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Showing 1–16 of 23 results
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Adopting a child? Bring home a tax break too
June 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Two tax benefits may be available to offset the expenses of adopting a child. In 2023, adoptive parents may be able to claim a credit against their federal tax for up to $15,950 of “qualified adoption expenses” for each child. That’s a dollar-for-dollar reduction of tax. And there may be tax relief for some employees under programs offered by employers.
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Qualified opportunity zone deadline extended
Fall 2020
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: The federal government created qualified opportunity zones (QOZs) in 2017 under the Tax Cuts and Jobs Act “to spur economic development and job creation in distressed communities,” according to the IRS. This article reviews the thinking behind QOZs and notifies readers of an important deadline extension.
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Giving to charity is a little sweeter in 2020
September / October 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: The CARES Act temporarily created a new $300 charitable deduction for nonitemizing taxpayers. But it also gives larger donors an opportunity to save more tax on their gifts. This article explains what donors need to know when they make financial gifts in 2020.
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Active vs. passive investing: How the strategies actually differ
July / August 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: This article discusses active vs. passive investing, explaining that neither approach is inherently better than the other. However, depending on market conditions and other factors, either strategy can outperform. Ultimately, the right approach depends on the investor’s specific circumstances, goals, time horizon and risk tolerance.
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Using a charitable trust to pay for college
November / December 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: The charitable remainder trust (CRT) is a versatile tool that enables individuals to support favorite charities while retaining an income stream. As this article explains, CRTs are popular because they can provide tax benefits, including when they’re used to pay college expenses.
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How to opt out of the new partnership audit rules
July / August 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Many real estate businesses are formed as partnerships, and, beginning this year, the IRS is applying new procedures to its partnership audits. Under the procedures, any adjustments and penalties after an audit generally will be assessed against the partnership itself, rather than against individual partners. Certain partnerships can opt out of the new procedures, though, and the IRS has issued final regulations that explain the who and how of this procedure. This article examines what real estate professionals need to know.
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Ask the Advisor – Q: Are sellers disadvantaged in M&A negotiations?
October / November 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: In M&A deal negotiations, first-time sellers commonly face off against buyer teams that have executed many acquisitions. To counter this disadvantage, buyers are encouraged to learn about the negotiation process before they reach it. This article provides a brief primer.
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Business owners, is it time for Section 199?
June 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: The Section 199 tax deduction was first introduced with the American Jobs Creation Act of 2004. It remains potentially available to many types of businesses. This article explains how the deduction works and offers an example of the tax break in action.
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Benefit-of-the-bargain vs. out-of-pocket – Calculating damages in fraudulent misrepresentation cases
March / April 2016
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: In fraudulent misrepresentation cases, courts generally use either the benefit-of-the-bargain or out-of-pocket measure of damages, but the two measures can lead to dramatically different results. This brief article discusses the differences between them and illustrates these distinctions with a recent case, Lewis v. Citizens Agency of Madelia Inc.
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Ask the Advisor – How can I benefit from carbon credits?
May / June 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: As more building owners have begun to explore the advantages of pursuing energy-efficient or “green” initiatives in their properties, some might wonder how carbon credits come into play. Although these credits have received a lot of attention over the past decade or so, many business owners don’t understand how they work and how they can benefit owners. This article explains the process.
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ABLE accounts for disabled individuals
March 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: The Achieving a Better Life Experience Act (ABLE) of 2014 establishes a new type of tax-advantaged account for disabled individuals, allowing them to save money for future needs while remaining eligible for government benefit programs. This article discusses details of the act, including who is eligible and contribution limits.
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The ins and outs of reverse mortgages – Be sure to run the numbers
October / November 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Reverse mortgages have been both touted as a solution for older homeowners who are struggling financially and criticized for the fees associated with them. Both observations carry some truth. But reverse mortgages can play a role in the financial plans of seniors who are relatively well off. This article explains the basics and why they can be a sensible option for some homeowners. But they are complicated financial instruments that require close consideration.
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Copyright basics 101: How to avoid violating the law
August / September 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Business owners with an online presence often post images or articles that they find on the Internet to their own sites. While most postings likely are done with the best intentions, some could inadvertently violate copyright laws. These laws can be complex, and the growth in social media has just added to the complexity. This article offers a short, basic explanation of copyright law and the protection it affords.
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The AMT: Permanent “patch” provides relief, but not full protection
Year End 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: While the alternative minimum tax (AMT) initially was implemented to prevent wealthy Americans from claiming so many tax breaks that they owed little or no tax, it has steadily hit more middle and upper middle class taxpayers. Minimizing this effect has historically required Congressional action for inflation adjustments, referred to as “patches.” This article points out that, even though Congress has now made the patch permanent, there are still ways that the tax can be triggered. But strategies are available for minimizing AMT liability or even taking advantage of the AMT’s lower rates.
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Contractor’s Toolbox – Tablets on the jobsite? Do your homework first
Fall 2013
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Contractors, superintendents, project managers and other employees often use tablet computers at jobsites or on the road. Tablets can be used to track time and materials; connect to the company’s estimating, bidding and project management systems; and view and share AutoCAD drawings, among other tasks. They can also be used to hold videoconferences and share real-time jobsite information with others. But, before buying tablets for employees — or allowing them to use their own — it’s important to make sure the devices meet the company’s needs. This article poses three questions to ask before setting a policy.
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Contractor’s Toolbox – 4 common bidding errors to avoid
Summer 2013
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Accurate bidding is critical to any construction company that wishes to be profitable over the long haul. This article discusses four common bidding errors: miscalculating direct costs, relying on inexperienced subcontractors or suppliers, underestimating indirect costs, and not including profit as a line item.