March / April
Showing 513–528 of 616 results
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When can you write off bad business debts?
March / April 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 481
Abstract: The tax deduction for business bad debts is among the most widely misunderstood provisions in the tax code. Many business owners mistakenly believe that one can take a bad debt deduction any time an account receivable or other obligation becomes uncollectible. This article reviews the circumstances under which it’s possible to write off bad debts.
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Home is where the tax savings are – How joint home purchases can reduce estate taxes
March / April 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 918
Abstract: When buying a home, the first financial consideration many people think of are the income tax benefits. But there are other important tax-saving opportunities that should be considered. This article explores one strategy — which is buying a home jointly with a family member — and how it can remove the home’s value from one’s taxable estate.
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Don’t lose out on rental real estate losses
March / April 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 947
Abstract: If a person owns rental properties, there’s a good chance at least one of them is generating a loss. But the passive activity loss (PAL) rules can make it difficult to deduct those losses. If rental real estate is a significant activity, it pays to review the situation to determine whether one meets the IRS’s definition of “real estate professional.” This article explains some of the circumstances in which one may qualify and how it might be possible to convert passive losses into nonpassive losses, creating substantial tax benefits.
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Tiered valuation discounts: How low can you go?
March / April 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 353
Abstract: Valuation discounts can substantially lower the fair market value of gifted business interests. But business interest owners often inquire as to whether additional discounts apply when multiple layers of ownership exist. The answer is, maybe — if each entity exists for a bona fide business purpose. This brief article uses a landmark case, Astleford v. Commissioner, to examine the ramifications of tiered valuation discounts.
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Fine-tuning the value estimate — The importance of valuation adjustments
March / April 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 736
Abstract: An appraiser often makes adjustments to normalize companies’ earnings, removing all unusual, nonrecurring events from a company’s financial statements to reveal a clearer picture of the company’s normal operations. But what is normal? It depends. This article looks at the various adjustments an appraiser might make to achieve the appropriate basis of value.
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Rules of thumb are no substitute for the real
March / April 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 791
Abstract: Rules of thumb are simplified formulas that may be published in trade journals or passed along by word of mouth. These equations vary from industry to industry, and their simplicity can be appealing to business owners. But it is that very simplicity that can cause problems. This article looks at the potential pitfalls of using rules of thumb to determine the value of a business interest.
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Economic bust, litigation boom
March / April 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 902
Abstract: The sluggish economy might not be the only scapegoat for lackluster business performance. Civil wrongdoings, such as breach of contract or negligence, also cause companies to lose money. This article explains how a financial expert uses the evidence to determine the appropriate damages theory to account for loss in a damages case. The article mentions several factors the expert considers, including financial projections, comparable data, and damages duration. It also lists several accepted methods for quantifying economic damages.
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Valuation reports are about more than numbers
March / April 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 711
Abstract: A lawyer receiving a business valuation report may find it tempting to go straight to the bottom line — the valuator’s estimate of the subject business. But properly written reports contain a number of useful components, such as a definition of the assignment; assumptions and limiting conditions; and valuation methodology. These elements can supply savvy attorneys with information that can be used to support damages and related arguments or to attack an adversary’s proposed valuation.
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Proving lost profits – Comparable comparables are critical
March / April 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: Establishing lost profits, particularly for new businesses that haven’t yet compiled any historical financial data, can be extremely challenging. In such cases, courts sometimes rely on data from comparable businesses. But as a recent New Jersey appellate court case illustrates, true comparability between the businesses is critical. A restaurateur who chose to testify on damages himself, drawing on his prior experience in the restaurant business, learned that his two businesses weren’t as comparable as he’d thought.
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Insurance fraud: Is your client being scammed?
March / April 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: Although businesses potentially can become victim to a variety of schemes intended to bilk insurance companies and workers’ compensation funds, on-the-job injury and property-casualty fraud are the most common. But there are specific clues that fraud experts use to uncover dishonest behavior. In addition to investigating workers’ comp or property-casualty claims, they can help prevent such fraud from occurring in the first place.
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E-mail evidence – How to build a fraud case with keyword searches
March / April 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: Typically, three conditions make occupational fraud possible: motivation, opportunity and rationalization (also known as the “fraud triangle”). By pinpointing the existence of such conditions, experts can better target their investigations. Recently, a team of fraud experts theorized that e-mail communication patterns could reveal a fraud perpetrator’s motivation, opportunity and rationalization. This article discusses the results of their research, while a sidebar explains the “fraud triangle” in detail.
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Market Niche Insider – Diagnostics for doctors – Physician practices can be lucrative, but risky
March / April 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 483
Abstract: Baby boomers are wealthier, more health conscious and living longer than previous generations, and younger generations routinely seek preventive care. The demand for medical services, then, is rising. But several factors threaten this prestigious niche — and compromise the abilities of your physician borrowers to repay debt.
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For better or worse, fair value reporting is here to stay
March / April 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 645
Abstract: The concept of fair value reporting has been around for decades. But it has risen to the forefront because some fair value–related accounting standards have recently taken effect. Simultaneously, a weak economy has impaired the value of many assets, triggering some borrowers to report impairment losses on their financial statements.
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Ratios: The highs and lows of benchmarking for business
March / April 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: Financial statements contain a wealth of raw data, but busy lenders rarely have time to pore over the details. Ratios concisely capture relationships between financial statement items that you can use to benchmark operating results over time — or against competitors. But like any due diligence tool, ratios only tell part of the story.
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When to pull the plug — or not
March / April 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 764
Abstract: What should you do when a borrower misses a payment, defaults on loan covenants or fails to hit its performance targets? Some borrowers will surprise you and pull out of a troubled patch. But others will bleed to death if you let them. Being aware of certain characteristics can help you differentiate between these extremes.
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Ask the Advisor – Is multifamily housing a smart investment in today’s market?
March / April 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Although multifamily housing’s rate of return is generally lower than that of real estate ventures, it’s considered a less risky, more stable investment within the real estate sector. That’s because, even though businesses may fold in difficult times, people will always need a place to live. The multifamily housing real estate segment isn’t without its concerns, however. This article explores the pros and cons of such investments.