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Hudson - Litchfield News | February 24, 2012 - 15 Real Estate


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Hudson~Litchfield Sports Hudson~Litchfield Sports


Senior Night a Success


Lambert having the hot hands with Lambert hitting two of three three-point attempts and Moceri connecting on two threes and a two. The Broncos stretched the lead to 39-14 in the second quarter with a more balanced scoring attack. The key to this victory seemed to be balance as the Broncos took good care of the basketball committing only nine turnovers and grabbing 25 rebounds. Leading the way for Alvirne was Veronica Moceri with 23 points, three rebounds, two steals and one blocked shot. Despite playing only half of the game, Brittney Lambert tossed in eight points and grabbed one rebound. Venessa Jacques and Tori LaRoche added seven points, one rebound and two steals each followed by Jess Underwood with six points, three rebounds, one blocked shot and two steals. Maya Desfosses added two points and grabbed six rebounds for the winning cause. On Tuesday, February 21, the Lady Broncos tried to put back-to-


Senior Maya Desfosses and Jessica Underwood with their families on Senior Night against Spaulding


by Sue LaRoche


Streamers, posters, specially made t-shirts, balloons and flowers abounded on Friday, February 17, for senior night, to pay tribute to the two graduating tri-captains, Jessica Underwood and Maya Desfosses. Both young ladies played four years of basketball for the Broncos and both will continue their studies and continue to play sports in college. Jessica will play softball at Assumption College and Maya will play basketball at Rivier College. Their teammates paid tribute to them as Sandi Purcell, Veronica Moceri and Tori LaRoche read prepared speeches before the two seniors had their photo opportunities with their families. As coach Steve Tracy reiterated, “you will both be missed.” The Broncos did not disappoint the larger than usual crowd as they had a 60-37 victory over Spaulding. Alvirne jumped out to a 20-4 lead in the first quarter with Veronica Moceri and Brittney


back notches in the win column but were unable to do so, taking a 47-27 loss to the Astros of Pinkerton. Alvirne was able to keep it close in the first half and closed the second quarter with a flurry of steals by Sandi Purcell and Venessa Jacques with resulting layups to bring the deficit down to six points at the half, 23-17. Pinkerton added to their lead in the third quarter as they outscored Alvirne 12-7 and poured it on in the final stanza as Alvirne could only manage to score three points. The Lady Broncos tried to push the ball inside all night but were outsized resulting in many blocked shots. Sandi Purcell led the way with 13 points, four rebounds, three steals and one assist. Maya Desfosses added seven points, five rebounds and one steal, and Tori LaRoche added five points and two rebounds. Alvirne drops to 7-10 on the season with one game remaining at Dover on Friday, February 24. They are awaiting seeding for the NHIAA Division 1 basketball tournament but will probably be on the road on Wednesday, February 29, for a 7 p.m. start, and should they win their first playoff game, they would play on Saturday, March 3, at 7 p.m. at the home court of the higher seed.


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W.F.Boutin EA - Total Tax Solutions LLC The Tax Rate Schedule Last week, we left off at the calculation of the taxable income, and


now we need to understand how the tax is calculated from this number. With this knowledge, you will have the foundation for explaining how deductions, credits and various fringe benefits available to many taxpayers can affect your individual situation. There are several tax brackets existing in the tax code those being the 10%, 15%, 25%, 28%, 33%, and 35%. Each percentage has a “bracket” of income allocated to it, based upon a particular filing status. This table is known as the Tax Rate Schedule. For instance, the 2011 tax rate schedule shows that the 10% tax


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bracket for a single individual is from $0 to $8500, whereas the 10% tax bracket for a taxpayer who qualifies as a head of household is $0 to $12,150.


A single person, who has taxable income of $15,025, has a tax liability of $1829 taken from the tax tables. The first $8500 is taxed at 10%; the balance of $6525 is taxed at 15%. The $1829 tax liability is 12.17% of the $15,025 taxable income. This 12.17% is the mean of the two percentage brackets (10% and 15%) used to calculate the tax. Based upon this schedule, a single person starts to pay 15 cents on the dollar at $8500, .25 @ $34,550, .28 @ $83,650, .33 @ $174,400 and .35 @$379,150. With this understanding, you can see that a taxpayer may have gross income in a 25% tax bracket, but if they have enough deductions, they can lower their taxable income to a 15% tax bracket.


Deductions that lower the gross income come in many forms. Adjustments allowed on the tax return to arrive at the AGI, lowers this income resulting in a lower AGI and lower taxable income. The standard /itemized deduction and exemptions lower the taxable income but not the AGI. Various fringe benefits (Cafeteria or Section 125 Plans) offered by employers allow a taxpayer to pay for certain benefits before taxes are withheld. This also lowers their earned income reported on line 7, which consequently lowers the AGI and the taxable income for that taxpayer. How much it saves any taxpayer is proportionate to where their taxable income would be without the benefit. (The single taxpayer in the example above saves .15 on every dollar that they can lower their taxable income of $15,025, until they lower it below $8,500, when they then start to save only .10 on the dollar.) A few examples of fringe benefits offered by employers are health


insurance, life insurance, dependent care assistance, Health Savings Accounts for taxpayers who have eligible, high deductible health insurance policies, and medical savings accounts for out of pocket medical expenses. Usually these types of benefits not only save on federal and state taxes, but are not taxable income for Social Security/ Medicare with holding purposes as well, saving an additional 7.65% for the taxpayer. Money contributed to 401K or IRA plans are pre-tax for federal and state tax purposes only and are also a means of lowering taxable income and AGI. Remember, a lower AGI on the tax return is comparable to the benefits of lower cholesterol levels to the heart in most cases. Many tax deductions and credits allowed by the tax code “phase out” for high income taxpayers. This phase-out range is calculated starting with the AGI found on the tax return and varies for each deduction or credit as we will discuss in the near future. Therefore concentrating on lowering the AGI of high tax bracket taxpayers can be of the utmost importance to save serious tax dollars.


Next week: Itemized Deductions Have a tax question? E-mail taxquest@totaltxsolutions.com About Total Tax Solutions: W.F. Boutin EA registered Total Tax Solutions in the State of NH as a LLC in the summer of 2006 after 10 years experience working for a major tax preparation company and 8 years of teaching various tax courses. The company mission is to deliver an excellent customer service experience year around, to offer knowledgeable advice so that clients can make informed decisions regarding their financial future, and to provide this service with integrity, confidence and professionalism.


Alvirne Hockey Takes First Loss


25 saves. The Alvirne Broncos are hoping to get another shot at Kennett. This is the final week of the regular season with the Broncos record at 14-1 with two games remaining. They are currently holding onto second place in the division with the playoffs right around the corner.


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Captain Ryan Bellerose scored the first goal


There was a lot of anticipation for the matchup with the Kennett Eagles for the Alvirne High School hockey team. As the puck dropped both teams could claim they were undefeated but by the end of the night only one team could skate away still undefeated and Kennett kept that honor. The Alvirne Broncos were not deterred by the 3-2 result, it was a battle of unbeatens and they lost their undefeated season. Captain Ryan Bellerose scored the first goal on the power play in the first period and Senior Cam Brock had a shorthanded goal in the third. Goalie Justin Ferguson had a great performance in net with


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