e4 \ub9ce\uc740 \uc774\ud574\ub97c \ud1b5\ud558\uc5ec \uadf9\ubcf5\ud558\uace0 \uadf8\uc5d0 \uad00\ud55c \uc2a4\ud2b8\ub808\uc2a4\uc5d0\uc11c \uc644\uc804\ud788 \ubc97\uc5b4\ub0a0\uc218\ub294\uc5c6\uc5b4\ub3c4 \uc9c0\ub09c\ud574\ubcf4\ub2e4\ub294 \uc5ec\uc720\uc788\ub294 \uc790\uc138\ub85c \ubb38\uc81c\ub97c \ub300\ud558\uc2dc\uae30 \ubc14\ub780\ub2e4.<\/p>\n

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\uc5f0\ubc29\uc815\ubd80\uac002012\ub144\uc758 \ub9c8\uc9c0\ub9c9 \uc21c\uac04\uc5d0 \uc7ac\uc815\uc808\ubcbd\uc744 \ud53c\ud558\uae30 \uc704\ud55c \ud569\uc758\ub97c \ub3c4\ucd9c\ud574\ub0b4\uba74\uc11c\u00a02013\ub144 \uc138\ubc95\uc5d0 \ub9ce\uc740 \ubcc0\ud654\uac00 \uc788\uc5c8\ub2e4.\u00a0\uc624\ubc14\ub9c8 \ub300\ud1b5\ub839\uc740\u00a098%\uc758 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c\ub294 \uc774\ub7f0\ud55c \uac1c\uc815 \uc138\ubc95\uc73c\ub85c \uc778\ud55c \uc18c\ub4dd\uc138\uc758 \uc778\uc0c1\uc740 \uc5c6\uc744\uac83\uc774\ub77c\uace0 \ud588\uc9c0\ub9cc,\u00a0\uc774\uc911\uc5d0\ub294 \ub0a9\uc138\uc790\uc5d0\uac8c \uc720\ub9ac\ud558\ub3c4\ub85d \ubc14\ub010\ubc95\ub3c4 \uc788\uace0 \ubc18\ub300\ub85c \ubd88\ub9ac\ud558\uac8c \ubc14\ub00c\uc5b4\uc9c4 \ubc95\ub3c4 \uc788\ub2e4.<\/p>\n

\uba3c\uc800 \uc720\ub9ac\ud558\uac8c \ubc14\ub010 \uc138\ubc95\uc740,\u00a0\u00a0\uace0\uc18c\ub4dd\uc790 \ubd80\uac00\uc138\uc5d0 \ud574\ub2f9\ub418\ub294\u00a0alternative minimum tax (AMT)\uc758 \uba74\uc138\uc810\uc774 \uc601\uad6c\uc801\uc73c\ub85c \ubb3c\uac00 \uc0c1\uc2b9\ub960\uc5d0 \ub530\ub77c \uc870\uc815\ub418\ub3c4\ub85d \ub418\uc5b4\uc84c\ub2e4.\u00a0\ub530\ub77c\uc11c \uc57d\u00a06\ucc9c\ub9cc\uba85\uc5d0 \ub2ec\ud558\ub294 \uc911\uc0b0\uce35 \uc774\uc0c1\uc758 \ub0a9\uc138\uc790\ub4e4\uc758 \uc138\uae08 \ubd80\ub2f4\uc774 \uc904\uc5b4\ub4e4\uac8c \ub418\uc5c8\ub2e4.\u00a0\uc8fc\ud0dd \uac00\uaca9\uc758 \ud558\ub77d\uc5d0 \ub530\ub77c \uc9d1\uc744 \ud3ec\uae30 \ud558\uac70\ub098 \uc740\ud589 \ub300\ucd9c\uae08 \uc774\ud558\ub85c\u00a0Short sale\uc744 \ud574\uc57c\ud558\ub294 \ub0a9\uc138\uc790\ub4e4\uc774 \ubd80\ub2f4\ud588\uc5b4\uc57c \ud558\ub294\u00a0forgiveness or cancelation of debt\uae08\uc561\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138\uc5d0 \ub300\ud558\uc5ec \uc77c\ub144 \ub354 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\ub3c4\ub85d \uae30\uac04\uc774 \uc5f0\uc7a5 \ub418\uc5c8\ub2e4.\u00a0\ub530\ub77c\uc11c \uac70\uc8fc \uc8fc\ud0dd\uc744\u00a0short sale\ud558\ub294 \ub0a9\uc138\uc790\ub294 \uc62c\ud574\uc548\uc5d0 \uac70\ub798\ub97c \ub9c8\ubb34\ub9ac \uc9d3\ub294\uac83\uc774 \uc88b\uaca0\ub2e4.\u00a0\uc99d\uc5ec \ub610\ub294 \uc0c1\uc18d\uc2dc\ud3c9\uc0dd \ucd5c\ub300 \uba74\uc138 \ud55c\ub3c4\uc561\uc774\u00a05\ubc31\ub9cc\ubd88\ub85c\u00a0(\ubb3c\uac00 \uc0c1\uc2b9\ub960\uc5d0 \ub530\ub77c \uc870\uc815\ub418\uc5b4 \uc9c4\ub2e4),\u00a0\uadf8\ub9ac\uace0 \ubc30\uc6b0\uc790 \uc0ac\ub9dd\uc2dc \uc0ac\ub9dd\ud55c \ubc30\uc6b0\uc790\uac00 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc740 \uc99d\uc5ec\uc640 \uc0c1\uc18d\ubd84\uc5d0 \ub300\ud558\uc5ec \ub2e4\ub978 \ubc30\uc6b0\uc790\uac00 \uc0ac\uc6a9\ud560\uc218 \uc788\ub3c4\ub85d \ud558\ub294 \ubc95(exemption portability deal)\uc774 \uc601\uad6c\uc801\uc73c\ub85c \ucc45\uc815 \ub418\uc5c8\ub2e4.<\/p>\n

