January / February

Showing 1–16 of 563 results

  • Should you start Social Security benefits early?

    January / February 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: Full retirement age for Social Security benefits generally is between ages 66 and 67. But individuals can take a reduced benefit starting as early as age 62. They also can increase the amount of their benefits — by 8% per year, up to a maximum of 32% — by delaying their start date to as late as age 70. This article weighs the advantages and disadvantages of these options.

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  • How a CRT can work as a “stretch IRA” substitute

    January / February 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 619

    Abstract: Until recently, “stretch” IRAs offered significant advantages by allowing distributions to be spread over decades. But the SECURE Act reduced those benefits. This article looks at a couple of strategies that can replicate some of the benefits of a stretch IRA, including using a charitable remainder trust.

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  • Congratulations on your windfall! Now, for the caveats

    January / February 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: Most people would welcome a financial windfall. But managing the money might require financial knowledge and experience they don’t have. This article helps windfall recipients avoid common mistakes and make a plan that will enable them to reach their financial goals.

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  • The kiddie tax: What’s new is old again

    January / February 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 899

    Abstract: The SECURE Act has restored older rules to the federal “kiddie tax.” As this article explains, those contemplating financial gifts to their children need to understand the impact of the tax in its current form. Also, if they made gifts in 2018 or 2019 and calculated kiddie tax on their children’s returns, they may want to amend them. A sidebar provides guidelines for taxpayers contemplating amending their returns.

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  • Why experts should participate in the discovery process

    January / February 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 429

    Abstract: In commercial litigation, attorneys who collect facts about a case and later hire an expert to analyze those facts often miss valuable opportunities to strengthen their case. This article explains how involving financial experts early in the discovery phase can help elicit information that reinforces expert opinions and lends credibility to testimony related to business valuations and damages calculations.

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  • COVID-19 causes upswing in wrongful termination claims

    January / February 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 562

    Abstract: Many employers have furloughed or laid off workers during the COVID-19 crisis, causing a surge in wrongful termination cases and other types of employment litigation. Financial experts play a critical role in these cases. This article describes the factors that go into a defensible lost earnings calculation.

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  • Subsequent events: What was “known or knowable” on the valuation date?

    January / February 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 668

    Abstract: The COVID-19 pandemic has affected the value of many privately held businesses. When valuing a business in today’s uncertain conditions, experts must put themselves in the shoes of hypothetical investors and consider only relevant information that was known (or knowable) on the valuation date. This article explains the general rules about when events that happen after the valuation date may be considered in a valuation and how the pandemic is muddying this issue.

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  • Robinson v. Langenbach – Applying valuation discounts in statutory buyouts

    January / February 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 857

    Abstract: In most states, the appropriate standard of value in statutory buyouts is fair value. Unlike fair market value, fair value generally doesn’t include discounts for lack of control or marketability. This article summarizes a recent minority interest buyout case that highlights how courts may have broad discretion when valuing minority interests for buyout purposes — and applying valuation discounts — based on case facts. A sidebar provides an example of discounts being denied. Robinson v. Langenbach, No. SC97940, Supreme Court of Missouri, En Banc (May 12, 2020) Hartman v. BigInch Fabricators & Construction Holding Company, No. 19A-PL-2263, Court of Appeals of Indiana (May 5, 2020)

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  • Why experts should participate in the discovery process

    January / February 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 429

    Abstract: In commercial litigation, attorneys who collect facts about a case and later hire an expert to analyze those facts often miss valuable opportunities to strengthen their case. This article explains how involving financial experts early in the discovery phase can help elicit information that reinforces expert opinions and lends credibility to testimony related to business valuations and damages calculations.

    Read More

  • COVID-19 causes upswing in wrongful termination claims

    January / February 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 562

    Abstract: Many employers have furloughed or laid off workers during the COVID-19 crisis, causing a surge in wrongful termination cases and other types of employment litigation. Financial experts play a critical role in these cases. This article describes the factors that go into a defensible lost earnings calculation.

    Read More

  • Subsequent events: What was “known or knowable” on the valuation date?

    January / February 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 668

    Abstract: The COVID-19 pandemic has affected the value of many privately held businesses. When valuing a business in today’s uncertain conditions, experts must put themselves in the shoes of hypothetical investors and consider only relevant information that was known (or knowable) on the valuation date. This article explains the general rules about when events that happen after the valuation date may be considered in a valuation and how the pandemic is muddying this issue.

    Read More

  • Robinson v. Langenbach – Applying valuation discounts in statutory buyouts

    January / February 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 857

    Abstract: In most states, the appropriate standard of value in statutory buyouts is fair value. Unlike fair market value, fair value generally doesn’t include discounts for lack of control or marketability. This article summarizes a recent minority interest buyout case that highlights how courts may have broad discretion when valuing minority interests for buyout purposes — and applying valuation discounts — based on case facts. A sidebar provides an example of discounts being denied. Robinson v. Langenbach, No. SC97940, Supreme Court of Missouri, En Banc (May 12, 2020) Hartman v. BigInch Fabricators & Construction Holding Company, No. 19A-PL-2263, Court of Appeals of Indiana (May 5, 2020)

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  • Tax Tips – What if you can’t pay your taxes on time?

    January / February 2021
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: These brief tips explain a taxpayer’s options if he or she is unable to pay their taxes on time; explore the benefits of making annual exclusion gifts; and detail new IRS guidance regarding business meals and entertainment.

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  • Easing the pain of the NIIT on your estate plan

    January / February 2021
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 600

    Abstract: The 3.8% net investment income tax (NIIT) can negatively affect one’s estate plan. This is especially true if assets include an investment portfolio, because the NIIT can increase the tax on capital gains, taxable interest and other investment income, thus reducing the amount of wealth available to loved ones. This article explains ways to ease the tax bite of the NIIT on an estate plan.

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  • Are you liable for “nanny taxes”?

    January / February 2021
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: During the COVID-19 pandemic, day care centers have closed and many schools have switched to a remote learning model. As a result, working parents have had to scramble to make alternative child care arrangements, which may include hiring nannies or babysitters. This article explains the tax obligations of employing household workers.

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  • Section 139 – How to provide your employees with tax-free COVID-19 relief

    January / February 2021
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 839

    Abstract: The COVID-19 pandemic has led to a surge in unemployment. And while people who have been furloughed or lost their jobs are among the hardest hit by the pandemic, those who remain employed have also experienced financial hardships. This article explains how Section 139 provides incentives for employers who wish to provide their employees with assistance. A sidebar details what qualifies as a “disaster.”

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