March / April
Showing 529–544 of 616 results
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How to spot a bad apple when screening tenants
March / April 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 370
Abstract: Screening out troublesome tenants is a critical task for any landlord. By eliminating the bad apples before they move in, you can avoid many aggravating problems that may arise after they’re settled in. The key is to implement a smart screening process and stick to it. This brief article explains how to do just that.
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The tax effect of a lease with option to buy
March / April 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Many real estate professionals use the “lease with option to buy” method of structuring deals, because it enables them to collect higher monthly payments and higher prices overall than they could in a normal transaction. Lease options bring buyers to the table who otherwise wouldn’t have been able to purchase, thus enabling sellers to move houses in a down market. But, as popular as this method is, both lessees and lessors need to be aware of certain tax implications. This article explains what those are.
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Perils and pitfalls abound – Selling investment property to your offspring
March / April 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: A perennial challenge for real estate investors is how to transfer property to their heirs in the most tax-advantaged way while also maintaining control of the property and its income stream. The IRS pays special attention to transactions among family members and generally assumes that any transfer among them is really a gift. Whether a transfer is considered a gift or a sale can have significant tax consequences for both parties involved. This article explains how to structure the transaction in a manner that suits the IRS.
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Real estate and leveraging: The risk of taking on too much
March / April 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 932
Abstract: Leveraging other people’s money has always been a primary tool for real estate investors. Using leverage, savvy investors have been able to make more money, much more quickly than they could have otherwise. Although there are advantages to using leverage, there’s also increased risk of loss. This article delves into the topic, explaining how leverage works and exposing some of the red flags that could get you in trouble. A sidebar goes into the loan-to-value ratio and how it fits into the leverage equation.
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Property swap – Defer capital gains taxes with a like-kind exchange
March / April 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 842
Abstract: If a person is planning to sell highly appreciated business or investment property, he or she is likely bracing to pay taxes on the capital gain. A like-kind exchange may allow a person to trade the property for another one that better suits his or her needs and defer payment of capital gains taxes that might otherwise be due on the sale of the assets. This article defines a like-kind exchange.
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Risk vs. reward – The potential benefits — and pitfalls —of emerging markets investing
March / April 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 873
Abstract: Even though emerging markets have a reputation for volatility and risk — a reputation that has been well earned amid the market’s downturn — they also offer strong growth potential and diversification benefits. Both are big reasons why emerging markets stocks can be a vital part of many investors’ portfolios. This article explores the benefits and risks of investing in emerging markets stocks.
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Should you put your trust in a living trust?
March / April 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 768
Abstract: A living trust offers three key estate planning benefits: 1) It’s a means to bypass the probate process, 2) it acts as a blueprint for handling a person’s affairs and 3) it separates marital assets for married couples in community property states who had a substantial amount of property before the marriage. This article details how a living trust works.
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Upside down – Cutting your taxes with capital losses
March / April 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: As volatile as the stock market has been, investors probably have at least thought about selling some investments that have lost value. Using caution is especially important when considering selling at a loss. Why? Because people will be locking in their losses, but they may also be missing out should those securities bounce back after they sell. However, in some situations, liquidating underperformers can make sense from a tax perspective. This article explains how selling holdings for less than the purchase price can lower a person’s income tax bill.
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Give and receive – Charitable gift annuities can benefit both you and your favorite charity
March / April 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 716
Abstract: Because of volatile financial markets, an investment that offers guaranteed fixed income for life has great appeal. A charitable gift annuity (CGA) offers an attractive combination of a secure income stream, an immediate income tax deduction and the opportunity to benefit a favorite charity. This article covers the ins and outs of a CGA.
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Spendthrift trusts aren’t just for spendthrifts
March / April 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: No matter what happens to the estate tax in the future, estate planning will continue to be essential for most families. That’s because tax planning is only a small component of estate planning — and usually not even the most important one at that. An equally important strategy is asset protection. And a spendthrift trust can be an invaluable tool for preserving wealth for heirs. This article explains how to use a spendthrift trust.
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Estate Planning Red Flag – Your power of attorney isn’t all that powerful
March / April 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 362
Abstract: An estate plan likely includes a power of attorney that appoints another person to manage investments, pay bills, file tax returns and otherwise handle property when the person is unable to do so. But not all powers of attorney are created equal. This short article details four things to consider when reviewing a power of attorney document.
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What’s new with FLPs and FLLCs? Recent court cases offer insight on how these estate planning tools will hold up against IRS scrutiny
March / April 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1397
Abstract: Family limited partnerships (FLPs) and family limited liability companies (FLLCs) can be powerful tools for consolidating and managing family wealth while reducing gift and estate taxes. Unfortunately, the potential for significant tax savings makes FLPs and FLLCs targets for the IRS. This article explains how FLPs and FLLCs work and examines how the outcomes of recent court cases affected them.
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Valuations should assume reasonably prudent management
March / April 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 503
Abstract: This brief article discusses a recent case that held that a going-concern valuation should assume a business will be managed reasonably prudently going forward, regardless of how poorly it may have been run in the past. Case citation: Cox Enterprises Inc., v. News-Journal Corporation, No. 06-16190 (11th Cir. 12/21/2007).
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Constructing a claim for lost productivity damages
March / April 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Quantifying the cost of lost productivity when a construction project is disrupted through no fault of the contractor is a difficult challenge. An unanticipated disruption of the project typically causes the contractor to work less efficiently, which can lead to additional labor, equipment and material costs. This article explains that appraisers can use several methods when quantifying lost productivity damages, depending on the particular job’s facts and circumstances. The article also notes that lawyers and damages experts need to work together closely to establish lost productivity and measure it appropriately.
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Are valuations recyclable?
March / April 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 896
Abstract: The paper a valuation report is printed on may be recyclable, but in most cases the content is not. This article points out that recycling valuations poses two major problems: First, the value of a business or other asset can change dramatically over time — in some cases, overnight. Second, a valuator’s methods depend to a large extent on the valuation’s purpose. The article discusses the problems that can ensue when business owners are tempted to stretch their valuation dollars by using a single valuation for several different purposes.
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Measuring the intangible – Valuation issues in health care transactions
March / April 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1305
Abstract: In the highly complex and heavily regulated world of health care, business valuations can be particularly challenging. This article looks at a recent U.S. Tax Court decision, Derby v. Commissioner, that illustrates this point. The case involved the sale of a medical group to a not-for-profit health care organization. The group claimed charitable tax deductions resulting from the transaction but the Tax Court denied the deductions, concluding that the physicians were unable to show that the value of what they received was less than the value of what they transferred. The article discusses the ins and outs of the case, noting that the court’s decision demonstrates that valuation in the context of a health care transaction requires a valuator to look at intangible benefits and other relevant terms of the deal. Case citation: Derby v. Commissioner, (T.C. Memo 2008-45).