423

Showing 1–16 of 27 results

  • 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.

    Read More

  • Bank Wire – FFIEC updates BSA/AML examination manual

    Fall 2020
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: This summary of recent developments in banking discusses several significant revisions to the FFIEC’s Bank Secrecy Act/ Anti-Money Laundering Examination Manual. It also notes that the OCC has proposed an update to its regulations that permits banks to hold in-person meetings, and that in June the OCC released its Spring 2020 Semiannual Risk Perspective, reporting key issues facing the federal banking system. In addition, the article points out that the FFIEC recently provided cloud computing guidance.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More

  • 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.

    Read More