July / August

Showing 17–32 of 560 results

  • 3D laser scanning poised to electrify construction industry

    July / August 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The construction industry is experiencing a digital transformation. Among the most electrifying technologies on the rise is three-dimensional (3D) laser scanning. These scanners measure without touching, quickly and accurately capturing details of every nook and cranny of a building or job site. This article explores a few specific areas of the industry that 3D laser scanning may impact.

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  • EDR bonds help ensure everyone gets along

    July / August 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 521

    Abstract: Some project owners require contractors to acquire bonding to financially insure the agreed-upon performance on the job in question. One type of performance bond that’s been rising in prominence over the past several years is the expedited dispute resolution bond. This article explores the ins and outs of this type of bond.

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  • Do you know what drives your company’s value?

    July / August 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 660

    Abstract: Certain aspects of a construction company will obviously raise or lower its value. But there are other, easily overlooked elements that affect a business valuation as well. This article examines how licensing and permitting, engineering-related assets, and goodwill drive value.

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  • 2021 tax planning – Start early by reviewing key ARPA provisions

    July / August 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 937

    Abstract: With all that’s changed over the past year or so, now’s a good time for construction company owners to start thinking about their 2021 tax returns. One recent major piece of pertinent legislation is the American Rescue Plan Act (ARPA). This article reviews key ARPA provisions of particular interest to contractors. A sidebar points out that the ARPA contains funding for infrastructure projects.

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  • Court explains “built-in” apportionment in royalty calculation

    July / August 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 406

    Abstract: The Federal Circuit Court of Appeals affirmed a massive damages award based on reasonable royalties in a recent patent infringement case. This article summarizes why the court dismissed the need to apportion damages among infringing and noninfringing components in the accused invention. Vectura Ltd. v. GlaxoSmithKline LLC, No. 2020-1054 (Fed. Cir., Nov. 19, 2020).

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  • Tax issues to consider in divorce settlements

    July / August 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 554

    Abstract: When settling a marital estate, it’s important to consider federal tax issues — especially as tax laws are expected to generally become less favorable with the change of administration. This article highlights the tax implications of transferring marital assets between spouses when a divorce is settled and beyond.

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  • Forensic accounting investigations – Expertise is critical when conducting interviews

    July / August 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 733

    Abstract: During fraud investigations, interviews of witnesses and suspects are used to gather information. Care should be taken when interviewing company personnel and gathering other evidence to protect the chain of custody and ensure that the findings can be admitted in a legal proceeding. This article discusses the types of questions forensic experts ask, the process of interviewing witnesses and suspects, and behavioral red flags of deception.

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  • Raley v. Brinkman – Should pass-through earnings be tax affected?

    July / August 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 809

    Abstract: The Tennessee Court of Appeals recently weighed in on the ongoing debate over whether a pass-through entity’s projected future income should be reduced for hypothetical corporate income taxes when valuing the business. This article explains why the court found that so-called “tax affecting” was appropriate in this buyout case. Raley v. Brinkman, No. 2018-02002 (Tenn. App., July 30, 2020). Delaware Open MRI Radiology Associates v. Kessler, 898 A.2d 290 (Del. Ct. Ch., 2006). Estate of Jones, TC Memo 2019-101, August 19, 2019.

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  • Are you responsible for your parents’ nursing home expenses?

    July / August 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 351

    Abstract: Can people be financially responsible for their parents’ nursing home bills if the parents can’t afford to pay them? This short article delves into filial responsibility laws (which are rarely enforced) and Medicaid’s estate recovery process.

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  • Overdiversification could actually hinder your investment goals

    July / August 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 589

    Abstract: It’s possible for investors to overdiversify or spread their investment dollars too thin across asset types and industry sectors. This article explains that the more investments in a portfolio, the harder it can be to keep track of all of them. Also, it’s more likely that the portfolio will contain overlapping securities. And, with a certain higher level of diversification, investment portfolios may produce mediocre returns.

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  • So you’ve dipped into savings … What to do next with your retirement account

    July / August 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 646

    Abstract: Tapping an IRA, 401(k) plan or other tax-deferred account to pay current expenses can derail a retirement savings plan. Unfortunately, some people reached that point in 2020. This article talks about how the CARES Act and Consolidated Appropriations Act can help get retirement savers back on track.

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  • 3 tips for making retirement less taxing

    July / August 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 898

    Abstract: Recent retirees often are surprised by the size of their tax bills. As they soon learn, income taxes during retirement can be significant. However, it’s possible to soften the blow. This article offers three tips: divide income sources into three buckets; delay Social Security benefits; and manage required minimum distributions. A sidebar reveals the best time to convert a traditional IRA to a Roth IRA.

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  • Estate Planning Red Flag – Your college-aged child doesn’t have an estate plan

    July / August 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 324

    Abstract: College-aged students typically have few assets in their names, but that doesn’t mean they should be without a basic estate plan to ensure their wishes are carried out should the unthinkable happen. This brief article covers four estate planning documents to include in a student’s estate plan.

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  • The split annuity: A balanced approach to retirement and estate planning

    July / August 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 625

    Abstract: For people who are approaching retirement or have already retired, one of their biggest challenges is balancing the need to maintain their standard of living with their desire to preserve as much wealth as possible for loved ones. This balance can be difficult to achieve, especially when retirement can last decades. This article explains one strategy that can offer greater peace of mind: the split annuity.

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  • Avoid these 6 estate planning pitfalls

    July / August 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 658

    Abstract: No one likes to contemplate his or her own mortality, but ignoring the need for an estate plan or procrastinating in the creation of one is asking for trouble. For those who haven’t started the process, don’t delay any longer. This article details six potential pitfalls to avoid when creating an estate plan.

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  • Annual exclusion gifts – A deceptively powerful estate planning strategy

    July / August 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 911

    Abstract: In 2021, the federal lifetime gift and estate tax exemption amount is a whopping $11.7 million. So, for most people, it may seem like planning for gift and estate taxes is unnecessary. But even if a person’s net worth is only a fraction of the current exemption amount, there are good reasons to adopt strategies to reduce the size of his or her taxable estate. This article explains one such strategy: making regular annual exclusion gifts. A brief sidebar explores the benefits of further reducing one’s taxable estate by making direct tuition and medical expense payments.

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