November / December
Showing 1–16 of 553 results
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Tax Tips – IRS guidance on the 100% business meal deduction
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: These brief tips detail recent IRS guidance regarding 100% business meal deductions and explain how a “mega backdoor” Roth IRA works.
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Selling your home? Be sure you understand the home sale exemption
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Sky-high demand for homes, driven in large part by rock-bottom interest rates, has created a seller’s market. Those thinking about selling their homes will want to determine whether they qualify for the home sale exemption. This article details the exemption’s requirements.
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How tax-affecting can benefit estates with pass-through entities
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: For those with larger estates, asset valuation should be an important aspect of their estate plans. This is especially true if a closely held business is part of the estate. The valuation of the business for gift and estate tax purposes is critical to determining how much of the estate goes to one’s family and how much goes to the government. This article defines the term “tax-affecting” and describes how a tax-affecting strategy can reduce a pass-through entity’s value.
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Independent contractor vs. employee – Is your business classifying workers properly?
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 898
Abstract: The “gig economy” has affected nearly every industry and profession. From a business’s perspective, there are tax and other advantages of classifying workers as independent contractors rather than employees. But it’s important to remember that workers aren’t independent contractors simply because a company says they are. This article examines how a worker’s status is determined and explains the tax advantages of both classifications. A sidebar discusses the need for companies to consider all applicable standards, both federal and state, as part of the classification process.
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Using VINs and AI to improve online marketing
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: A vehicle identification number (VIN) provides access to almost everything anyone might want to know about a vehicle. This article discusses some dealerships’ use of VINs to more precisely target online marketing of their vehicles and better allocate their marketing dollars.
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Why LIFO accounting might be attractive right now
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 510
Abstract: Both new and used car prices have risen sharply this year, due mainly to a combination of high demand and tight inventories. This article notes that this rising-price environment might make now a good time for dealerships to consider the benefits of switching to last-in, first-out (LIFO) inventory accounting, which has the potential to lower income taxes and create other financial benefits for dealerships.
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Buying or selling a dealership? An earnout provision may help close the deal
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: In a volatile economy, dealership mergers, acquisitions or sales can be difficult to close. This article suggests that when a purchase, or sale, of a dealership is held up because the parties can’t agree on the financial terms, an earnout provision can bridge the gap.
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How to position your dealership for the future
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 787
Abstract: With the rapid shift to online car buying caused by the COVID-19 pandemic, as well as the rise of online retailers like Carvana and TrueCar, the automobile industry may be on the cusp of a major change in how people buy their cars. This article explains that positioning a dealership for the future starts with understanding customer expectations when it comes to car buying. A sidebar points out the importance of strategizing how to sell vehicles to Millennials to improve future sales.
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Why words matter when making defined value gifts
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Defined value gifts can be used to minimize gift tax on transfers of difficult-to-value assets, such as interests in a closely held business or family limited partnership. This article summarizes a recent U.S. Tax Court case that demonstrates the importance of using precise wording in transfer documents to protect transfers against unintended adverse tax outcomes. Nelson v. Commissioner, T.C. Memo 2020-81 (June 10, 2020).
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Forensic investigations – The ins and outs of questioned document examinations
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 519
Abstract: Forensic investigations almost inevitably require documentary evidence to be examined. Experts often look beyond the content of documents. They also may consider physical and latent evidence — such as handwriting, alterations, and faded or decomposed material. This article describes the objectives of questioned document examinations, the standards that may apply and the technological tools that experts use to analyze documents.
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Court rejects “apples-to-oranges” valuation analysis as unreliable
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The claim that a business valuation expert is making flawed comparisons can be devastating to the expert’s credibility and the client’s case. This article summarizes a recent Delaware Chancery Court decision to reject a damage calculation in its entirety, because the expert made an “apples-to-oranges” comparison. Dieckman v. Regency GP LP, C.A. No. 11130-CB (Del. Ch. 2021).
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Timing and financial expertise are critical in divorces today
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: As the strictest measures against the COVID-19 pandemic subside, clients may be eager to cut ties with a spouse — the sooner, the better, especially for more complicated marital estates. This article explains how to expedite discovery and encourage settlement in a divorce. A sidebar highlights a divorce case where an expert’s conclusion that was based on limited information and analysis was rejected on appeal. King v. King, No. 1D19-3280 (Fl. App., March 4, 2021).
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Why words matter when making defined value gifts
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Defined value gifts can be used to minimize gift tax on transfers of difficult-to-value assets, such as interests in a closely held business or family limited partnership. This article summarizes a recent U.S. Tax Court case that demonstrates the importance of using precise wording in transfer documents to protect transfers against unintended adverse tax outcomes. Nelson v. Commissioner, T.C. Memo 2020-81 (June 10, 2020).
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Forensic investigations – The ins and outs of questioned document examinations
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 519
Abstract: Forensic investigations almost inevitably require documentary evidence to be examined. Experts often look beyond the content of documents. They also may consider physical and latent evidence — such as handwriting, alterations, and faded or decomposed material. This article describes the objectives of questioned document examinations, the standards that may apply and the technological tools that experts use to analyze documents.
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Court rejects “apples-to-oranges” valuation analysis as unreliable
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The claim that a business valuation expert is making flawed comparisons can be devastating to the expert’s credibility and the client’s case. This article summarizes a recent Delaware Chancery Court decision to reject a damage calculation in its entirety, because the expert made an “apples-to-oranges” comparison. Dieckman v. Regency GP LP, C.A. No. 11130-CB (Del. Ch. 2021).
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Timing and financial expertise are critical in divorces today
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: As the strictest measures against the COVID-19 pandemic subside, clients may be eager to cut ties with a spouse — the sooner, the better, especially for more complicated marital estates. This article explains how to expedite discovery and encourage settlement in a divorce. A sidebar highlights a divorce case where an expert’s conclusion that was based on limited information and analysis was rejected on appeal. King v. King, No. 1D19-3280 (Fl. App., March 4, 2021).