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Showing 1–16 of 26 results
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The tax impact of business property remediation
November 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Any business that needs to “remediate” or clean up environmental contamination will find that some of the cleanup costs are currently deductible, while others may have to be capitalized over multiple years. This article provides examples of which remediation costs can be claimed for a deduction right away.
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Making financial plans? Get your assets appraised
May / June 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: For hard-to-value assets, such as closely held businesses, real estate and art, a professional appraisal may be necessary. This short article lists situations that call for an appraisal, including retirement and estate planning, gift disclosures and charitable donations.
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Court of Appeals revives denied trademark application
August / September 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Two companies with similar marks operated in the same region for more than 40 years without any actual confusion arising for consumers. Nonetheless, the Trademark Trial and Appeal Board (TTAB) found a disqualifying likelihood of confusion when one company tried to register its mark. This article looks at why it can prove worthwhile to not just accept the board’s rulings. In re: Guild Mortgage Co., No. 17-2620, Jan. 14, 2019, Fed. Cir.
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News for Nonprofits – Do you qualify for the new family leave credit?
June / July 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This issue’s “News for Nonprofits” highlights information about the new family leave credit available to employers; impact-themed exchange traded funds; and a study on foundations’ investment performance.
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U.S. Tax Court finds donative intent for conservation easement
November / December 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Environmentally minded property owners can sometimes satisfy both charitable and tax planning goals by granting conservation easements on their property to tax-exempt entities. However, a recent case serves as a good reminder that the IRS may challenge such transactions. McGrady v. Commissioner, T.C. Memo. 2016-233, U.S. Tax Ct., Dec. 22, 2016.
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Hobby or business? The IRS wants to know
Fall 2017
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: If a person generates a side income from a passion like cooking, woodworking or bookselling — or anything else — he or she should be aware of the tax implications of earning this money. This article explains how the tax implications vary depending on whether the activity is treated as a hobby or a business.
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Newsbits – Proposed Free Speech Fairness Act: Will it pass?
Summer 2017
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This issue’s “Newsbits” reports on the Free Speech Fairness Act; a new tool that makes it easier to see nonprofit tax records; a W-2 phishing scheme that targets NFPs; and new FASB guidance on partnership consolidation.
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ESOP litigation – Qualified experts preempt breach of fiduciary duty claims
March / April 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Transactions involving ESOPs are complicated and can pose significant risk to those involved. This article summarizes a district court ruling in a recent ESOP case that shows how the use of a qualified valuation expert can help protect trustees from liability under ERISA. Fish v. GreatBanc Trust Co., No. 09 C 1668. N.D. Ill., September 1, 2016
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Tax calendar
Winter 2017
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This article provides a list of important tax deadlines for the first quarter of 2017.
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Tax calendar
January 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This article provides a list of important tax deadlines for the first quarter of 2017.
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Buy low, sell high – A primer on value investing
September / October 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Value investing can be an integral component of a well-balanced portfolio. This article explains the concept — that value investors try to identify companies whose stock prices don’t reflect what they consider their value. The article stresses that patience and a long-term perspective are critical to be a successful value investor.
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Using a third expert to bridge the gap
May / June 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: When each side to a legal dispute hires its own business valuator, the two experts are unlikely to come up with exactly the same conclusion. It sometimes makes sense to hire another valuator to identify and reconcile key differences. This article provides guidance about hiring a third valuator, including how to keep costs down and define parameters up front.
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How could this fraud have been prevented?
August / September 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This article offers a fact-inspired case study describing a fraud that caused severe reputational and financial damage to a previously financially healthy nonprofit. It also suggests policies and practices that likely would have deterred this fraud — had they been in place.
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Business valuation – Court weighs in on quality and quantity of evidence
May / June 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Qualified valuation experts are essential when a business’s value is in dispute. But sometimes expert opinions are rejected for reliance on insufficient data. This article describes a case where the trial court declined to assign a value based on the expert’s testimony. However, an appellate court found that “a relative wealth of information” existed and that the business could be valued.
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Ask the Advisor – Is a credit tenant lease right for me?
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Credit tenant lease (CTL) financing is gaining popularity as a way for owners and developers to leverage the rental stream from a single-tenant property. But, like most forms of financing, these arrangements have their risks as well as some potential advantages. This article explains how CTL financing works and its many appealing features, but notes one possible downside.
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Tax Tips – Watch out for tax scams
November / December 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This issue focuses on why it’s critical to watch out for tax scams; the alternative simplified credit (ASC) method as an easier way to claim a research credit; and proposed mandatory accrual accounting for some personal service firms.