July / August

Showing 49–64 of 560 results

  • The lowdown on the low-income housing credit

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 363

    Abstract: While investments in Qualified Opportunity Zones (QOZs) are all the rage, the value of such investments can be further enhanced when combined with the low-income housing tax credit (LIHTC). And, with the economy suffering due to the novel coronavirus (COVID-19) pandemic, it’s possible the demand for affordable housing may soon be on the upswing. This short article highlights the benefits of the LIHTC and what real estate investors need to know.

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  • IRS finalizes QOZ regulations

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: After issuing two earlier sets of proposed regulations for qualified opportunity zones (QOZs), the IRS has released final regulations. Taxpayers interested in deferring, reducing and even permanently excluding capital gains on their investments in QOZs will be particularly interested in certain changes the final regs make to the proposed regs. This article discusses the connection between QOZs and qualified opportunity funds (QOFs), and why understanding the final regulations is especially important for taxpayers who have already invested in QOFs.

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  • Ashkouri v. Commissioner – Developer’s marketing materials aren’t immediately deductible

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 795

    Abstract: The proper timing of income tax deductions for expenses incurred by developers while researching projects can prove tricky. One developer recently learned the hard way that the costs of marketing materials aren’t necessarily immediately deductible — and may not be deductible at all if the outcome of the bidding process for a project isn’t sufficiently documented. This article reviews the case about what not to do when claiming tax deductions for researching projects. A short sidebar covers that taxpayer’s failure to adequately substantiate the related expenses. Ashkouri v. Comm’r, T.C. Memo. 2019-95 (Tax Ct. July 30, 2019)

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  • What you need to know about the CARES Act and QIPs

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 656

    Abstract: Earlier this year, the Coronavirus Aid, Relief, and Economic Security (CARES) Act corrected a drafting error related to real estate qualified improvement property (QIP). The retroactive correction allows real property owners to depreciate QIP faster. This tax benefit may be especially welcome in light of the economic impact of the novel coronavirus (COVID-19) pandemic. This article covers what real estate professionals need to know.

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  • Estate Planning Red Flag – Your estate plan doesn’t treat your grandchildren equally

    July / August 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 294

    Abstract: Many people, when planning their estates, simply divide their assets equally among their children. But “equal” doesn’t necessarily mean “fair.” It all depends on the family’s circumstances. This brief article explains that providing for grandchildren is one area where equal treatment can inadvertently result in unfairness.

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  • Roll with the changes – Your estate plan must evolve as you age

    July / August 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 727

    Abstract: Regardless of the stage of life one is currently in, it’s important to bear in mind that an estate plan isn’t a static document. Reviewing and revising an estate plan is critical — because what’s important to individuals in their 20s or 30s likely will be different in their 60s or 70s. This article examines some general estate planning guidelines to follow as a person progresses through life.

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  • Estate planning during uncertain times

    July / August 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: As people continue to grapple with the fallout from the novel coronavirus (COVID-19) pandemic, it’s important to consider the impact of the crisis on one’s retirement and estate plans. Few people are immune to the virus’s financial effects, but there are strategies available that can aid an individual’s recovery. This article details estate planning opportunities that are especially effective in the current environment, as well as relief available under the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

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  • Don’t overlook foreign assets when planning your estate

    July / August 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 990

    Abstract: It’s somewhat surprising how often individuals fail to disclose foreign assets to their estate planning advisors. They assume that these assets aren’t relevant to their “U.S.” estate plans, so they’re not worth mentioning. But if a person owns real estate or other assets outside the United States, it’s critical to address these assets in his or her estate plan. This article examines red flags to be aware of when addressing foreign assets in an estate plan. A sidebar focuses on estate planning strategies for foreign citizens living in the United States.

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  • Guard vehicle inventory against damage and theft

    July / August 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 322

    Abstract: Most dealerships keep millions of dollars of vehicle inventory on their open-air lots. However, cars and trucks are susceptible to many kinds of damage, such as storm damage, sun fading, scratches and dings during test drives and vandalism, as well as possible theft. This article offers a strategy for limiting the risks.

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  • How can KPIs help boost your bottom line?

    July / August 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 621

    Abstract: Key performance indicators (KPIs) are concrete measurements of your dealership’s financial performance that can be used to gauge progress toward goals. In the wake of the novel coronavirus (COVID-19) crisis, keeping accurate relevant metrics on aspects of a dealership’s performance is more important than ever. This article walks readers through customizing their metrics and discusses some of the best ways to communicate them at dealerships.

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  • California consumer privacy law could affect your dealership

    July / August 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 673

    Abstract: A new consumer privacy law is in place that could impact businesses across the nation, including auto dealerships. The title of the legislation — the California Consumer Privacy Act (CCPA) — is somewhat deceptive because businesses don’t have to be in the Golden State to be affected. This article covers why business location is irrelevant and how consumer rights are protected. Exemptions in the law also are discussed.

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  • CARES Act tax provisions dealers should know about

    July / August 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 845

    Abstract: The CARES Act, signed into law in late March, contains several tax provisions that can still help auto dealerships that have been adversely affected by the COVID-19 crisis. This article discusses the payroll tax credit and deferral of payments, changes to NOL rules, and the increase in the business interest deduction limit. A sidebar explains how the act fixed a tax reform drafting error that involved QIP.

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  • Could the critical path method improve your scheduling?

    July / August 2020
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 447

    Abstract: Contractors must deliver projects on schedule and within budget — or risk taking a loss. To rise to the challenge, many of today’s project managers apply an approach that has been widely used by larger construction companies: the critical path method (CPM). This article explains what CPM is and how software can boost its benefits.

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  • Risk management 2.0 for construction companies

    July / August 2020
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: The novel coronavirus (COVID-19) pandemic has brought unprecedented challenges to the construction industry. Contractors have learned valuable lessons about risk management during the pandemic — call it “risk management 2.0.” This article offers a variety of tips on how to structure contracts and tackle projects more safely.

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  • Remember the CARES Act as the year goes on

    July / August 2020
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act may seem like old news. But its tax provisions remain in effect as the year goes on and, in some cases, beyond 2020 (unless subsequent legislation changes them). This article reviews three key issues for contractors: operating losses, qualified improvement property projects and the payroll tax credit.

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  • Succession planning – Planned liquidations have varying tax consequences

    July / August 2020
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 950

    Abstract: Under some circumstances, the most expedient and beneficial way to end the existence of a company is through a planned liquidation. This article explains how the tax consequences of such a move vary depending on business structure. A sidebar discusses the fact that many other entities besides the IRS may need to be informed about a planned liquidation.

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