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\ubd88\ub9ac\ud558\uac8c \ubc14\ub010 \uc138\ubc95\uc740,\u00a0\uace0\uc6a9\uc778\ub4e4\uc774 \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uc18c\uc15c \uc2dc\ud050\ub9ac\ud2f0 \uc138\uae08\uc774\u00a04.2%\uc5d0\uc11c \uc774\uc804\uc758\u00a06.2%\ub85c \ub2e4\uc2dc \uc870\uc815\ub428\uc5d0 \ub530\ub77c \uace0\uc6a9\uc778\ub4e4\uc774 \uc218\ub839\ud558\ub294 \uc6d4\uae09\uc774 \uadf8\ub9cc\ud07c \uc904\uc5b4\ub4e4\uac8c \ub418\uc5c8\ub2e4.\u00a0\uc608\ub97c \ub4e4\uc5b4 \uc5f0\ubd09\uc774\u00a0$41,000\uc778 \uace0\uc6a9\uc778\uc758 \uacbd\uc6b0\u00a02\uc8fc\ub9c8\ub2e4 \ubc1b\ub294 \uc6d4\uae09\uc774\u00a0$32\ubd88\uc529 \uc904\uc5b4\ub4e4\uac8c \ub418\uc5c8\ub2e4.\u00a0\uc5f0\uc18c\ub4dd\uc774\u00a0$200,000\uc774 \ub118\ub294 \uace0\uc6a9\uc778\uc758 \uacbd\uc6b0\u00a0$200,000\uc774\uc0c1\uc758 \uc6d4\uae09\uc5d0 \ub300\ud574\u00a00.9%\uc758 \ucd94\uac00\u00a0Medicare\u00a0\uc138\uae08\uc744 \ub0a9\ubd80\ud558\uac8c \ub418\uc5c8\ub2e4.\u00a0\uace0\uc18c\ub4dd\uc790\u00a0(\ub3c5\uc2e0\uc778 \uacbd\uc6b0 \uc5f0\uc18c\ub4dd\u00a0$400,000,\u00a0\ubd80\ubd80 \uacf5\ub3d9 \ubcf4\uace0\uc2dc \uc5f0\uc18c\ub4dd\u00a0$450,000\u00a0\uc774\uc0c1)\uc758 \uacbd\uc6b0 \uc77c\ubc18 \uc18c\ub4dd\uc138\ub294 \ucd5c\uace0 \uc138\uc728\uc774\u00a035%\uc5d0\uc11c\u00a039.6%\ub85c \uc0f9\ud5a5 \uc870\uc815 \ub418\uc5c8\uace0,\u00a0\ud22c\uc790 \uc18c\ub4dd\uc5d0 \ub300\ud55c\u00a0\u00a0\ucd5c\uace0 \uc138\uc728\uc740\u00a015%\u00a0\uc5d0\uc11c\u00a020%\ub85c \uc5ed\uc2dc \uc0c1\ud5a5 \uc870\uc815 \ub418\uc5c8\uc73c\uba70, 3.8%\uc758 \ucd94\uac00 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uc5b4 \uc9c0\uac8c \ub418\uc5c8\ub2e4.<\/p>\n

