Moore & Moore CPA

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Moore & Moore CPA We are a full-service accounting firm that has concentrations in investing, real estate, and construction.

Does your business hold intangible assets? Intangibles are nonphysical, long-term resources that can add significant val...
10/15/2026

Does your business hold intangible assets? Intangibles are nonphysical, long-term resources that can add significant value to a business. Examples include copyrights, licenses and customer lists. The tax implications can be complex. IRS regulations require the capitalization of costs to 1) acquire or create intangibles; 2) create or enhance a separate, distinct intangible; 3) create or enhance a future benefit identified in IRS guidance as capitalizable; or 4) facilitate the acquisition or creation of intangibles. Capitalized costs can’t be fully deducted in the year paid or incurred. They generally must be ratably deducted over the asset’s life. Questions? We’re here to help. Call us at (803) 328-6131.

If your business offers employees a 401(k) plan, be sure to comply with all applicable regulations. Misunderstanding or ...
10/14/2026

If your business offers employees a 401(k) plan, be sure to comply with all applicable regulations. Misunderstanding or inadvertently ignoring eligibility rules — for example, when workers must be allowed to start participating — can result in IRS penalties. It can also harm employees who are mistakenly excluded. Contact us at (803) 328-6131 with questions.

Employee training should evolve along with your organization’s strategic objectives. Start by identifying skills staff m...
10/13/2026

Employee training should evolve along with your organization’s strategic objectives. Start by identifying skills staff members need now and in the future. Look for gaps that could hinder productivity, growth or adoption of new technologies. Use performance reviews and regular check-ins to learn how employees want or need to develop. As you develop training programs, set clear expectations and measurable objectives so you can evaluate whether your efforts are delivering results. Ultimately, training tied to your strategic plan can strengthen both your workforce and organizational performance. Contact us at (803) 328-6131 to discuss the financial implications of current or prospective training investments.

Severe weather and other threats to a business’s ability to operate can occur at any time. Although you can’t foresee ev...
10/12/2026

Severe weather and other threats to a business’s ability to operate can occur at any time. Although you can’t foresee every disaster, you can put together a comprehensive business continuity plan that addresses most potential threats. If you don’t have a plan in place, implement basic protections immediately, such as an evacuation strategy and insurance. But, from there, take your time to get it right. Call us at (803) 328-6131 for help identifying and managing the costs associated with a business continuity plan.

Are you thinking of launching a new business as a C corporation? Beware of double taxation. First, the company will pay ...
10/08/2026

Are you thinking of launching a new business as a C corporation? Beware of double taxation. First, the company will pay tax at the entity level. Then the individual shareholders may owe additional tax when they receive dividends and other taxable distributions or sell their shares. Reducing corporate taxable income can lessen the impact. For example, the company can generally deduct reasonable salaries, bonuses and eligible fringe benefits provided to shareholder-employees. This strategy also has potential downsides. Choosing your business entity requires careful consideration. Contact us at (803) 328-6131 to compare your options and determine whether a C corporation is the right structure for your start-up.

Estate tax laws are complex, and failing to plan could mean leaving your loved ones with less than what you’d expected. ...
10/07/2026

Estate tax laws are complex, and failing to plan could mean leaving your loved ones with less than what you’d expected. Now is the time to take action by reviewing your estate plan, updating beneficiary designations, and exploring strategies such as gifting or establishing trusts that may help minimize tax exposure. Every situation is unique, and the right approach depends on your family’s needs, assets and long-term goals. Contact us at (803) 328-6131 for assistance structuring your estate in a tax-efficient way.

Is your organization concerned about “brain drain” as older workers retire? Under the concept of phased retirement, pros...
10/06/2026

Is your organization concerned about “brain drain” as older workers retire? Under the concept of phased retirement, prospective retirees transition out of the workforce gradually by working reduced schedules or other types of alternative work arrangements. Potential advantages include preserving intellectual capital; maintaining relationships with key customers, vendors and other important contacts; and easing the pressure to hire replacements. Potential risks include retaining employees who have already “checked out” or are disgruntled, and possibly facing higher health benefits costs. Contact us at (803) 328-6131 to discuss the business and financial considerations, and consult an employment attorney about the legal aspects.

How much should you budget for retirement expenses? One common guideline says 60% to 70% of your current income. Some ex...
10/05/2026

How much should you budget for retirement expenses? One common guideline says 60% to 70% of your current income. Some expenses might decrease or disappear (commuting costs, mortgage payments), while others are likely to increase (health care, property taxes). Specificity, not to mention incorporating inflation into your calculation, is important. We can help — call us at (803) 328-6131.

Limited partner status in a business generally offers valuable benefits, including liability protection and self-employm...
10/01/2026

Limited partner status in a business generally offers valuable benefits, including liability protection and self-employment tax advantages. But it may also limit your ability to deduct partnership losses under the passive activity loss rules. Passive losses are usually deductible only against passive income unless you materially participate in the business. Limited partners face a tougher standard than general partners. Certain work, such as investor activities or tasks not customarily performed by owners, may not count toward material participation. Other limitations may also apply. Before investing in a limited partnership or claiming losses, contact us at (803) 328-6131 to discuss the tax implications.

The 40% generation-skipping transfer (GST) tax generally applies to transfers made to people two generations or more bel...
09/30/2026

The 40% generation-skipping transfer (GST) tax generally applies to transfers made to people two generations or more below you, like your grandchildren. And it applies on top of any gift or estate tax due. The good news is that a large GST tax exemption is available: $15 million for 2026. So most taxpayers don’t need to worry about the GST tax. But if you have a large estate, you can allocate your GST tax exemption to contributions to a dynasty trust and allow assets to skip several generations of taxation. Contact us at (803) 328-6131 to learn more.

Address

325 S. Oakland Avenue
Rock Hill, SC
29730

Opening Hours

Monday 9am - 5pm
Tuesday 9am - 5pm
Wednesday 9am - 5pm
Thursday 9am - 5pm
Friday 9am - 5pm

Telephone

(803) 328-6131

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