January / February

Showing 17–32 of 563 results

  • Proposed regs clarify rehabilitation credit

    January / February 2021
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 478

    Abstract: The IRS has released proposed regulations regarding changes made to the Internal Revenue Code’s Section 47 rehabilitation tax credit under the Tax Cuts and Jobs Act (TCJA). The regulations address several taxpayer concerns that have arisen in the wake of the law’s passage, including how the credit should be allocated. This article reviews the regulations.

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  • The importance of an insurance coverage audit

    January / February 2021
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Insurance is a fact of life for real estate investors. From start to finish, each project needs to have the proper insurance. The time to wonder whether you’re properly insured is before there’s an issue. To be safe, hiring a qualified professional to help conduct an insurance coverage audit may be necessary. This article reviews coverage audits and how they can reduce the odds of an uncovered incident undermining the project’s profitability — or worse.

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  • Can you deduct travel costs to monitor properties? U.S. Tax Court says yes, within limits

    January / February 2021
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 543

    Abstract: The Internal Revenue Code allows the deduction of “ordinary and necessary” business expenses, including travel expenses while away from home overnight for business. This article summarizes a recent ruling by the U.S. Tax Court reminding taxpayers that the deduction is subject to some restrictions. Maki v. Comm’r, T.C. Summary 2019-34 (Tax Ct. 2019).

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  • What COVID-19 might mean for the multifamily sector

    January / February 2021
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 851

    Abstract: The COVID-19 pandemic has had a dramatic impact on almost every industry, including real estate. Owners, investors and developers already are seeing ripple effects across sectors. This article looks at how the virus might bring changes to multifamily housing that could endure into — or at least heavily influence — the future. A short sidebar covers how technology can power cost cutting.

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  • Estate Planning Red Flag – You haven’t named contingent beneficiaries

    January / February 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 295

    Abstract: Although a will or revocable trust governs the distribution of many or most of a person’s assets, certain assets require a beneficiary to be named. This can be an advantage, because when a person dies the funds can pass directly to his or her beneficiary without going through probate. This brief article explores the reasons to name not only a primary beneficiary, but also a contingent beneficiary.

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  • Power up your trust with Crummey powers

    January / February 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 658

    Abstract: The unified gift and estate tax exemption is set at an inflation-adjusted $11.7 million for 2021. This means that for many families, estate tax liability isn’t a factor. However, for others, the annual gift tax exclusion continues to be an important estate planning strategy. For this reason, using a Crummey trust remains an important estate planning strategy. This article explores the benefits of giving Crummey powers to a trust.

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  • Net gift technique can reduce your gift tax rate

    January / February 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Making gifts is an easy way to reduce the size of one’s estate. But if the impact of transfer taxes on those gifts is a concern, consider making “net gifts.” A net gift is simply a gift for which the recipient agrees to pay the gift tax, thereby reducing the value of the gift for tax purposes. This article explains how a net gift can reduce taxes.

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  • Can a charitable trust replicate a stretch IRA?

    January / February 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: The “stretch” IRA is no more. But for those who have a substantial balance in a traditional IRA, a properly designed charitable remainder trust (CRT) can allow them to replicate many of its benefits. This article details how a charitable trust can act as an alternative to a stretch IRA. A sidebar explains that there are limits to how long a CRT can spread out distribution to heirs.

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  • How to account for forgivable PPP loans

    January / February 2021
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: Since the PPP was rolled out as part of the CARES Act last spring, more than 5 million businesses, including some auto dealerships, have taken out PPP loans. These funds have helped businesses weather the negative impact of the COVID-19 pandemic. This article addresses some of the questions about the accounting treatment of forgivable PPP loans.

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  • Succession planning – Does your dealership have a buy-sell agreement?

    January / February 2021
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 588

    Abstract: A buy-sell agreement is a legal document that details succession plans if an owner is no longer capable of leading the business. A properly drafted agreement lays out the terms and conditions under which other owners or the business itself may purchase an owner’s interest in the event of his or her death or disability. This article explains reasons to have an agreement and how to fund it.

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  • “Secrets” of the balance sheet – Use the document to reveal your dealership’s true financial health

    January / February 2021
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 691

    Abstract: Information on an auto dealership’s balance sheet can provide insight into the business’s overall financial picture. Among other things, management can use the balance sheet to determine its return on equity, debt-service and current ratios. It also can help spot unsubstantiated estimates, underreported expenses and even fraud. This article spotlights using the balance sheet to help monitor AR, manage inventory, and evaluate sources and uses of cash. A sidebar explains how rounded numbers on a balance sheet can be a red flag.

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  • 3 ways DMS can help you work smarter

    January / February 2021
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: The DMS is the backbone of an auto dealership’s operations. This article serves up three ways a dealership can use DMS features to improve its efficiency, customer service and bottom line. It discusses how to maximize CRM benefits, use text and emails more efficiently and take advantage of lesser-used DMS modules. A sidebar discusses getting the most out of the DOC reports generated by the DMS.

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  • Parametric insurance seeks to bridge COVID-19 gap

    January / February 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 430

    Abstract: The COVID-19 pandemic has revealed a significant insurance protection gap in the construction industry (and others): communicable disease. In response, one type of policy that has been gaining traction is parametric insurance coverage. This article explains the concept behind these policies and how contractors could use one to guard against specific risks.

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  • Managing backlog in an uncertain economy

    January / February 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 537

    Abstract: Although construction backlog seems to be rebounding, projects in some areas are still being postponed or canceled. During these uncertain times, contractors can better prepare for what’s to come by monitoring not only their own backlogs, but also that of the industry. This article offers helpful tips on doing so.

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  • Let profit flourish, not fade away

    January / February 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 669

    Abstract: A gradual decline in expected gross profits over the course of a project is known as “profit fade.” It not only undermines financial performance, but also may raise red flags with sureties and lenders. This article describes common culprits and suggests a variety of ways to prevent the problem.

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  • All year long – Smart budgeting practices for construction companies

    January / February 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 934

    Abstract: Most business owners would admit that the only thing harder than setting a budget is sticking to it. Contractors face the added stress of managing multiple project budgets, as well. This article discusses how to stay on top of a company budget throughout the year. A sidebar looks at some ways to improve project-level budgeting.

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