January / February
Showing 49–64 of 623 results
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Minority partner buyouts: To discount or not to discount? Tennessee appeals court rejects unspecified discount for lack of control
January / February 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: When buying out a partner who owns a minority (noncontrolling) interest, questions regarding the application of valuation discounts for lack of control and marketability often arise. This article distills the facts about the buyout of a “dissociated” partner in a whiskey business and explains why a discount for lack of control wasn’t appropriate under applicable state law. Boesch v. Holeman, No. E2019-02288-COA-R3-CV (Tenn. App. Sept. 14, 2020).
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Valuation matters in liquidation
January / February 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: Both financially distressed businesses and buyers considering acquiring a company in bankruptcy require the expertise of an experienced business valuation professional. These experts can help owners make informed decisions about their troubled company’s future and maximize liquidation proceeds. This article explains how business valuation professionals can provide buyers with accurate appraisals of distressed businesses and their assets.
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Badgley v. United States – Entire value of GRAT includible in grantor’s estate
January / February 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: A grantor retained annuity trust (GRAT) is a popular estate planning tool that families can use to transfer wealth to younger generations. This article summarizes a recent federal district court case, which concluded that the entire GRAT value was includable in decedent’s gross estate, because the grantor retained both a right to substantial income from and continued enjoyment of the transferred property. Badgley v. United States, No. 18-16053 (9th Cir. Apr. 28, 2020)
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Valuing health care providers in the age of COVID-19
January / February 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: Health care valuations have become particularly challenging during the pandemic. This article discusses some of the challenges facing health care and how valuation professionals have adjusted their analyses to cope with market disruptions and uncertainty about the future of this industry. A sidebar highlights a recent increase in cyberattacks targeting health care providers and how investing in measures designed to mitigate financial losses can pay off over the long run.
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Minority partner buyouts: To discount or not to discount? Tennessee appeals court rejects unspecified discount for lack of control
January / February 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: When buying out a partner who owns a minority (noncontrolling) interest, questions regarding the application of valuation discounts for lack of control and marketability often arise. This article distills the facts about the buyout of a “dissociated” partner in a whiskey business and explains why a discount for lack of control wasn’t appropriate under applicable state law. Boesch v. Holeman, No. E2019-02288-COA-R3-CV (Tenn. App. Sept. 14, 2020).
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Valuation matters in liquidation
January / February 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: Both financially distressed businesses and buyers considering acquiring a company in bankruptcy require the expertise of an experienced business valuation professional. These experts can help owners make informed decisions about their troubled company’s future and maximize liquidation proceeds. This article explains how business valuation professionals can provide buyers with accurate appraisals of distressed businesses and their assets.
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Badgley v. United States – Entire value of GRAT includible in grantor’s estate
January / February 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: A grantor retained annuity trust (GRAT) is a popular estate planning tool that families can use to transfer wealth to younger generations. This article summarizes a recent federal district court case, which concluded that the entire GRAT value was includable in decedent’s gross estate, because the grantor retained both a right to substantial income from and continued enjoyment of the transferred property. Badgley v. United States, No. 18-16053 (9th Cir. Apr. 28, 2020)
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Valuing health care providers in the age of COVID-19
January / February 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: Health care valuations have become particularly challenging during the pandemic. This article discusses some of the challenges facing health care and how valuation professionals have adjusted their analyses to cope with market disruptions and uncertainty about the future of this industry. A sidebar highlights a recent increase in cyberattacks targeting health care providers and how investing in measures designed to mitigate financial losses can pay off over the long run.
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Estate Planning Red Flag – You’re donating appreciated assets to charity
January / February 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Charitably inclined individuals likely know that donations of long-term appreciated assets, such as stock, have an advantage over cash donations. But in some cases, selling appreciated assets and donating the proceeds may be a better strategy. That’s because adjusted gross income limitations on charitable deductions are higher for cash donations. This brief article details the ins and outs of donating appreciated assets to charity.
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Should you consider a psychiatric advance directive?
January / February 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Many people include health care powers of attorney or advance directives in their estate plans to have some influence over critical medical decisions in the event they’re incapacitated and unable to make those decisions themselves. A psychiatric advance directive (PAD) is less well known, but worth considering if an individual’s family has a history of mental illness. This article explains how a PAD can complement a health care power of attorney in an estate plan.
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Provide your heirs the option of creating an inheritor’s trust
January / February 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: Even though it may not be top of mind when a person develops or revises his or her estate plan, it’s important to consider how bequeathing assets to family members might affect them. Why? Because when heirs receive their inheritance, it becomes part of their own taxable estates. This article examines how giving a loved one permission to create an inheritor’s trust can help avoid this outcome.
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Business owners: Now’s the time to revisit buy-sell agreements
January / February 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: A buy-sell agreement is a critical component of estate and succession plans for those who own a closely held business. These agreements provide for the orderly disposition of each owner’s interest after a “triggering event,” such as death, disability, divorce or withdrawal from the business. This article explains how a buy-sell agreement works and why the valuation provisions are especially important. A sidebar details two types of buy-sell agreements.
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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.