July / August
Showing 113–128 of 616 results
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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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Beyond book value – Court allows discovery of value-related materials
July / August 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: A divorce case in Florida has produced an important discovery ruling about a spouse’s right to information from a non-party business that could indicate the value of a marital asset. This article explains why this ruling could be welcome news for other divorce litigants seeking equitable distributions. Hall v. Hall, No. 5D18-1608 (Fla. App. June 14, 2019)
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Is it time to consider estate planning moves?
July / August 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Businesses and financial markets have incurred major losses in the first half of 2020 due to the novel coronavirus (COVID-19) crisis. But this article highlights a potential upside: Low asset values and favorable tax laws could create opportunities for wealthy individuals to gift certain assets, including business interests and intangible assets, to family members and charities.
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Court rejects value based on improbable subsequent events
July / August 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: In a recent gift tax case, the U.S. Tax Court rejected the IRS’s valuation of a nonvoting stake in a limited liability company (LLC), because it was based on actions conjectured to occur after the gift was made that weren’t reasonably probable. This article explains why the court accepted the taxpayer’s value, which included discounts for lack of control and marketability. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020)
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In re Appraisal of Panera Bread Co. – Dissenters’ stock valued at deal price less synergies
July / August 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 875
Abstract: Once again, the Delaware Chancery Court has turned to deal price as the most reliable indicator of a company’s fair value in a statutory appraisal proceeding. However, it decided that adjustments for certain “synergies” were required. This article explains the court’s reasoning — and why the company was denied a refund for prepaying its shareholders. A sidebar highlights alternative methods of valuation that the court ultimately rejected. In re Appraisal of Panera Bread Co., No. 2017-0593-MTZ (Del. Ch. Jan. 30, 2020)
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Active vs. passive investing: How the strategies actually differ
July / August 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: This article discusses active vs. passive investing, explaining that neither approach is inherently better than the other. However, depending on market conditions and other factors, either strategy can outperform. Ultimately, the right approach depends on the investor’s specific circumstances, goals, time horizon and risk tolerance.
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A trust can be a mighty financial fortress
July / August 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: Trusts are often established to achieve estate planning goals, including reducing taxes. But they can also help protect assets from creditors, former business partners, ex-spouses and “spendthrift” children. As this article explains, a trust must be irrevocable. It may also make sense to give trustees full discretion over whether and when to make distributions.
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3 options if your term life insurance is expiring
July / August 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: A term life insurance policy can be a powerful, cost-effective tool for helping families meet their financial obligations following the death of a spouse or parent. But what happens when the term ends? This article talks about three options: Renew the existing policy, purchase a new term life policy and switch to permanent life insurance.
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QSBS offers remarkable tax breaks – But be sure to follow strict rules
July / August 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: An often-overlooked provision of the U.S. tax code — Section 1202 — offers investors a remarkable tax break: the ability to exclude up to 100% of the gain on the sale of qualified small business stock (QSBS). But as this article explains, the stock must meet certain requirements and investors should weigh the benefits against the potential tax costs and investment risks. A sidebar warns that QSBS can be disqualified if it’s redeemed within two years of issuance.