1007
Showing all 3 results
-
The Sec. 1031 exchange – A powerful estate planning tool
November / December 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1007
Abstract: Now that the combined gift and estate tax exemption amount has topped $5 million, many people planning their estates have turned their attention to income taxes. For those who own highly appreciated business or investment real estate, one of the most effective tax strategies is the Section 1031 “like-kind” exchange. This article explains how a Sec. 1031 exchange can defer capital gains taxes on appreciated property. A sidebar answers the question, “Can personal property be used with a Sec. 1031 exchange?”
-
Transaction databases can be powerful tools
September / October 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1007
Abstract: Appraisers use the guideline merger and acquisition method, a subset of the market approach, to derive a company’s value using samples of comparables (or guideline companies). To do so, they frequently refer to several private transaction databases to select appropriate comparable transactions. This article lists some of these database sources and points out some of their pros and cons. In addition to noting several criteria valuators use to collect a manageable sample of strong comparables, the article discusses how valuators calculate appropriate pricing multiples. A sidebar looks at other factors they typically consider.
-
Ratio revelations – What expense data says about your spending habits
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 1007
Abstract: When a nonprofit spends more of its funding on administering itself than on the programs it offers, it can find itself in trouble with funders, government agencies and watchdog groups. This article discusses where third parties get this information, and shows what nonprofits can do to present themselves accurately and in the best light. To account for expenses correctly, it’s essential to know how to categorize them: A sidebar distinguishes between management and fundraising expenses.