March / April
Showing 561–576 of 616 results
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4 profit killers to keep away from your bottom line
March / April 2009
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 488
Abstract: From unnecessary delays to insufficient communication, profit killers lurk throughout the construction business. They’re usually not hard to spot once one starts looking — and in today’s market, contractors really ought to be looking. This article warns of four profit killers that construction business owners need to keep away from their bottom lines.
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Buy-sell agreements – Sleep better with this key document in place
March / April 2009
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 970
Abstract: Any construction company owner who still hasn’t considered how to handle the departure — expected or otherwise — of any of the company’s other owners could be putting the continuity of the business at risk. The good news is that a buy-sell agreement can help contractors sleep better at night. This article describes the basics of a sound agreement.
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Tax Tips – Accelerated depreciation for building improvements – Are you a trader or an investor? – Dipping into retirement savings comes at a high price
March / April 2009
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 564
Abstract: News items briefly discussed are the accelerated depreciation for building improvements, determining trader status and dipping into retirement savings withdrawals.
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Stay tuned to tax law changes and reduce your tax bite
March / April 2009
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1189
Abstract: With recent economic downturns and important pieces of tax legislation being passed over the past year, you may be wondering what changes you need to make now to protect yourself in the future. Keeping abreast of tax law changes and tax-saving strategies is one way you can protect your assets. This article looks at some key changes made from the new laws: the homebuyer tax break, charitable IRA rollovers and the sales tax deduction.
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Taking stock of your inventory accounting method
March / April 2009
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: If your business involves the production, purchase or sale of merchandise, inventory accounting can have a significant effect on your tax bill. In some cases, switching inventory accounting methods from first-in, first-out (FIFO) to last-in, first-out (LIFO) can reduce your taxable income, giving your cash flow a boost. This article reviews factors to consider with inventory accounting methods, including tax savings and the effect the change will have on financial statements.
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5 common estate planning mistakes
March / April 2009
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1021
Abstract: In today’s uncertain economic times, estate planning is more important than ever. A carefully crafted estate plan can help you provide for your family’s financial security at the lowest possible tax cost. This article explains five common estate planning mistakes to avoid.
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How to evaluate a distressed business
March / April 2009
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 381
Abstract: The tumultuous economy has taken its toll on many private businesses. Weaker companies may be liquidating assets to generate cash flow or even filing for bankruptcy, offering opportunities to stronger players. This brief article notes that even in these cases acquisition due diligence is extremely important to help potential buyers realistically assess the distressed business’s value.
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Valuing options: Are you up for the challenge?
March / April 2009
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: Employee stock options (ESOs) can be an effective way for companies to attract and retain key employees and are popular among startups and technology firms, which tend to be cash-poor but offer significant growth potential. But accounting for ESOs became more complicated when the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 123(R), which eliminated the intrinsic method of reporting ESOs. This article explains that now companies must use the fair value method, requiring ESO issuers to enlist valuation expertise.
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Make no mistakes — the IRS means business
March / April 2009
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1062
Abstract: As part of the Pension Protection Act of 2006 (PPA), stiffer penalties await preparers, appraisers and taxpayers who misstate value or sidestep the appraisal process for tax purposes. This article discusses a recent court case that illustrates how overvaluation can prove costly in charitable contribution cases. The article also explains several new rules PPA introduced that revised the thresholds for substantial and gross valuation misstatements, discussing the potential implications for taxpayers. Case citation: Bergquist et al v. Commissioner, 131 T.C. No. 2, July 22, 2008.
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Successful succession planning starts today
March / April 2009
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1134
Abstract: U.S. companies currently face an economic crisis unparalleled since the Great Depression: rising energy and commodity prices, increasingly stringent lending requirements, volatile stock market values and a general sense of uncertainty. This article points out that, while many businesses are worth less today than under more favorable market conditions, private business owners now can gift a higher percentage of the business to heirs without incurring federal gift taxes or, possibly, estate taxes. The article notes that this is a good time to start, or revisit, succession plans and lists several ways valuators can help.
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Employment discrimination claims – What’s in it for the claimant
March / April 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: With the economy in a recession and unemployment on the rise, the number of employment discrimination claims is likely to continue to increase. This article discusses the general remedies available to successful claimants regardless of whether the discrimination was caused by intentional acts. It also talks about the variables involved in determining compensatory and punitive damages, including evidence of actual harm to the claimant and malice on the part of the employer.
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What’s normal? How valuators adjust earnings to reflect market value
March / April 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 677
Abstract: When appraising a company, valuators scrutinize their subjects’ balance sheets, but they also recognize that those numbers only reflect a business’s “book value” at a point in time. To arrive at the most accurate market value, experts must adjust or “normalize” a company’s earnings. As this article explains, this process may involve adjusting such items as accounts receivable, inventory, taxes, prepaid expenses and contingent liabilities.
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Show me the money – Tracing hidden business assets
March / April 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 702
Abstract: To secure a fair and equitable resolution, attorneys in divorce cases may need to trace assets and income that a business owner spouse has hidden to reduce child support, alimony liability or the final settlement amount. This article discusses how forensic accountants trace hidden assets by looking for suspicious payments, on-book fraud schemes and the artificial reduction of a company’s earnings.
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Calculating shareholder damages – Federal court answers some key questions
March / April 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 1229
Abstract: A recent Eleventh Circuit court decision, Cox Enterprises, Inc. v. News-Journal Corp., demonstrates the role fair market value can play in shareholder litigation — even when a statute calls for fair value. This article summarizes the facts of the case and explains why the court’s ruling suggests that experts should account for the realities of a company’s circumstances when valuing its shares.
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Reasons to lend to plastics manufacturers
March / April 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: In the wake of the layoffs, equipment write-offs, liquidations and consolidations earlier this decade, domestic plastics manufacturing may seem lackluster. But opportunities await lenders who select plastics prospects wisely.
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Can you hang your hat on interim financial statements – Navigating pitfalls to get the most from midyear
March / April 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: Financial statements present a company’s financial condition at one point in time. But when borrowers report only year end results, lenders are left in the dark until the next year. While interim reporting may provide some insight into borrowers’ ongoing performance, lenders who recognize both its pros and cons can most effectively minimize the risk of year end surprises.