September / October

Showing 1–16 of 520 results

  • Tax Tips

    September / October 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: These brief tips explain the CARES Act provision that provides refund opportunities for excess business losses; details IRS guidance that provides more time to invest in Qualified Opportunity Funds; and explores the benefits of being able to sign off on retirement plan elections remotely.

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  • The spousal lifetime access trust – Uncertain economic times call for flexibility

    September / October 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 656

    Abstract: One of the many lessons resulting from the COVID-19 pandemic and resulting economic downturn is that it’s imperative to build flexibility into your estate plan. Indeed, many people had been taking advantage of the current, record-high gift and estate tax exemption by gifting assets tax-free to family members. But then circumstances drastically changed earlier this year, and many are now much more reluctant to give away substantial amounts of wealth, for fear that they may need access to it down the road. This article explains why a spousal lifetime access trust may work to one’s advantage.

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  • Year-end tax planning for investors

    September / October 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: For investors, 2020 has been marked by volatility and uncertainty. As year end approaches, it’s a good idea for investors to review their portfolios and consider strategies for reducing their tax bills, improving cash flow and positioning themselves for future growth. This article examines a few tax planning moves worth exploring.

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  • Is your cafeteria plan in compliance? Common mistakes can be a recipe for disaster

    September / October 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: Cafeteria plans can be an attractive and cost-effective tool for offering benefits to employees, providing substantial tax savings for employer and employees alike. But all too often, businesses fail to fully appreciate the requirements that must be met to achieve these savings. One misstep could turn years of pretax salary reductions into taxable compensation, with potentially disastrous results. This article details how cafeteria plans work and lists pitfalls to avoid. A sidebar explains IRS guidance that eases cafeteria plan rules because of the COVID-19 pandemic.

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  • Monitor these metrics to boost online profitability

    September / October 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 324

    Abstract: Much of selling moved online during the COVID-19 crisis this spring for practically all retailers, including automobile dealerships. The percentage of vehicles sold online increased from less than 10% before the pandemic to 27% in April. This article highlights ways to boost profits in this environment, notably by increasing the profitability of online sales.

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  • Pandemic buying: Consumer trends to track

    September / October 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 638

    Abstract: Several consumer automotive trends have emerged since the onset of the COVID-19 pandemic. They provide valuable insights into how consumers view the purchase and ownership of cars and trucks in the current environment. This article highlights three trends: car ownership becoming more comforting, customers expecting to find great deals, and buyers relying more heavily on digital dealership interactions.

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  • Controlling cash in a down economy

    September / October 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 681

    Abstract: The COVID-19 pandemic has created an economic downturn of a severity seldom experienced in our nation. Many businesses, including dealerships, have turned to government and business loans to help keep them up and running. But there may be other sources of cash, right in the dealership, that should also be explored. This article looks at three of these cash sources: salaries, inventory and receivables.

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  • The “new normal” – How to succeed in the shadow of COVID-19

    September / October 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: COVID-19 has resulted in new ways of doing business. Practically everything from the way buyers shop for vehicles and perform test drives to how paperwork is handled has changed due to the pandemic. This article discusses changes that may be here to stay, such as increased online sales, bumped-up use of digital tools, and limited employee and customer in-store contact. A sidebar spotlights supply chain disruptions.

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  • Subchapter V: New reorganization rules for small businesses

    September / October 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 419

    Abstract: The COVID-19 crisis is prompting many struggling business owners to seek relief through bankruptcy. Recent changes to the bankruptcy law, as well as a provision in the Coronavirus Aid, Relief and Economic Security Act, may allow certain small businesses to avoid Chapter 7 liquidation and, instead, opt for a new, more affordable type of Chapter 11 reorganization. This article provides an overview of what’s changed.

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  • New ACFE study highlights the high cost of white-collar crime

    September / October 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 536

    Abstract: The Association of Certified Fraud Examiners (ACFE) recently published Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. This article highlights key findings from the study and explains how experts must factor fraud risks into the valuation equation.

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  • How to value a distressed business

    September / October 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 668

    Abstract: The COVID-19 pandemic has caused many businesses around the globe to struggle financially. Distressed businesses present challenges during the valuation process. This article explains how business valuation experts tailor their analyses to address these challenges.

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  • Discounted cash flow vs. deal price – Chancery Court relies on DCF in appraisal action

    September / October 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: When calculating fair value in appraisal actions, Delaware courts have demonstrated a strong preference for objective, market-based metrics. However, this article summarizes a recent ruling that departs from this trend and, instead, relies on a discounted cash flow (DCF) analysis. However, this case is exceptional; a sidebar highlights a more typical appraisal action in which the court chose the deal price in an arm’s-length transaction as a reliable measure of value. Manichaean Capital, LLC v. SourceHOV Holdings, Inc., No. 2017-0673 (Del Ch. Ct. Jan. 30, 2020), In re Appraisal of Columbia Pipeline Grp., Inc., No. 12736-VCL (Del Ch. Ct. Aug. 12, 2019)

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  • Estimating lost profits using the before-and-after method

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 449

    Abstract: In Memorial Hermann Health System v. Gomez, a Texas appellate court upheld a compensatory and punitive damages award to a cardiovascular surgeon. The doctor’s employer raised several issues on appeal, including an argument that evidence of lost profits was legally insufficient. This article explains why the appellate court disagreed. Memorial Hermann Health System v. Gomez, 584 S.W. 3d 590 (Tex. App. 2019)

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  • Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)

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  • Factor current risks into the cost of capital

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: Estimating discount rates is a complex task — even in the best of times. This article explains how today’s volatile economy has forced valuation experts to re-evaluate traditional methods of quantifying discount rates.

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  • How COVID-19 affects divorce cases – Pandemic creates unique business valuation challenges

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 837

    Abstract: The COVID-19 pandemic has had a devastating impact on the economy and created significant uncertainty. This article explains how the current environment presents unique challenges as couples in divorce proceedings strive to reach an equitable property division agreement. A sidebar explains the issue of double-dipping and summarizes a recent divorce case where an Ohio appellate court allowed double-dipping. Kim v. Kim, C.A. Nos. 28684, 29144 (Ohio Ct. App., January 8, 2020)

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