May / June

Showing 1–16 of 529 results

  • Tax Tips

    May / June 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 417

    Abstract: These brief tips explain the benefits of the temporary gift tax break; detail the reasons to commission a cost segregation study; and show how to identify audit red flags.

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  • An estate plan benefits you and your family

    May / June 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 558

    Abstract: Quick question: Who needs an estate plan? The answer isn’t only the affluent; it’s everyone. While gift and estate tax liability isn’t an issue for most folks, most families can benefit from a comprehensive plan that divides their wealth, protects their well-being and provides a compass for the future. This article explores how a comprehensive estate plan can benefit your family.

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  • Is your business a tax shelter?

    May / June 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 561

    Abstract: Most people, when they hear the term “tax shelter,” imagine a tax-avoidance scheme of questionable legality. But while some tax shelters operate in legal grey areas, more often than not they involve legitimate tax-saving strategies. This article explains that, surprisingly, many ordinary businesses meet the broad definition of a tax shelter, a classification that can have negative tax consequences.

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  • The SECURE Act – Understand the retirement and estate planning implications

    May / June 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 943

    Abstract: For those who have significant savings set aside in an IRA, 401(k) plan or similar account, the Setting Every Community Up for Retirement Enhancement (SECURE) Act likely alters their retirement and estate planning strategies. This article details the highlights of the SECURE Act. A sidebar explains how the SECURE Act affects employers.

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  • Making financial plans? Get your assets appraised

    May / June 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: For hard-to-value assets, such as closely held businesses, real estate and art, a professional appraisal may be necessary. This short article lists situations that call for an appraisal, including retirement and estate planning, gift disclosures and charitable donations.

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  • How a living will helps ensure your last wishes are carried out

    May / June 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 555

    Abstract: Living wills specify what should occur and who should make medical decisions should someone become seriously ill and unable to make decisions for him- or herself. As this article details, two other documents, a durable power of attorney for property and a health care power of attorney, usually are drafted at the same time.

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  • Investing in cryptocurrency – How to avoid unpleasant tax surprises

    May / June 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: As investing in Bitcoin and other cryptocurrencies becomes increasingly popular, investors need to understand the potential tax ramifications. This article explains that using cryptocurrency to make purchases can trigger a capital gain or loss. Also, owners may recognize taxable income as a result of certain blockchain events. The IRS is expected to offer additional guidance in the near future.

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  • Build an emergency fund to weather any storm

    May / June 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 893

    Abstract: Regardless of current income, everyone needs to set aside some cash in a savings account or other liquid, low-risk investment for an emergency. This article advises readers to focus on expenses, not income, when determining an emergency fund target. It also warns against overfunding, or saving too much in a low-interest account. A sidebar discusses how to “rightsize” income tax withholding.

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  • The challenges of valuing promissory notes

    May / June 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales. This article shows why this task is often more complicated than it seems at first blush.

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  • How to value “profits interests” in LLCs

    May / June 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 653

    Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.

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  • Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR

    May / June 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014

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  • Cost approach – Taking the balance sheet to a different level

    May / June 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.

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  • The challenges of valuing promissory notes

    May / June 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales. This article shows why this task is often more complicated than it seems at first blush.

    Read More

  • How to value “profits interests” in LLCs

    May / June 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 653

    Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.

    Read More

  • Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR

    May / June 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014

    Read More

  • Cost approach – Taking the balance sheet to a different level

    May / June 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.

    Read More