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  • Estate Planning Red Flag – Your spouse’s estate didn’t make a portability election

    September / October 2022
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 356

    Abstract: Portability helps minimize federal gift and estate taxes by allowing a surviving spouse to use a deceased spouse’s unused gift and estate tax exemption amount. But, as this brief article explains, portability isn’t automatically available; it requires the deceased spouse’s executor to make a portability election on a timely filed estate tax return.

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  • Owner-employees need to stay up to speed on employment taxes

    Winter 2018
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 356

    Abstract: Keeping up with the complexity of the Internal Revenue Code is challenging enough for employed individuals. But for owner-employees, the difficulty level is particularly high. This article explains how your business structure determines the rules you must abide by.

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  • Understanding liquidation value: Are you in the know?

    January / February 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 356

    Abstract: Today’s faltering economy has meant that some businesses’ liquidation values exceed their going-concern values. This brief article notes the difference between going-concern value and liquidation value and explains the ins and outs of estimating liquidation value. It also mentions some of the factors valuators consider when going-concern value is no longer the best option.

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  • Critique, refute and save with rebuttal reports

    November / December 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 356

    Abstract: In some circumstances, a written rebuttal report can be an alternative to a full-blown written appraisal, reducing the time and cost of obtaining an expert’s valuation opinion. This brief article lists some of the reasons valuation experts issue rebuttal reports, including to critique another valuator’s report, to help the attorney draft cross-examination questions for deposition and trial, and to help settle differences outside of court.

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