423
Showing 1–16 of 31 results
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Gavrilides Mgmt. Co. v. Michigan Insurance Co. – Court dismisses COVID-19 business interruption claim
March / April 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: During the COVID-19 pandemic, governmental authorities have ordered many nonessential businesses to temporarily shut down. Hundreds of businesses have filed claims under their business interruption coverage, claims that insurers generally have denied. This article summarizes a ruling in one of the first such cases to go to court, which has given insurers confidence that their denials will stand. Gavrilides Mgmt. Co. v. Michigan Insurance Co., No. 20-258CB (Ingham Cty., Mich. July 1, 2020)
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How to account for forgivable PPP loans
Winter 2021
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Since the PPP was rolled out as part of the CARES Act last spring, more than 5 million businesses, including some auto dealerships, have taken out PPP loans. These funds have helped businesses weather the negative impact of the COVID-19 pandemic. This article addresses some of the questions about the accounting treatment of forgivable PPP loans.
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Should you start Social Security benefits early?
January / February 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Full retirement age for Social Security benefits generally is between ages 66 and 67. But individuals can take a reduced benefit starting as early as age 62. They also can increase the amount of their benefits — by 8% per year, up to a maximum of 32% — by delaying their start date to as late as age 70. This article weighs the advantages and disadvantages of these options.
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How to account for forgivable PPP loans
January / February 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Since the PPP was rolled out as part of the CARES Act last spring, more than 5 million businesses, including some auto dealerships, have taken out PPP loans. These funds have helped businesses weather the negative impact of the COVID-19 pandemic. This article addresses some of the questions about the accounting treatment of forgivable PPP loans.
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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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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.
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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.