September / October
Showing 1–16 of 608 results
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Tax Tips – Watch out for accumulated earnings tax
September / October 2023
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: These brief tips explain what triggers the accumulated earnings tax for businesses and detail state income tax liability for remote sellers.
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Even single people without children need an estate plan
September / October 2023
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: Estate planning is important for everyone. This is equally true for single individuals without children. While the law makes certain assumptions involving a married couple regarding financial and medical decisions should one spouse die or become incapacitated, that’s not necessarily the case with a single person. This article explains that without an estate plan, single individuals without children may be at greater risk of undesirable tax consequences.
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Cash vs. accrual – Choosing the right accounting method for business tax purposes
September / October 2023
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 636
Abstract: Many businesses have a choice between using the cash or accrual method of accounting for tax purposes. The cash method often provides significant tax benefits for those that qualify, though some businesses may be better off using the accrual method. This article details why businesses should evaluate their tax accounting method to ensure that it’s the most advantageous approach.
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Do you have unused funds in your college savings plan? Consider a 529 plan-to-Roth IRA rollover
September / October 2023
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: Given the exorbitant costs of higher education, many parents begin saving for college when their children are very young. A popular and effective tool for doing so is a 529 plan. What happens when, 15 years into the future, there are unused funds in the account? This article explores the benefits of rolling over a 529 plan to a Roth IRA. A sidebar examines three additional options to redistribute leftover 529 plan funds.
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Bond ladders can help mitigate interest-rate risk
September / October 2023
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: Bonds can play an important role in an investment portfolio, especially for people near retirement or already retired. Although they may not enjoy the same upside potential as stocks, bonds are somewhat insulated from the stock market’s volatility. This article discusses how bond ladders can reduce interest-rate risk.
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What to do with your 401(k) account when you leave a job
September / October 2023
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 589
Abstract: Employees who are changing employers or retiring may need to decide what to do with their 401(k) accounts without triggering a taxable withdrawal. As this article explains, plan participants may keep the funds in their former employer’s plan, roll them over to their new employer’s plan or roll over the funds into an IRA account.
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Estate planning – Keeping the peace in a blended family
September / October 2023
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: Blended family life can be complicated — particularly when it comes to estate planning. This article describes several tools that can preserve wealth for various heirs while also helping families avoid resentment and squabbles. These tools include wills, trusts, prenuptial agreements and durable powers of attorney.
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Thinking about “unretiring?” Do your research first
September / October 2023
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: Given the economic and social turmoil of the last few years, it’s now common for retired individuals to consider returning to the workforce. However, before they “unretire,” people should consider the financial implications, including a paycheck’s impact on their Social Security benefits and Medicare premiums. This article investigates the issues. A sidebar provides tips on shielding a retirement nest egg from market volatility.
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Apportionment: Does your damages expert understand this legal concept?
September / October 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: In Niazi Licensing, the U.S. Court of Appeals for the Federal Circuit excluded the testimony of a damages expert on the proper royalty rate for an infringed method patent. This article summarizes the case and explains where the expert went wrong. Niazi Licensing Corp. v. St. Jude Medical S.C., Inc., No. 21-1864 (Fed. Cir. April 11, 2022).
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Due diligence is critical when buying a distressed business
September / October 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: In the aftermath of the COVID-19 pandemic and the ensuing market volatility, some businesses are struggling to survive. This article explains that a distressed business may be a prime target for a takeover — but due diligence is critical to avoid overpaying.
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Ransomware attacks on the rise
September / October 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: Cyber insurance providers — including Marsh and Resilience — are reporting upticks in ransomware claims in 2023. This article highlights this trend and provides best practices for preventing and responding to these attacks.
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Estate of Cecil v. Commissioner – Tax Court permits tax affecting of S corp earnings
September / October 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: The debate about tax affecting when valuing pass-through entities for federal gift and estate tax purposes continues. “Tax affecting” refers to the practice of reducing a business’s projected future earnings for hypothetical corporate income taxes. This article explains why the U.S. Tax Court reluctantly allowed tax affecting in a recent case. Estate of Cecil v. Commissioner, T.C. Memo. 2023-24 (Tax Ct. Feb. 28, 2023). Gross v. Commissioner, T.C. Memo. 1999-254, aff’d, 272 F.3d 333 (6th Cir. 2001).
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Are you ready to be a Construction Manager at Risk?
September / October 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 460
Abstract: Although the traditional approach to handling construction projects (design-bid-build) still reigns supreme, there are others out there gaining steam. One method that’s become more popular, particularly in the realm of publicly funded jobs, is Construction Manager at Risk (CMAR). This article explains how CMAR works and identifies the benefits and risks.
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Risk management: 6 common causes of construction claims
September / October 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: It almost goes without saying that construction is a risky business. Yet many contractors don’t adequately tackle the daunting yet critical topic of risk management. To guard against risks, construction business owners need to identify them. This article identifies and explores six common causes of construction claims.
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Calculating how much your equipment really costs
September / October 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: Construction businesses invest millions of dollars in equipment annually. Of course, that investment goes far beyond the initial purchase price. This article explores some of the analytical concepts involved in accurately calculating equipment costs and then setting billing rates to recoup those costs.
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Employee benefits – Check out the many varieties of HRAs
September / October 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 921
Abstract: Health care benefits and construction go hand in hand. After all, many construction workers face physically demanding work and it’s critical for contractors to keep jobsites fully staffed so projects can be completed on time. This article explains how several kinds of Health Reimbursement Arrangements offer employers flexibility, affordability and tax advantages. A sidebar warns construction business owners to stay on top of compliance with the Affordable Care Act’s employer mandate.