May / June
Showing 17–32 of 621 results
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Estate Planning Red Flag – You revised your will by hand
May / June 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 273
Abstract: The laws regarding the execution of a valid will vary from state to state, but typically they require certain formalities. These may include signing the will in the presence of witnesses and a notary public. But what happens if a major life change necessitates a change? To avoid the time and expense associated with formally updating a will, it may be tempting to simply make the change by hand and initial it. This brief article explains why that is almost always a bad idea.
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Providing for your children – Should you use one trust or separate trusts?
May / June 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: One of the most effective ways to provide for one’s children in an estate plan is to set up trusts for them. Many parents’ estate plans call for their assets to be split into equal shares and used to fund a separate trust for each child. But, depending on one’s circumstances, it may be preferable to pool assets into a single “pot” trust. This article details how a pot trust works and lists its benefits.
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Update your will with a codicil
May / June 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: On the completion of a will, a person generally knows that there would come the day when he or she would need to make a change. Perhaps the person recently welcomed a new grandchild to the family or maybe went through a divorce. Whatever the case, after a major life change, the will may need a quick fix. This article explains how a person can update his or her will with a codicil.
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SECURE 2.0 provides a boost to your retirement and estate plans
May / June 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1029
Abstract: The SECURE 2.0 Act of 2022 expands on the changes made by the Setting Every Community Up for Retirement Enhancement Act of 2019. Enacted in late 2022, SECURE 2.0 can help people save more for retirement, which, in turn, can provide more wealth to share with their loved ones. This article examines the highlights of SECURE 2.0. A sidebar explores how the new law affects Section 529 plans.
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Market approach: Don’t compare apples to oranges
May / June 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Under the market approach, the value of a business is derived from comparisons between the subject company and transactions involving similar businesses. This article lists factors to consider when selecting “comparables” and explains how the availability of closely tied comparables can affect an expert’s analysis. Heck v. Commissioner, T.C. Memo. 2002-34.
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M&A due diligence – Buyers should exercise caution when relying on financial statements
May / June 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: Comprehensive due diligence is an essential part of acquiring a business. But it can be a daunting task — especially for inexperienced buyers. This article explains how financial professionals can help evaluate historical and prospective financial statements, identify potential hidden liabilities and misrepresentations, and prepare independent forecasts and projections. This information is critical when determining the optimal offer price and deal terms.
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Valuing collateral in bankruptcy
May / June 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: A recent decision from the U.S. Court of Appeals for the Second Circuit provides a useful primer on how to value collateral for bankruptcy purposes. This article summarizes this complex case, which demonstrates the leeway given to bankruptcy when valuing collateral and the importance of providing reasonable, well-supported valuation analyses and methods. In re Sears Holdings Corporation, 51 F. 4th 53 (2nd Cir. 2022).
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Court rejects valuation based on unsustainable past earnings
May / June 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: In a recent divorce case, an Arizona court of appeals vacated a trial court’s ruling regarding the value of a 25% business interest owned by the wife. This article summarizes the case. A sidebar highlights another Arizona appellate court decision in which a calculation of value was accepted without a full opinion of value. In re Riddle, No. 1 CA-CV 21-0249 FC (Ariz. App. April 5, 2022). Mikalacki v. Rubezic, No. 1 CA-CV 21-0483 FC (Ariz. App. October 18, 2022).
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Market approach: Don’t compare apples to oranges
May / June 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Under the market approach, the value of a business is derived from comparisons between the subject company and transactions involving similar businesses. This article lists factors to consider when selecting “comparables” and explains how the availability of closely tied comparables can affect an expert’s analysis. Heck v. Commissioner, T.C. Memo. 2002-34.
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M&A due diligence – Buyers should exercise caution when relying on financial statements
May / June 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: Comprehensive due diligence is an essential part of acquiring a business. But it can be a daunting task — especially for inexperienced buyers. This article explains how financial professionals can help evaluate historical and prospective financial statements, identify potential hidden liabilities and misrepresentations, and prepare independent forecasts and projections. This information is critical when determining the optimal offer price and deal terms.
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Valuing collateral in bankruptcy
May / June 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: A recent decision from the U.S. Court of Appeals for the Second Circuit provides a useful primer on how to value collateral for bankruptcy purposes. This article summarizes this complex case, which demonstrates the leeway given to bankruptcy when valuing collateral and the importance of providing reasonable, well-supported valuation analyses and methods. In re Sears Holdings Corporation, 51 F. 4th 53 (2nd Cir. 2022).
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Court rejects valuation based on unsustainable past earnings
May / June 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: In a recent divorce case, an Arizona court of appeals vacated a trial court’s ruling regarding the value of a 25% business interest owned by the wife. This article summarizes the case. A sidebar highlights another Arizona appellate court decision in which a calculation of value was accepted without a full opinion of value. In re Riddle, No. 1 CA-CV 21-0249 FC (Ariz. App. April 5, 2022). Mikalacki v. Rubezic, No. 1 CA-CV 21-0483 FC (Ariz. App. October 18, 2022).
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Weighing the risks of “buy now, pay later”
May / June 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Already many big retailers offer buy now, pay later (BNPL) as a payment option. It’s also popular with consumers. BNPL offers several advantages — instant approval and no interest or finance charges as long as the consumer pays installments on time. Delinquent payers, however, may face late fees and BNPL purchases may not come with consumer protections.
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What to do if your life insurance’s term is almost up
May / June 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 591
Abstract: Term life insurance policyholders generally have a couple options if their term is ending and they desire further protection. They may be able to renew the policy without submitting to a new medical exam — or buy a new term life policy. Another possible option is to buy a permanent policy. This article highlights the advantages and drawbacks of each choice.
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For investing advice, look to the masters
May / June 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: As experienced investors know, what succeeded last year (or last week) is no guarantee of what will succeed in the future. Some of history’s most-celebrated investors, Benjamin Graham, Peter Lynch and Warren Buffet, are known for staking out a strategy and sticking with it through thick and thin. This article describes their guiding principles.
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Saving for retirement – Your 401(k) is maxed out — now what?
May / June 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: What should retirement savers do if they’ve maxed out their 401(k) contributions? As this article explains, some plans allow participants to make after-tax contributions to their traditional or Roth 401(k) plans. Another option is to contribute to a traditional IRA, Roth IRA or annuity. Savers may also want to consider their health savings plan. A sidebar discusses a “back door” Roth IRA option for high-income earners.