July / August
Showing 481–496 of 616 results
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Playing catch-up with your retirement savings
July / August 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 513
Abstract: For those who are age 50 or older, “catch-up” contributions are one tool that can quickly build — or rebuild — a retirement fund. These contributions over and above the regular annual contribution limits offer the opportunity to add meaningfully to savings over time. This article offers an example of how much of a difference it can make to take full advantage of catch-up options, and provides a table showing how much can be contributed to traditional 401(k), 403(b) or 457(b) plans, along with SIMPLEs and IRAs.
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The new estate tax regime – Greater wealth-transfer opportunities now available
July / August 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 546
Abstract: With the passage of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act late last year, the estate tax law is set through 2012. But if Congress doesn’t take additional action, the estate tax will revert to levels prescribed by pre-2001 tax law beginning in 2013. Still, even with this uncertainty, the next two years offer an ability to transfer greater amounts of wealth out of one’s estate, thus lowering liability. This article discusses the increase in the gift and estate tax exemptions and the “portability” of the latter for married couples.
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The brighter side of capital losses – There’s opportunity in that red ink
July / August 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: Capital losses are an almost inevitable part of investing. But they can be used to lower tax liability and reposition one’s portfolio. This article explains the basics of capital losses, including the “wash sale rule” that disallows some losses, and shows how to incur capital losses without running afoul of the rule. A sidebar discusses the implications of Congress’s two-year extension of the 15% rate on long-term capital gains.
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Ask the Advisor – Will conserving water really help me save money?
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: Some green measures can not only help the environment, but can also help one’s bottom line by reducing utility bills. Water conservation is a good example. The Building Owners and Managers Association (BOMA) offers a number of simple and inexpensive steps that owners can take to achieve big savings on their water usage.
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7 leasing strategies you need to know about
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: Commercial and residential property owners occasionally need to get back to the basics of leasing to ensure that new leases are airtight, as well as to determine whether leases that are already in place are still producing the maximum revenue allowed. This article provides seven strategies to help owners accomplish both.
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Loan assumptions – Think of them as an alternative source of financing
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Even as the economy shows signs of crawling back from the brink, the credit market for commercial real estate (CRE) has remained tight. Some buyers that wish to close CRE deals are taking a nontraditional approach to financing: They’re assuming the sellers’ loans. The loan assumption process is somewhat complicated, and there can be disadvantages, but it can provide an advantageous option in a formidable credit market.
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A new safe harbor – IRS floats a solution for dealing with bankrupt QIs
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 779
Abstract: Recently, the IRS released a revenue procedure that provides a “safe harbor” for certain taxpayers who initiated deferred like-kind exchanges under Internal Revenue Code Section 1031 but failed to complete the exchanges. Revenue Procedure 2010-14 applies when the qualified intermediaries (QIs) have filed for bankruptcy and defaulted on their obligations to acquire and transfer replacement property. Under the procedure, covered taxpayers aren’t required to recognize taxable gain on such exchanges until they receive payment attributable to the relinquished property. This article examines the details, while a sidebar looks at one case in which a taxpayer hoped to avoid Sec. 1031’s related-party rule by using a QI.
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Claim a tax break without leaving the house – If you work from home, you may qualify for a home-office deduction
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 322
Abstract: Many who are self-employed or work from home may save tax by qualifying for a home-office deduction. To determine whether a home office qualifies, there are four questions one should ask. Those who qualify can deduct direct expenses plus a portion of indirect expenses based on the portion of their home used for the office.
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Do you need directors and officers insurance? To protect your assets, the answer may well be yes
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: In the current post-Sarbanes-Oxley business environment, investors expect greater transparency, and lawsuits are more common than ever. Not only can a company be held financially liable, but so can directors or officers. This is why a directors and officers (D&O) insurance policy is necessary to protect personal assets. But it’s important to determine exactly what a specific policy covers. A sidebar to this article explains why D&O insurance is important for nonprofit executives, as well.
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A needle in a haystack – Among all of the choices, how do you find the right mutual funds?
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 774
Abstract: With thousands of mutual funds to choose from, it might be difficult to find the right ones. But the odds can be improved by focusing on long-term performance, expense ratios, turnover rates, identifying the individuals that are in charge, and performance in bear vs. bull markets.
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Regular income can pay dividends
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: While bonds are favored by many investors in need of income, dividend-paying stocks are often overlooked. Although the stock market as a whole frequently offers a relatively modest dividend yield, certain types of stock provide yields that are more competitive with those of bonds. Dividend-paying stocks offer the possibility of double-barreled benefits: 1) the dividends themselves can increase, and 2) the stock price might appreciate as well. A sidebar to this article looks at an example of 10-year dividend growth.
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Valuing pass-through entities vs. C corporations
July / August 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Valuing interests in pass-through entities can be deceptively complex. This complexity stems from a mismatch between the data commonly used to value privately held companies and the tax benefits associated with pass-through entities. But, in recent years, several analytical models have been developed which provide a more accurate picture of a pass-through entity’s economic benefits.
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Single price quote supports $10 million lost profits award
July / August 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: A U.S. Court of Appeals affirmed a jury award of nearly $10 million in lost profits. Notably, the plaintiff’s damages expert based his calculation on a single price quote by the plaintiff that had never been accepted by the defendant. This case confirms that companies are entitled to compensatory damages not only for designs and other confidential information they develop, but also for the profits their intellectual property is expected to generate.
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Business contingencies – What are they and why should you care?
July / August 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: In a perfect world, business contingencies — that is, gains or losses arising from an anticipated event — wouldn’t exist. In this imperfect world, however, they must be factored into many appraisals. In cases where a firm number is required, a valuator must use his or her best judgment to quantify contingent gains or losses. In other instances — such as business transactions, mergers and acquisitions, or divorce valuations — an appraiser can help the parties design provisions that adjust the terms once the contingency has been resolved.
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Zubulake revisited: New guidance on e-discovery
July / August 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 935
Abstract: A recent court case shows that sanctions can not only be awarded for deliberate destruction of discoverable data, but also when a party is grossly negligent. The court found that “failure to issue a written litigation hold constitutes gross negligence….” A sidebar to this article lists specific examples of gross negligence.
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Estate Planning Red Flag – Your plan doesn’t name a backup guardian for your minor child
July / August 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 290
Abstract: Arguably the most important estate planning decision parents of minor children may have to make is choosing a guardian for their children should the unthinkable occur. This short article explains why it’s critical to also select a backup guardian and lists a few issues to consider when evaluating potential guardians.