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  • Valuing an S corporation – Should you tax-affect or not?

    March / April 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1009

    Abstract: The issue of whether valuators should “tax-affect” an S corporation’s earnings — that is, reduce earnings by an assumed corporate tax rate — continues to be controversial. The U.S. Tax Court rejected the practice in 1999, claiming that tax-affecting was inappropriate in valuing an S corporation. But in recent years several courts have embraced the concept, choosing a middle ground that better reflects an S corporation’s value. This article looks at a couple of recent cases, while a sidebar indicates that the Tax Court might revisit tax-affecting if the right case comes along.

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  • Restructuring your debt — Construction companies can keep it together

    May / June 2012
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1009

    Abstract: Some construction companies have gone under these past few years, while others have lost substantial business or taken on heavy debts. But, for those in the latter category, there are ways to keep it together. This article explains the difference between “canceled” debt and “charged off” or “written off” debt and how to stretch out payments via cancellation of debt (COD) income. It also explores swapping debt for equity and explains how to work with creditors. A sidebar discusses why, for many contractors, finding a way to restructure debt is preferable to declaring bankruptcy. Recommended Article

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  • Size up your business structure – Despite tax rate extensions, still a useful endeavor

    Spring 2011
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1009

    Abstract: In 2010, the possibility of a rise in individual tax rates had many business owners questioning whether so-called “pass-through” entities were still viable. The tax law that passed in December postpones a tax rate increase until 2013. Nonetheless, there’s never a bad time to size up one’s business structure. This article discusses the pros and cons of operating as either an S corporation or a C corporation, or as a limited liability company (LLC). A sidebar looks at some of the specific factors that should be considered if converting from an S to a C corporation.

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  • Do you have a capital defense plan?

    Winter 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1009

    Abstract: Today, one of the biggest concerns of regulators is whether banks have adequate capital to withstand potential losses associated with high concentrations of commercial real estate loans. So it’s important that banks develop a capital defense plan as part of their preparation for regulatory exams. This article lists a number of best practices in this process, including reviewing and classifying one’s loan portfolio and reviewing and documenting the methodologies used to determine the allowance for loan and lease losses. A sidebar discusses a new FDIC rule regarding limits on deposit interest rates offered by institutions that are less than “well capitalized.”

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  • Employee benefits – Self-funded health insurance may be a healthy option

    September / October 2009
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1009

    Abstract: Because of rapidly rising health insurance premiums and shrinking budgets, some contractors are choosing to forgo offering health care benefits to their employees as a way to save money in a down economy. But a number of alternatives can reduce their financial burden while still giving their employees access to the health care services they need. One such route is the self-funded health insurance plan. This article discusses how it differs from commercial insurance, the risks and rewards, and the obligations involved. A sidebar discusses what to look for when choosing a third-party administrator for a plan.

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