July / August
Showing 1–16 of 588 results
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Don’t let fraud disrupt your M&A deal
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Due diligence is key when buying or merging with a business, especially in today’s volatile marketplace. This article discusses ways a forensic accountant can help a buyer vet the seller’s financial statements, projections and representations for errors, exaggerations — and even fraud.
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Appellate court overturns ruling based on “incompetent” valuation
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 561
Abstract: Weak valuation testimony may sometimes satisfy a jury. But it can come back to haunt clients on appeal. This article explains how a government agency learned that lesson the hard way in a recent Pennsylvania eminent domain case. State Route 00700, Section 21H v. Bentleyville Garden Inn, Inc., No. S-21-133 (Pa. Commonwealth Oct. 1, 2021).
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Factors to consider when selecting guideline companies
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: When valuing businesses, experts often rely on the guideline transaction method. This technique derives market multiples from the market prices of controlling interests in companies that are engaged in the same or similar lines of business as the subject company. This article explains why careful selection of guideline companies and pricing multiples is critical to avoiding erroneous conclusions under this method.
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Bohac v. Benes Service Co. – Is the asset-based approach relevant for going concerns?
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: The appropriate technique for valuing a business depends on a variety of factors, including the type of business, its plans for the future and the valuation’s purpose. This article summarizes a recent Nebraska Supreme Court ruling that called for an asset-based (or cost) approach to value a business that’s a viable going concern. A sidebar explains how the standard of value in dissenting shareholder cases usually differs from the IRS’s definition of fair market value. Bohac v. Benes Service Co., No. S-21-133 (Neb. Jan. 14, 2022).
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Preparing for new cryptocurrency reporting rules
July / August 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Individuals who’ve invested in cryptocurrency (for example, Bitcoin or Ether), nonfungible tokens (NFTs), or certain other digital assets, should familiarize themselves with new tax reporting requirements that take effect in 2023. This short article summarizes the rules.
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Working remotely? Watch out for double taxation
July / August 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: Remote work can be convenient. However, it raises the risk of double taxation if employees work in different states from their employers. This article helps employees prevent this extra tax bite. It explains the difference between domicile and residence, highlights reciprocity arrangements and warns workers to beware of “convenience of the employer” situations.
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HSAs: A can’t-pass-up savings proposition
July / August 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: Health Savings Accounts (HSAs) often are referred to as “medical IRAs” because they enable participants to save money while deferring taxes. This article tells workers whose employers offer HSAs (or who have access to them through a bank or insurance company) how to make the most of the opportunity. For example, automatic payroll deduction programs help by withdrawing pretax funds from paychecks.
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Hearts and heads – CLTs can support philanthropic, estate and tax objectives
July / August 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Charitable lead trusts (CLTs) enable people to achieve multiple objectives — support favorite charities while also transferring wealth to their families in a tax-efficient manner. They accomplish these goals by distributing income to one or more charities during the trust term, with the remainder passing to the trust owner’s family. This article provides details, such as how CLTs can be structured A sidebar explains the difference between lifetime and testamentary trusts.
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Tax Tips – HSAs can also be powerful retirement saving tools
July / August 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: These brief tips detail why Health Savings Accounts can act not only as tax-advantaged savings vehicles for funding uninsured health care expenses, but also as attractive retirement savings vehicles; and explain under what circumstances one should consider filing a tax return as “married filing separately.”
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Net gifts differ from standard gifts
July / August 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Thanks to the generous federal gift and estate tax exemption and the annual gift tax exemption, most gifts are shielded from tax. However, those who are concerned about the impact of transfer taxes on their gifts can make “net gifts.” This article details the ins and outs of making net gifts.
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Managing capital gains – The right timing can result in significant tax savings
July / August 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 774
Abstract: For those who plan to sell their capital assets, a little planning can do wonders for their tax bills. Capital assets include a wide range of property held for personal or investment purposes, including stocks, bonds, real estate, jewelry and collectibles. This article provides a few rules of thumb that may reduce capital gains taxes.
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Is your business getting the credits it deserves?
July / August 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: It’s a challenging time to grow a business. So, any help a business owner can get in the form of tax credits, tax exemptions, grants, low-cost financing and other incentives can make a big difference. Unfortunately, these incentives often go unclaimed. This article explains two types of tax incentives: statutory and discretionary. A brief sidebar explores the availability of states’ sales tax exemptions.
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6 ways to fortify your cybersecurity defenses
July / August 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: Construction companies of any size are a prime target for cybercriminals. And recent events have only elevated the threat level. This article suggests six ways that contractors can fortify their defenses, including educating employees, keeping software updated and exploring the need for cybersecurity insurance.
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What is bonding capacity, really?
July / August 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 546
Abstract: Contractors are urged to manage their financials carefully to preserve and even increase their bonding capacities. But sometimes construction company owners lose sight of what really goes into bonding capacity. This article discusses the three Cs of bonding and suggests some ways to boost capacity.
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Proper accounting for change orders makes all the difference
July / August 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: For contractors, change orders can be both disruptive and profitable. It all depends on how well a construction company manages the documentation and approval process. This article addresses the critical matter of properly handling change orders from an accounting perspective.
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No more drama – Build stability and value into your succession plan
July / August 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 938
Abstract: One need look no further than the hit TV show “Succession” to see how the lack of a succession plan can tear a family and business asunder. Although the show is obviously dramatized, the dangers of failing to think ahead about leadership change are anything but fictional for construction businesses. This article discusses several ways to preempt the drama and put a solid succession plan in place.