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Showing all 10 results
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The tax treatment of start-up expenses
May 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: With the economy expected to improve in the months or quarters ahead, many business owners and entrepreneurs may decide to launch new enterprises. This article discusses the general rules and applicable expenses related to the tax treatment of start-ups.
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5 ways to gather more feedback from the people you serve
Winter 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: This short article provides five tips to help nonprofits gather more, and more meaningful, feedback from their clients. Suggestions include “take full advantage of social media,” “don’t neglect the off-liners” and “show your appreciation.”
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Knowing when to consider subsequent events in business valuations
November / December 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: The value of a business interest is valid as of the “effective” date. This is a critical cutoff point, because events that occur after that date generally aren’t taken into account. This article discusses exceptions to the general rule based on whether information is foreseeable or provides an indication of fair market value. Estate of Noble v. Commissioner, T.C. Memo 2005-2 (2005) Estate of Jung v. Commissioner, 101 T.C. 312 (1993)
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How the IRS views your investments
Spring 2015
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: When it comes to taxes, all investments aren’t created equal — everything depends on their character and timing. This article explains the difference between taxable and tax-deferred accounts and highlights investment strategies appropriate for each. It also briefly discusses the NIIT tax and how this tax might affect certain investors.
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Are draft reports discoverable?
January / February 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Federal courts have loosened the restrictions on the discoverability of draft reports. But many exceptions exist, so it’s wise to remain cautious when exchanging documents with expert witnesses. This brief article summarizes the recent update of Federal Rule of Civil Procedure (FRCP) 26, which facilitates freer exchange of information between attorneys and expert witnesses. While sharing draft reports and other documents is no longer taboo, prudent experts and attorneys need to understand the limits of the new Rule 26.
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Does goodwill equal noncompete?
November / December 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Goodwill is one of the gray areas in divorce. Most states specifically exclude all or part of goodwill when dividing the marital estate. A recent Ohio divorce case eliminates the guesswork by equating a dentist’s personal goodwill with the portion of the actual selling price that was allocated to a noncompete agreement. This article looks at the details.
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Ask the Advisor – Q. How should my company handle an unsolicited offer?
June / July 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Business owners may be initially skeptical of an unsolicited acquisition offer, but in some cases, such offers can provide great opportunities. The trouble with unsolicited offers, however, is that anyone can make them. So, as this article discusses, potential sellers need to resolve three general issues about the prospective buyer and enlist the help of an M&A advisor.
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Specifics, please – SEC targets generic risk disclosures
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Recently, the SEC recently has expressed a desire for more “targeted” risk disclosures. As this article explains, this means companies should avoid using generic descriptions and boilerplate language in discussions of risk factors that affect their operations and financial performance.
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Satisfying your surety in today’s economic environment
Fall 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Because of the continuingly rocky economy, many bonding firms have tightened their requirements considerably. This article offers some ways contractors can satisfy their sureties: good communication, well-ordered financials, and a sound business plan.
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Take control of subsequent events
July / August 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: How do valuators handle an event that occurs after the valuation date, but before the report is published? Usually valuators consider only circumstances and events that exist or occur before and up to the valuation date. But subsequent events that were “known, knowable or foreseeable” on the valuation date are fair game. This brief article looks at Estate of Noble, a Tax Court case that draws an important distinction between subsequent events that affect value and those that provide evidence of value.