November / December

Showing 17–32 of 553 results

  • Wayne L. Ryan Revocable Trust v. Ryan – Beware of “downward bias” in buyout cases

    November / December 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 432

    Abstract: In shareholder disputes, a company (or the other shareholders) may elect to buy back shares of dissenting or oppressed shareholders to avoid corporate dissolution. The underlying consideration when courts evaluate the buyout price is fairness. This article summarizes a recent buyout case in which the Nebraska Supreme Court affirmed a district court’s finding that the “downward bias” of the company’s expert rendered his conclusion “inherently unreliable.” Wayne L. Ryan Revocable Trust v. Ryan, No. S-19-951 (Neb. April 9, 2021).

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  • Tracking down hidden personal and business assets

    November / December 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: To achieve a fair and equitable resolution in a divorce case, it may be necessary to trace assets and income that a spouse has hidden to reduce child support, alimony liability or the final settlement amount. Attorneys and clients don’t have to go it alone, however. This article discusses how financial experts can use lifestyle analysis and forensic accounting techniques to shed light on the situation.

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  • How to minimize the risk of financial misstatement

    November / December 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 580

    Abstract: Thanks to COVID-related financial pressures, market volatility and recent changes to the accounting rules, the risk of financial misstatement is currently high. Whether intentional or inadvertent, material misstatements can mislead investors and lenders who rely on them to make important business decisions. This article highlights some warning signs to watch for and ways clients can prevent misstatements from happening in the first place.

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  • Undervaluing assets comes back to bite estate

    November / December 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Valuation matters are critical in gift and estate planning. This article summarizes two recent cases where the U.S. Tax Court addressed value-related issues. The court sided with the IRS in one case (Estate of Morrissette) and the estate in the other (Estate of Jackson). In both cases, the court’s decision came down to whether the expert applied reasonable analysis to the facts of the case. Estate of Clara M. Morrissette v. Commissioner, T.C. Memo. 2021-60 (Tax Ct. May 13, 2021). Estate of Michael J. Jackson v. Commissioner, T.C. Memo. 2021-48 (Tax Ct. May 3, 2021).

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  • Bits, bytes and building: The latest on BIM

    November / December 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: Over the years, building information modeling (BIM) has transitioned from a desktop design tool for architects to a valued collaboration tool among all stakeholders in a construction project, including contractors. This article explores three current uses of BIM: remote collaboration, virtual walkthroughs and digital twinning.

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  • 8 ways to run a leaner construction company

    November / December 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 537

    Abstract: For years, contractors have been urged to explore and adapt “lean” practices originally pioneered in the manufacturing sector. The challenge and benefits of doing so remain. This article suggests eight ways to run a leaner construction company, including improving inventory management and preventing overproduction.

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  • Assess the risks before jumping into an M&A deal

    November / December 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Construction companies are no strangers to mergers and acquisitions (M&A). However, contractors must assess the risks carefully before jumping into such an arrangement. This article explores some of the risks to consider, including cultural factors and financial details.

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  • Entity choice – Limited partnerships and limited liability companies

    November / December 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: Working in the construction industry involves a high degree of inherent risk. For this reason, many contractors look to either a limited partnership or limited liability company as a business structure. This article examines both entity choices with a focus on tax impact. A sidebar suggests what general partners in a limited partnership can do to minimize debt liability.

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  • Estate Planning Red Flag – You named your child or grandchild as beneficiary of your IRA

    November / December 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 339

    Abstract: If an individual has a traditional IRA that designates his or her child or grandchild as beneficiary, it’s important to consider the potential tax impact of the SECURE Act, which took effect in 2020. This brief article explains how the SECURE Act limited the benefits of so-called “stretch IRAs” and offers alternative strategies to naming a child or grandchild as beneficiary of an IRA.

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  • Should you file a joint tax return for the year of death?

    November / December 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 483

    Abstract: The death of a spouse is a devastating, traumatic experience, and if it happens, dealing with taxes and other financial and legal obligations are probably the last things on a person’s mind. Unfortunately, many of these obligations can’t wait and must be addressed in the months to follow. This article considers the issue of whether the surviving spouse should file a joint or separate tax return for the year of the deceased’s death.

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  • Estate planning vocab 101: Executors and trustees

    November / December 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Among the many decisions people must make when planning their estates is who they will appoint as the executor of the estate and the trustee of any trusts. These are important appointments, and, in fact, both roles can be filled by the same person. This article details the roles of an executor and a trustee.

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  • Getting remarried? Understand your spouse’s inheritance rights

    November / December 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1009

    Abstract: Individuals getting remarried may have very different expectations than they did when they married the first time, especially when it comes to estate planning. For example, a person may feel that his or her new spouse should have more limited rights to assets than those of a spouse in the first marriage. Unfortunately, the law doesn’t see it that way. In nearly every state, a person’s spouse has certain property rights that apply regardless of the terms of the estate plan. This article details a spouse’s inheritance rights. A brief sidebar discusses how living in a community property state changes a spouse’s property rights.

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  • Why investors should care about market cap

    November / December 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 376

    Abstract: There are many ways to diversify an investment portfolio. But one important diversification strategy that some investors overlook is size, as measured by market capitalization. This short article makes the case for spreading assets among large-cap, mid-cap and small-cap stocks.

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  • A look at the Roth IRA five-year rule

    November / December 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: To ensure that Roth IRA withdrawals are tax- and penalty-free, it’s critical to comply with the so-called five-year rule. This article reveals that there are actually two separate five-year rules: One for withdrawals of earnings and one for withdrawals of converted principal. It explains why the rules can be hard to follow.

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  • Welcome to the gig economy! Now, calculate your taxes

    November / December 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 589

    Abstract: Just like employees, “gig” workers are expected to pay their share of income tax. But calculating income tax as an independent contractor isn’t always simple. This article provides, tips, covering quarterly IRS payments, reporting Form 1099 income and deducting business-related expenses.

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  • Worried you don’t have enough to retire? Consider working a little longer

    November / December 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 913

    Abstract: A recent study confirms what financial advisors have been saying for years: People who extend their work life — even for a short time — can enjoy a lot more retirement income. This article explains why and discusses other benefits of working longer such as maximizing Social Security benefits and reducing health care costs. A sidebar examines whether retirees should follow the “4% rule” when withdrawing from retirement savings.

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