July / August

Showing 1–16 of 528 results

  • How to estimate tax payments — and stay in the IRS’s good graces

    July / August 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 570

    Abstract: If your employer doesn’t automatically withhold income taxes (or you’re self-employed), the IRS expects you make regular, estimated tax payments. This article explains which types of income require estimated payments and outlines two methods of calculating the amount owed.

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  • Family businesses: Choosing the right exit strategy

    July / August 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 588

    Abstract: There are many different exit strategies for a family business, including transferring it to the younger generation, selling it to the company’s management or to an employee stock ownership plan, or selling it to a third party. This article explores these options and stresses the importance of timing a sale right.

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  • Should you invest internationally?

    July / August 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 402

    Abstract: The average U.S. investor’s stock portfolio allocates 90% to domestic securities. But ignoring international markets may be a big mistake. This short article lists several potential advantages — including reduced volatility — of investing in foreign equities.

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  • SECURE Act – Revisit your retirement plan in light of new law

    July / August 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 912

    Abstract: The Setting Every Community Up for Retirement Enhancement (SECURE) Act, signed into law in December 2019, is designed to improve access to tax-advantaged retirement plans. It also recognizes that many people work beyond the traditional retirement age. This article highlights SECURE Act provisions that push back required minimum distributions, lift the age limit for IRA contributions and reduce costs for businesses offering plans to workers. A sidebar explains how the SECURE Act may affect estate planning.

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  • Factoring governing documents into the valuation equation

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: When valuing a business interest, it’s critical to examine organizational documents. This article explains how a business valuation expert reviews governing documents to assess the interest’s relative levels of control and marketability, as well as the cash flows the interest is entitled to receive.

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  • Financial statement adjustments are essential in business valuation

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Under the income and market approaches, the value of a business is based on how much earnings it will generate in the future. Historical results are a helpful starting point, but they usually need to be adjusted when projecting future performance. This article highlights various types of adjustments that valuation experts consider and explains how the novel coronavirus (COVID-19) pandemic may require special consideration when valuing businesses going forward.

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  • How will financial reporting changes affect the valuation process?

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 609

    Abstract: The Financial Accounting Standards Board has issued several major updated accounting standards in recent years, and the implementation process is underway. This article summarizes the changes to revenue recognition, lease and credit loss rules — and how they might impact the process of valuing a private business.

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  • R.D. Clark & Sons – Tax-affecting debate continues

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 843

    Abstract: For decades, business valuation experts and the IRS have been at odds regarding the practice of “tax affecting” the earnings of pass-through entities. This article summarizes a recent Connecticut appellate court decision on this issue, which highlights both sides of the debate — and the importance of considering the facts of the specific case. A sidebar discusses an apparent softening of the U.S. Tax Court’s stance on this matter. R.D. Clark & Sons, 194 Conn. App. 690 (2019) Estate of Jones, TC Memo 2019-101, August 19, 2019 Gross v. Commissioner, T.C. Memo. 1999-254, aff’d. 272 F. 3d 333 (6th Cir. 2001), cert. denied, 537 U.S. 827 (2002)

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  • Factoring governing documents into the valuation equation

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: When valuing a business interest, it’s critical to examine organizational documents. This article explains how a business valuation expert reviews governing documents to assess the interest’s relative levels of control and marketability, as well as the cash flows the interest is entitled to receive.

    Read More

  • Financial statement adjustments are essential in business valuation

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Under the income and market approaches, the value of a business is based on how much earnings it will generate in the future. Historical results are a helpful starting point, but they usually need to be adjusted when projecting future performance. This article highlights various types of adjustments that valuation experts consider and explains how the novel coronavirus (COVID-19) pandemic may require special consideration when valuing businesses going forward.

    Read More

  • How will financial reporting changes affect the valuation process?

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 609

    Abstract: The Financial Accounting Standards Board has issued several major updated accounting standards in recent years, and the implementation process is underway. This article summarizes the changes to revenue recognition, lease and credit loss rules — and how they might impact the process of valuing a private business.

    Read More

  • R.D. Clark & Sons – Tax-affecting debate continues

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 843

    Abstract: For decades, business valuation experts and the IRS have been at odds regarding the practice of “tax affecting” the earnings of pass-through entities. This article summarizes a recent Connecticut appellate court decision on this issue, which highlights both sides of the debate — and the importance of considering the facts of the specific case. A sidebar discusses an apparent softening of the U.S. Tax Court’s stance on this matter. R.D. Clark & Sons, 194 Conn. App. 690 (2019) Estate of Jones, TC Memo 2019-101, August 19, 2019 Gross v. Commissioner, T.C. Memo. 1999-254, aff’d. 272 F. 3d 333 (6th Cir. 2001), cert. denied, 537 U.S. 827 (2002)

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  • Tax Tips

    July / August 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 330

    Abstract: These brief tips explain why now is an ideal time to give to charity; detail the tax breaks the CARES Act provides for employer student loan repayments; and answers the question of whether employers should reimburse their employees’ remote work expenses.

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  • A silver lining – Current conditions are favorable for cost-effective wealth transfers

    July / August 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 511

    Abstract: The ongoing novel coronavirus (COVID-19) pandemic has taken a terrible toll on the economy. But the current low-interest-rate environment coupled with depressed asset values means that now may be a good time to transfer wealth to a person’s children and grandchildren. This article details the benefits of making gifts during the current economic conditions.

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  • How does the CARES Act affect your retirement accounts?

    July / August 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 625

    Abstract: As individuals continue to deal with the impact of the novel coronavirus (COVID-19) pandemic, the Coronavirus Aid, Relief and Economic Security (CARES) Act contains some retirement-related provisions to help ease the financial pain. This article details three of the main retirement-related provisions.

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  • The CARES Act offers tax relief for businesses

    July / August 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1031

    Abstract: When it was signed into law in late March, the Coronavirus Aid, Relief and Economic Security (CARES) Act was the largest stimulus package in U.S. history. The law contains numerous provisions designed to help mitigate the economic impact of the novel coronavirus (COVID-19) pandemic, including welcome tax relief for businesses that is potentially relevant for all of 2020 and, in some cases, for past or future years, too. This article reviews the CARES Act’s provisions on net operating losses, business interest deductions and qualified investment property. A brief sidebar highlights payroll tax deferral and employee retention credit under the CARES Act.

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