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Showing 9633–9648 of 10145 results
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Tax Tips
November / December 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: News items briefly discussed are mutual funds and charitable giving.
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Selling your home at a loss can mean higher taxes
November / December 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 510
Abstract: When you sell your home at a profit, the tax code is quite generous. You can exclude up to $250,000 ($500,000 for married couples) in capital gain on the sale of a principal residence. If you sell your home at a loss, however, the code is downright stingy: The loss isn’t deductible and, in a harsh twist of irony, you may end up owing taxes. This article looks at the tax rules in this area and the circumstances when homeowners may receive debt relief.
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The IDGT: A useful tool for transferring your business to your heirs
November / December 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1081
Abstract: It’s a common dilemma for many business owners: The bulk of your wealth is tied up in your company and you’d like to begin transferring it to your children. But you have several concerns, including reducing the tax bite, retaining control and ensuring you have enough for a comfortable retirement. This article explains how an intentionally defective grantor trust can minimize or even eliminate gift and estate taxes while helping family business owners retain control of their companies and maintain an income stream.
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Give your company — and yourself — the gift of tax savings – 3 tips to implement before year end
November / December 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 902
Abstract: It’s important to take time to address your business’s tax situation at any time of the year. But it’s especially critical as year end approaches. You can minimize the amount you give to the IRS, leaving you with more to invest in your business or save. Don’t delay, because many tax-saving techniques have to be implemented before year end. This article reviews three strategies: timing income and deductions, deferring tax on advance payments and increasing basis.
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A closer look at rebuttal reports
November / December 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Valuators don’t generate a full-blown valuation report for every valuation assignment. Sometimes a rebuttal report will suffice. This brief article summarizes a few scenarios in which a rebuttal report might come in handy, including in unearthing discrepancies and preparing for trial.
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Valuators can help smooth the rocky terrain of divorce
November / December 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 968
Abstract: Early involvement of financial experts in marital dissolution matters facilitates the discovery process. It encourages information sharing and helps resolve financial settlements. This article uses a fictional case study to illustrate the ways financial experts can help throughout the divorce process from discovery to settlement.
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Discounted cash flow basics — A bird in the hand is worth two in the bush
November / December 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1020
Abstract: Valuators use discounted cash flow (DCF) analysis when applying the income approach, which derives value from anticipated future earnings. A key component of any DCF analysis is the discount rate, which is the rate of return used to convert a future monetary sum into its present value. This article describes the ins and outs of discount rates and how valuators support these rates with market data and credible methodology.
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No discounts allowed – Court applies standard to shareholder oppression case
November / December 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 810
Abstract: Discounts for lack of control and marketability generally aren’t applied when valuing interests in the context of a shareholder dissent case. But, in Edler v. Edler, a Wisconsin court recently extended the principle to a shareholder oppression case, and as a result based the plaintiff’s award on the fair value of the corporation. This article summarizes the facts and findings of the case and discusses the implications.
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Tax Court calculates its own values in FLP case
November / December 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 1031
Abstract: In recent years, the U.S. Tax Court has heard its share of cases challenging the legitimacy of family limited partnerships (FLPs). In early 2008, though, it was presented with an FLP case in which the IRS merely challenged the taxpayer’s valuation. The court in Astleford v. Commissioner ultimately decided to pick and choose from the opposing experts’ conclusions to calculate its own values. This article explains how the court arrived at its numbers and what it could mean for taxpayers.
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E-discovery – Structured data calls for specialist attention
November / December 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 849
Abstract: Some attorneys have learned the hard way that e-discovery often means gathering and analyzing millions of bytes of information. Although much attention has been focused on discovery of “unstructured data” such as e-mail and documents, e-discovery also encompasses “structured data,” a category that includes human resource system and enterprise resource planning data. As this article argues, proper retrieval and handling of structured data differs from that associated with unstructured data sources and usually requires the assistance of a specialist.
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The importance of goal setting
Fall 2008
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: In today’s fast paced and high-demand world, the daily tasks of clinical practice and administration can get lost in day-to-day activities. Long-term goals for the practice seem to collide with the task of balancing life obligations, which results in time constraints and crisis management. Setting goals is extremely important for individuals as well as practices. This article provides three steps to goal-setting success.
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NEWS FOR NONPROFITS – IRS plans to “re-energize” use of commensurate test
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Find out about how the IRS plans to “re-energize” the commensurate test, which tests a nonprofit’s tax-exempt status. Also learn about databases that offer information on potential donors, and what the IRS has done to clarify public disclosure rules.
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Directors and officers: Put up your dukes
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 364
Abstract: What would happen if a claim were filed against your organization? Would you have the proper insurance to handle it? Or would you be without a paddle up the proverbial creek? Should a lawsuit arise, directors and officers (D&O) liability insurance can help protect both the organization and its key individuals.
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How to view operating reserves
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: Nonprofits often ask their advisors how to look at an operating reserve: Is it cash set aside for a rainy day? Is it the same as an organization’s net worth? How much is too little — or too much? This article discusses what an operating reserve is — and isn’t — and how to determine its size and make-up.
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All that glimmers … – Alternative investments have down side
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: With traditional investments having lost a lot of their luster in today’s environment, many nonprofits are turning to alternative investments for a better return. But before you put part of your nest egg into investments such as venture capital funds, hedge accounts or private equity funds, be sure you fully understand the tax consequences. (Updated 3/30/12)
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Gift acceptance policies – Knowing when to say “no”
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1149
Abstract: Would your organization ever turn down a charitable gift donation? If your answer is “no,” you should step back and reconsider. Lawsuits and bad press are among the consequences of not having thought through the acceptance of gifts. This article details factors to consider when forming an essential gift-acceptance policy. (Updated 2/20/12)