September / October
Showing 481–496 of 608 results
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Sec. 1031 exchanges – How to select a qualified intermediary
September / October 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 610
Abstract: Anyone who has ever participated in a Section 1031 exchange (also known as a like-kind exchange) knows the critical role that the qualified intermediary (QI) plays. Yet most states don’t regulate the QI industry. Investors who fail to use truly qualified QIs could regret it. This article discusses why QI selection matters, along with the factors that should be considered before retaining one.
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Closing the deal with seller financing
September / October 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 999
Abstract: The recent dearth of financing options has prompted some motivated sellers to consider offering seller financing, an arrangement previously associated with smaller transactions. Sellers interested in closing larger deals are now seeing the benefits, but they also face many complexities. This article looks at why seller financing might be a good option, along with what the seller should consider and what tax issues come into play. A sidebar lists the documentation that sellers should obtain when navigating a seller-financed deal.
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Tax tips to help you get the most from your investments
September / October 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 604
Abstract: When it’s time to harvest some of the gains produced by an investment strategy, it’s important to understand how capital gains are taxed so as not to lose more than necessary to taxes. This article discusses short- and long-term gains and their different tax impacts, along with how to determine cost basis and how to recognize gains or losses using different tax lots.
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Overseer of a loved one’s estate – Are you prepared to be an executor or personal representative?
September / October 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 664
Abstract: Being asked to be an executor of an estate might be considered an honor, but there are many responsibilities involved. People new to this position might wonder what those responsibilities are, what personal liability the job involves, and whether it’s OK to seek help. This article answers those questions and others.
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Health care reform and your taxes
September / October 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: There’s little doubt that the Patient Protection and Affordable Care Act (PPACA) will affect virtually everyone — whether insured or uninsured and regardless of income level. This article discusses the higher taxes that affluent individuals can expect to pay, penalties that will be assessed on the uninsured, and increased access to health care coverage.
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740 or bust: How to raise your credit score
September / October 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: Individuals with a solid credit score typically not only have access to lower interest rates on mortgage loans and credit cards, but — at a time when employers are increasingly running credit checks before making hiring decisions — also stand a better chance of landing a job. This article offers four steps to take to achieve a higher credit score, while a sidebar describes how to get a free credit report without being scammed.
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What’s the life expectancy of a business?
September / October 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: While financial experts use mortality tables and life expectancies to estimate a person’s future income, standardized “mortality tables” for businesses don’t exist. This article looks at one finance professor’s contention that applying life expectancy concepts to businesses would result in more accurate valuations.
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New expert discovery rules should reduce litigation costs
September / October 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 664
Abstract: This article discusses proposed amendments to the Federal Rules of Civil Procedure that will likely have a big impact on the attorney-expert relationship. One of the most significant changes is amended Rule 26, which will extend attorney work-product protection to draft reports by testifying experts and, with certain exceptions, to communications between experts and retaining counsel. It’s hoped that this will avoid needless discovery costs.
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Quantifying economic losses when mitigating circumstances come into play
September / October 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 729
Abstract: It’s easy to focus on quantifying a plaintiff’s economic losses during a trial and overlook the duty to mitigate damages. But the plaintiff does bear some responsibility for taking reasonable steps to avoid or minimize damages. This article looks at a case in which a printing company’s failure to mitigate damages by pursuing an inexpensive option resulted in its claim being denied. For a damages expert, estimating the impact of various mitigation alternatives requires considerable professional judgment.
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How the recession has impacted business valuation
September / October 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1006
Abstract: Should businesses that were valued on the eve of the economic downturn be revalued in light of subsequent events? This article looks at a Florida marital dissolution case in which a restaurant valued in December 2007 lost value during the recession that followed. This case confirms that, when valuing a business, appraisers generally shouldn’t consider events that take place after the valuation date. A sidebar examines Financial Accounting Standards Board standards regarding the treatment of subsequent events for accounting purposes.
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Estate Planning Red Flag – Your plan doesn’t provide for personal items
September / October 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 280
Abstract: It’s natural that estate planning efforts focus on big-ticket items, such as real estate, business interests, retirement assets and brokerage accounts. But it’s important not to ignore the “small stuff,” like artwork, jewelry, furniture, antiques, clothing and collectibles. These items may not be as insignificant as one thinks. This short article explains why it can be beneficial to appraise some items and plan ahead as to how they should be distributed.
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Let values be your trustee’s guide – A principle trust may be a better option than an incentive trust
September / October 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: As they create their estate plan, many people want to pass their wealth on to their children, but also want the peace of mind that the kids will manage the inheritance with responsibility and care. An incentive trust is one option, but there are drawbacks — primarily rigid distribution rules. But, as this article explains, a principle trust can provide more flexibility. Rather than setting rules for distributions, it allows a person to set the principles and values they want the trustee to follow. However, it’s important to be at ease with the trustee having broader discretion.
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Avoiding probate: How to do it (and why)
September / October 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: Few estate planning subjects are as misunderstood as probate. But circumventing the probate process is usually a good idea. This article explains why, and discusses tools one can use to avoid (or minimize) probate, such as “pay on death” (POD) or “transfer on death” (TOD) designations. It also explains how, for larger, more complicated estates, a revocable trust (sometimes called a living trust) is generally the most effective tool for avoiding probate.
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Is your estate plan ready to change with the times? Qualified disclaimers add flexibility
September / October 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1012
Abstract: No matter how carefully people may try to plan their estate, changing circumstances can quickly derail their efforts. Federal or state tax laws may be amended; net worth may go up (or down); marriage, divorce or children may complicate matters; or children’s needs may change. But it’s possible to build some flexibility into a plan by preparing for the use of qualified disclaimers. This article explains what a qualified disclaimer is and the many benefits it can provide. They do have some disadvantages, though, as explained in a sidebar.
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Temp agency caught in religious conundrum
September / October 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: Federal law prohibits discrimination based on religious beliefs. But, when a Muslim job applicant insisted on always wearing her headgear as an article of her faith, a temporary employment agency didn’t refer her to a job at one client site on the grounds that the client banned all headwear for safety reasons. The agency offered her other opportunities, but she declined and filed a discrimination charge with the EEOC. This article explains why the appeals court decided in favor of the temp agency.
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Racism vs. reorganization – Sixth Circuit draws legal distinction in discrimination case
September / October 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 677
Abstract: Many companies opt to reorganize to cut employment costs and operate more efficiently. But when one restructuring resulted in a female African-American hospital chef being replaced by a white male, she served up a lawsuit. This article looks at the evidence she offered, and the appeals court’s conclusion that there was a reasonable inference that she’d been fired for racially motivated, discriminatory reasons.