January / February
Showing 449–464 of 623 results
-
Tax reduction strategies for a growing family
January / February 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Raising children today is expensive, but there are a number of strategies to help ease the burden. As this article explains, these include exemptions, tax credits, Education Savings Accounts, and 529 plans.
-
Keep emotions in check when making investment decisions
January / February 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 546
Abstract: Deciding what to do with investments during tough times can be difficult, and emotions sometimes get in the way of making sound choices. But this article looks at ways to maintain objectivity, such as taking advantage of automatic investment plans, developing an individualized wealth management plan, and diversifying one’s portfolio.
-
2 charitable giving vehicles: DAFs and private foundations
January / February 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 597
Abstract: Those who are charitably inclined and ready to greatly increase their contributions should consider whether a donor advised fund (DAF) or a private foundation might be better for their purposes. A DAF is easier and less costly to set up than a foundation, but a foundation offers more opportunity for control. This article looks at the details of both.
-
Does your bank still meet your needs?
January / February 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: Bank services and fees are constantly changing, and the mix that originally seemed attractive might bear little resemblance to a bank’s current offerings. Thus, a periodic review is in order. This article explores services that a particular user may or may not need, available online options, and avoiding fees. A sidebar discusses how a bank’s size can offer pros and cons for small business owners.
-
Ask the Advisor – How can I reduce insurance premiums on my properties?
January / February 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: A higher deductible is one way to reduce premiums, but this issue’s “Ask the Advisor” offers four additional strategies that can be employed: Know the property’s fair market value; purchase insurance on the entire portfolio; time the market; and be cautious when seeking premium savings.
-
A new twist on Sec. 1031 exchanges
January / February 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: Section 1031 exchanges can offer real benefits, but they also come with strict rules — such as time limits for completing the exchanges. Fortunately, a new twist on Sec. 1031 (or “like-kind”) exchanges may be available that could essentially double the length of one critical time limit. This article explains how this can help developers take advantage of the weak commercial real estate market and obtain valuable properties at reduced prices.
-
A star is born: Measure and manage your energy performance
January / February 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 710
Abstract: “Portfolio Manager,” a free, online, interactive energy management tool from the Environmental Protection Agency (EPA), can help real estate professionals manage water and energy consumption, benchmark energy performance, set investment priorities and earn EPA recognition that can increase the value of their properties. This article examines the details, while a sidebar describes the EPA’s expansion of Portfolio Manager to rate the energy performance of data centers housing high density computing equipment.
-
Financing your next project – Why a public REIT may be the right way to go
January / February 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: Traditional bank financing is scarce for commercial real estate properties, driving some real estate professionals to pursue public real estate investment trusts (REITs) as a form of financing to repay maturing debt or to grow their portfolios while property values are low. This article describes some of the pros and cons of public REITs and explains requirements they must meet to maintain tax-favored status.
-
The role of forensic skepticism in lost profits calculations
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 352
Abstract: When financial experts analyze claims for lost profits or other business damages, it’s important that they look behind the numbers for signs that they might have been manipulated or falsified. This article uses a fictitious example to show how this “forensic skepticism” is part of what makes forensic accounting and damages analysis an art as well as a science.
-
Buy-sell agreements – 4 valuation-related pitfalls to avoid
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Businesses with multiple owners need to draft buy-sell agreements to protect the owners’ interests in case of a partner/shareholder’s death or retirement. But, all too often, owners make critical valuation-related mistakes when setting up such agreements. This article lists four valuation-related pitfalls to be aware of.
-
Tax Court: Subsequent sale was best evidence of fair market value
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1091
Abstract: This article discusses a case in which the U.S. Tax Court discussed the impact of post–valuation-date sales on fair market value as well as the importance of choosing an experienced, qualified valuation expert. The court found that the sale of a partnership interest, which was agreed to six months after the valuation date and completed nearly four months later, was “probative” of value, but not “conclusive.” The case illustrates the significance of considering subsequent sales in valuing a business interest. Citations: Ringgold Telephone Company v. Commissioner (T.C. Memo 2010-103)
-
What is the “value” of litigation?
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 760
Abstract: Placing a value on litigation — that is, determining the probable outcome and its potential financial impact on a party — can not only assist in weighing the relative costs and benefits of various litigation strategies, but it’s also relevant for business valuation and financial reporting purposes. And it’s particularly significant in light of the Financial Accounting Standards Board’s proposed changes in the way loss contingencies are accounted for and disclosed in a company’s financial statements. This article discusses these changes and how they raise significant concerns for parties and their counsel.
-
Estate Planning Red Flag – You don’t know whether to file a gift tax return
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 320
Abstract: The rules surrounding gift tax returns can be confusing. This article lists the circumstances under which a federal gift tax return (Form 709) is required, and when it is not. It also mentions when it may be advisable to file Form 709 to report nongifts.
-
For unmarried couples, estate planning is indispensable
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: When married couples neglect to prepare an estate plan, state intestacy law provides one for them. Unmarried couples, however, have no backup plan. Unless they carefully spell out how they wish to distribute their wealth, a surviving life partner may end up with nothing. This article describes the estate planning advantages that married couples enjoy, and how unmarried couples can reduce their risks. It also describes one strategy in which unmarried couples have an edge: a grantor retained income trust (GRIT).
-
Happy heirs – An inheritor’s trust allows loved ones to both enjoy your assets and protect them
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: When creating an estate plan, it’s important to consider how estate taxes will affect heirs who ultimately will receive the assets. Why? Because, when they take possession of the assets, the property becomes part of their own taxable estates. To avoid this outcome, they can have the assets pass into an inheritor’s trust. This article shows how the trust can protect assets from creditor claims and realize wealth building opportunities. It also explains what’s involved in setting up and maintaining the trust.
-
2010 Tax Relief act and your estate plan – Short-term answers, long-term questions
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 was signed into law on Dec. 17. The act provides lower estate tax rates, higher exemptions and more flexibility — through 2012. This article takes a look at tax law in the years leading up to this Tax Relief act, and how it affects estate, gift and generation-skipping transfer tax rates, along with tax exemptions and stepped-up basis rules. A sidebar discusses the portability of the estate tax exemption for 2011 and 2012, and how this can simplify estate planning.