411

Showing 1–16 of 18 results

  • Tax Tips

    September / October 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: These brief tips explain the CARES Act provision that provides refund opportunities for excess business losses; details IRS guidance that provides more time to invest in Qualified Opportunity Funds; and explores the benefits of being able to sign off on retirement plan elections remotely.

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  • Court clarifies damages for ESOP fiduciary breach

    May / June 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: When an employee stock ownership plan (ESOP) is induced by the owner or other fiduciaries to overpay for the company’s stock, a court can order those fiduciaries to pay damages. This article summarizes how a Virginia trial court quantified damages in a recent fiduciary breach case. Pizzella (formerly Acosta) v. Vinoskey, No. 6:16-cv-00062 (W.D. Va. Aug. 2, 2019)

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  • Should you hold your vacation home in an LLC?

    January / February 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Holding a vacation home shared by family members in a limited liability company can offer important benefits. This short article lists several: asset protection, ease of management, ownership restrictions and estate planning advantages.

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  • What to do if you inadvertently blow through 415(c) limits

    Year End 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: What happens if a plan allocates too much money to a plan participant’s 401(k) account in a given year? This article reviews recent IRS guidance about the steps for plan sponsors to take in this situation.

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  • Be sure your website is pulling its weight

    Fall 2018
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Law firm websites have been considered a must-have for years now, but it’s one thing to have a site and another to have a site that’s benefiting the firm. This article discusses metrics firms can use to measure whether they’re getting their money’s worth from their website.

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  • IRS permits high-earner Roth IRA rollover opportunity

    August 2017
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: As highly compensated employee (HCE) 401(k) plan participants approach retirement, a potentially useful tax-efficient IRA rollover technique may be a valuable savings tool. This brief article reviews IRS rules about how HCEs can allocate both pretax and after-tax employee contribution 401(k) assets between standard and Roth IRAs.

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  • Tax Tips – Standard mileage rates can lead to inaccurate reimbursements

    May / June 2017
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: These brief tips cover standard mileage reimbursement methods, detail a private letter ruling regarding a broken trust and answer whether bartering is taxable.

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  • BIG time – Calculating the discount for imbedded capital gains on C corporations

    January / February 2016
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: In recent years, courts have increasingly allowed experts to apply a discount for the tax liability related to built-in gains (BIGs) when determining a C corporation’s value for tax purposes. Yet some dispute remains regarding how to properly calculate the BIG discount. This article discusses the “Dollar-for-dollar” vs. “Present value” issue.

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  • Ask the Advisor – Can I claim the home office deduction?

    September / October 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Many individual taxpayers involved in real estate investment or development maintain a home office. But, even though the IRS recently made it easier to claim the home office deduction, not everyone may qualify for it. This article explains the new safe harbor for claiming a tax deduction and describes two requirements that must be met to be eligible.

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  • The annual budget: Who’s on first (and second and third)?

    August / September 2014
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Developing an annual budget can be complex and time-consuming. The job will be less daunting if everyone knows their role. Each nonprofit handles budgeting a little differently, but this article provides a quick summary of the key roles in this team project: those of management and staff, the finance committee, and the board of directors.

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  • Contractor’s Toolbox – Solid internal controls can help fight fraud

    Spring 2013
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Employee fraud, theft and embezzlement are costly problems for all businesses. According to the Association of Certified Fraud Examiners’ 2012 Report to the Nations on Occupational Fraud and Abuse, the typical organization loses 5% of its revenue to fraud each year. And construction companies are among the hardest hit, with a median loss of $300,000. This article lists ways that contractors can tighten their internal controls.

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  • BANK Wire – CFPB issues mortgage ability-to-repay rule

    Spring 2013
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: This issue’s “BANK Wire” discusses the Consumer Financial Protection Bureau’s final rule amending Regulation Z, requiring mortgage lenders to make a reasonable, good-faith determination of a borrower’s ability to repay the loan. It also looks at the OCC’s warning that banks’ efforts to increase profitability may lead to inappropriate risk-taking, and at an FDIC study that addresses structural change, the geography of community banking, comparative financial performance, balance sheet strategies and capital formation.

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  • Ask the Advisor – Is it safe to accept a letter of credit as a security deposit?

    March / April 2013
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Commercial landlords have historically preferred that their tenants provide letters of credit, rather than cash, for security deposits. A letter of credit won’t become subject to claims by the tenant’s creditors and isn’t covered by automatic stays imposed by bankruptcy courts. But enforcing letters of credit can be tricky and time-consuming, and come with an annual fee payable by the tenant. Furthermore, the FDIC isn’t required to honor bank-issued letters of credit if the bank fails. This article offers ways to reduce the risk of lost security deposits.

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  • BANK Wire – Get ready for new capital requirements

    Winter 2013
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: This issue’s “BANK Wire” discusses new regulatory capital requirements designed to increase the quality and minimum quantity of capital for most banks. This might require action by some community banks; a federal calculator is available to help banks get a sense of the requirements’ potential impact. In addition, the feature discusses an OCC handbook on managing unique and hard-to-value assets held in fiduciary or custody accounts, and describes a regulatory calendar developed by the FDIC to help community banks keep abreast of changes in federal banking laws, regulations and supervisory guidance.

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  • Noteworthy 2013 health care provisions

    October 2012
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: The 2010 health care act included several significant tax changes. This article lists two provisions that could impact numerous taxpayers — the $2,500 cap on health care Flexible Spending Account contributions and a higher threshold for itemized medical expense deductions — and notes what to do to minimize them.

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  • Contractor’s Toolbox – How JPM helps measure productivity in real time

    Fall 2012
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Traditional measures of productivity are after-the-fact accounting measures of production. They do nothing to help contractors monitor productivity during a job and respond to negative trends or other issues. So, increasingly, contractors are turning to Job Productivity Measurement (JPM). This article shows how JPM measures productivity in real time by tracking work performed compared to construction put in place. It determines the quality of construction outcomes, rather than simply outputs that can mask unproductive activities.

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