November / December
Showing 1–16 of 581 results
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Is it time to hire a construction technologist?
November / December 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: Construction is all about bricks, lumber and usually a bulldozer or two, right? Not entirely. Technology now plays a huge role in how contractors operate. So much so that some companies are adding a management-level position called a construction technologist. This article explores the purpose of the job, as well as the potential advantages and risks of hiring someone to fill it.
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Occupational fraud continues to hit construction hard
November / December 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Construction companies are no strangers to fraud. The industry has struggled for decades to overcome an image sullied by kickbacks and other illegal activities. While its reputation has improved, the construction sector still suffers from a high percentage of fraud. This article reviews the results of the Association of Certified Fraud Examiners’ “Occupational Fraud 2022: A Report to the Nations,” and offers some antifraud tips.
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Managing your exposure to sales and use taxes
November / December 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Most construction companies pride themselves on their mobility. Within reason, if they can get to a project, they’ll bid on it. When a construction company crosses state lines, however, sales and use taxes may come into play. This article reviews some important points related to this form of taxation, including a landmark legal decision by the U.S. Supreme Court. South Dakota v. Wayfair, No. 17–494, June 21, 2018 (U.S. Supreme Court)
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Build up your defenses – 9 cash-flow strategies to combat inflation
November / December 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Remember when the term “high inflation” was generally only associated with the 1970s and early 1980s? No longer, as rising prices have been an issue both nationally and globally this year. This article suggests nine inflation-fighting, cash-flow-boosting strategies for construction company owners to consider. A sidebar sings the praises of cash-flow forecasting as part of sound financial management.
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Flexible spending accounts – Use them, don’t lose them
November / December 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 317
Abstract: Individuals with flexible spending accounts (FSAs) for health care expenses may want to check their balance and take steps to avoid forfeiting funds at the end of the year. This short article explains why and how.
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Don’t get taken by investment fraud
November / December 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Whether a “hot” investment tip comes from an anonymous email or a trusted friend, investors need to be wary of fraud. This article explores several common investment fraud schemes, including “pump-and-dump” and business opportunity scams. It also provides tips on steering clear of bad investments with a combination of common sense and due diligence.
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Pros and cons of self-directed IRAs
November / December 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: Retirement savers who want more control over how their retirement dollars are invested might want to consider a self-directed IRA. But along with greater diversification and potentially higher returns come significant risks and disadvantages. This article reviews both the pros and cons. The latter include risks associated with “prohibited transactions” and investments in real assets.
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401(k) plan early access: How to avoid penalties
November / December 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Early withdrawals from 401(k) plans are allowed under certain circumstances, but in most cases they’re subject to a 10% penalty — on top of ordinary income taxes. However, if you need to tap retirement funds early, it’s possible to avoid penalties in limited situations. This article looks at hardship withdrawals, the Rule of 55, taking a series of substantially equal periodic payments (SOSEPPs) and other options. A sidebar explains how a change in IRS guidelines makes taking SOSEPPs more attractive.
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Tax Tips – Should you file a joint return when your spouse dies?
November / December 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: These brief tips explore whether a surviving spouse should file a joint tax return the same year the other spouse dies; reports that the Inflation Reduction Act (IRA) expanded the research credit for small businesses; and explains how the IRA extends the limit on excess business losses through 2028.
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Health care expenses: What’s deductible?
November / December 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: For many people, unreimbursed medical bills and other health care costs are a significant expense, especially as they get older. Fortunately, many of these expenses are tax-deductible. This article details the types of health care expenses that are deductible. It also discusses the deductibility of self-employed health insurance costs.
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Gifts that give back – Evaluate the tax benefits of individual and trust charitable donations
November / December 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: When donating to charity, a major decision one needs to make is whether to donate assets held in a trust or those that he or she holds individually. This article examines the tax consequences of making individual asset donations vs. donating trust property and details the circumstances under which donations by a trust are deductible.
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Make the most of the general business credit
November / December 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: Tax credits are far more valuable than tax deductions. Unlike a deduction, which reduces a business’s taxable income, a credit reduces the business’s tax liability dollar for dollar. Tax credits aren’t unlimited, however. For businesses, the aggregate value of tax credits may be limited by the general business credit (GBC). This article explains how the GBC works. A brief sidebar lists specific individual tax credits included under the GBC.
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Use a rebuttal expert to break valuation deadlock
November / December 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: Financial experts use a variety of methods and inputs when valuing a business. So it’s common for two experts working in good faith to reach different conclusions. In such situations, litigating parties must find a way to resolve their differences. This article discusses how a rebuttal report can help them do just that — as well as reduce overall valuation costs.
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FRE 702 amendment would clarify expert testimony standard
November / December 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Federal Rule of Evidence (FRE) 702 is expected to soon be amended. If approved, the changes would take effect on December 1, 2023. This article describes two critical amendments to the rule that aim to address the misapplication of the standards for admitting expert testimony by many federal courts.
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Hiring an expert to help prove — or refute — accountant liability
November / December 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: In lawsuits involving business failures, it’s common for shareholders and other plaintiffs to name the business’s accountants or auditors as defendants. An accountant’s liability depends on several factors, but it’s first important to know the applicable professional standard he or she uses. This article discusses those standards, along with the accountant’s level of responsibility for the financial statements.
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Help wanted: Qualified appraisers – Do you need a business valuation for year-end gifts of stock?
November / December 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 888
Abstract: The combination of current tax laws and a rocky economy makes this an advantageous time for many business owners to gift shares of closely held stock to family members. This article explains the benefits stock gifts can provide to both the givers and recipients and why a reliable valuation from a qualified appraiser is essential. A sidebar discusses how GRATs can be used to transfer interests in a family business.