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\ub610\ud55c \uace0\uc18c\ub4dd\uc790\uc758 \uc99d\uc5ec \ub610\ub294 \uc0c1\uc18d\uc2dc\uc5d0\ub3c4 \ucd5c\uace0 \uc138\uc728\uc774\u00a035%\uc5d0\uc11c\u00a040%\ub85c \uc0c1\ud5a5 \uc870\uc815 \ub418\uc5c8\ub2e4.\u00a0\uc138\uae08 \ubcf4\uace0\uc2dc \ub0a9\uc138\uc790\uac00 \uacf5\uc81c \ud560 \uc218 \uc788\ub294 \uc77c\ubc18 \uacf5\uc81c \ub610\ub294 \ud56d\ubaa9 \uacf5\uc81c\uc561\uc740 \uc5f0\uc18c\ub4dd\uc774 \ub3c5\uc2e0\u00a0$250,000,\u00a0\ubd80\ubd80 \uacf5\ub3d9 \ubcf4\uace0\uc2dc\u00a0$300,000\uc774 \ub118\uac8c \ub418\uba74 \uacf5\uc81c \ubc1b\uc744\uc218 \uc788\ub294 \uae08\uc561\uc774 \uc904\uc5b4\ub4e4\uac8c \ub418\uc5c8\uc73c\uba70,\u00a0\uc5f0\uc18c\ub4dd\u00a07.5%\u00a0\uc774\uc0c1\uc5d0 \ub300\ud558\uc5ec \uacf5\uc81c \ubc1b\uc744\uc218 \uc788\uc5c8\ub358 \uc758\ub8cc\ube44\uc6a9\uc740 \uc5f0\uc18c\ub4dd\u00a010%\u00a0\uc774\uc0c1\uc758 \uc9c0\ucd9c\uc5d0 \ub300\ud558\uc5ec \uacf5\uc81c \ubc1b\uc744\uc218 \uc788\ub3c4\ub85d \uc870\uc815 \ub418\uc5c8\ub2e4.<\/p>\n

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UCMK LLP\u00a0| (213) 388-8943 | www.ucmkcpa.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

01\/24\/2013 Column – Koreatown Daily \ubaa8\ub4e0 \ubcd1\uc758\u00a0\u00a0\uadfc\uc6d0\uc740 \ub9c8\uc74c \uac00\uc9d0\uc5d0 \ub2ec\ub824\uc788\ub2e4\uace0\ud55c\ub2e4.\u00a0\uc989,\u00a0\uc721\uccb4\uc758 \uc9c8\ubcd1 \ub300\ubd80\ubd84\uc774 \uc2ec\ub9ac\uc801\uc778 \ubb38\uc81c\uc5d0\uc11c \uc0dd\uae34\ub2e4\ub294\uac83\uc778\ub370 \uc2ec\ub9ac\uc801\uc778\uac83\uc774\ub77c\ub294\uac83\uc740 \uc544\ub9c8\ub3c4 \ubd88\uc548\uacfc \uacf5\ud3ec,\u00a0\uc2a4\ud2b8\ub808\uc2a4\uac00 \uc544\ub2d0\uae4c\ud55c\ub2e4.\u00a0\ub2e8\uc5b4\ub294 \ub2e4\ub974\uc9c0\ub9cc \ub0b4\uc6a9\uc740 \ud06c\uac8c \ub2e4\ub974\uc9c0\uc54a\ub2e4\uace0 \uc0dd\uac01\ud558\uba70 \ubbf8\uad6d \uc0dd\ud65c\uc5d0\uc11c\uc758 \uc801\uc7ce\uc740 \uace8\uce58\uac70\ub9ac\uc778 \uc138\uae08\ubb38\uc81c\ub3c4 \ubcf4\ub2e4 \ub9ce\uc740 \uc774\ud574\ub97c \ud1b5\ud558\uc5ec \uadf9\ubcf5\ud558\uace0 \uadf8\uc5d0 \uad00\ud55c \uc2a4\ud2b8\ub808\uc2a4\uc5d0\uc11c \uc644\uc804\ud788 \ubc97\uc5b4\ub0a0\uc218\ub294\uc5c6\uc5b4\ub3c4 \uc9c0\ub09c\ud574\ubcf4\ub2e4\ub294 \uc5ec\uc720\uc788\ub294 \uc790\uc138\ub85c \ubb38\uc81c\ub97c \ub300\ud558\uc2dc\uae30 \ubc14\ub780\ub2e4.   \uc5f0\ubc29\uc815\ubd80\uac002012\ub144\uc758 \ub9c8\uc9c0\ub9c9 \uc21c\uac04\uc5d0 \uc7ac\uc815\uc808\ubcbd\uc744 \ud53c\ud558\uae30 \uc704\ud55c \ud569\uc758\ub97c \ub3c4\ucd9c\ud574\ub0b4\uba74\uc11c\u00a02013\ub144 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-91","post","type-post","status-publish","format-standard","hentry","category-column"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/91","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/comments?post=91"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/91\/revisions"}],"predecessor-version":[{"id":92,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/91\/revisions\/92"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=91"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=91"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=91"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}