From the seminar 50 Under 50: 50 Tips and Strategies for Businesses with Fewer than 50 Employees, presented on November 5, 2010.

Topics include:

• Depreciation and expensing
• One-year self-employment tax break
• Cell phone taxation
• Reportable transaction penalties
• Retirement plan rollovers to Roth accounts

Listening to an MP3 download is considered self-study and should be reported on OSB MCLE Form 6 (Contemporaneous Individual Screening Log). For reporting questions, please visit http://www.osbar.org/mcle or call the OSB MCLE Department at (503) 431-6368 or toll-free in Oregon at (800) 452-8260, ext. 368.