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Showing 1–16 of 29 results

  • State of the legal market – New industry model is emerging

    Spring 2020
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: After several decades of operating on an essentially law firm-centric model, a new model appears to be emerging for the legal services industry. While noting incremental improvements in 2019 financial performance, the 2020 Report on the State of the Legal Market from the Legal Executive Institute (LEI) serves as a warning that firms should adjust for the new model if they wish to survive. This article reviews the report’s findings.

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  • Are you ready for the workplace of the future?

    March / April 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The way people work has evolved in dramatic ways over the past decade, and Millennials — who now represent the largest segment of the workforce — are driving even more change. Savvy investors, developers and owners are taking these shifts into account when conceiving, designing and developing projects. This article looks at why sticking with the old way of doing things comes with a significant risk of ending up with unmarketable properties that don’t appeal to employers.

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  • Giving trade dress infringement claim a shot

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The hurdle for proving trade dress infringement is high because a plaintiff must produce evidence of nonfunctionality — and product design often serves purposes beyond mere identification of the product’s source. This article reviews a case from the Sixth Circuit Court of Appeals where the court determined the plaintiff had succeeded. Leapers, Inc. v. SMTS, LLC, No. 17-1007, Jan. 10, 2018, 6th Cir.

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  • How to unlock “key person” risk in divorce cases

    March / April 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: In divorce, when a marital estate includes a closely held business interest, its value can have a significant impact on the division of assets, as well as the determination of support payments. A key person discount may apply when valuing a business that relies disproportionately on one person for its success. This article discusses what this discount is, how business valuation experts apply it and when it’s relevant in a divorce context.

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  • Not so fast! Federal court denies real estate agent’s rental loss deduction

    January / February 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The IRS generally considers rental real estate investments as passive activities, meaning taxpayers can use any related losses only to offset income from passive investments. The tax code does grant an exception for rental activity losses incurred by real estate professionals, but it’s not enough just to qualify as a real estate professional. This article reviews a U.S. Court of Appeals for the Ninth Circuit ruling finding that real estate professionals must also prove that they materially participated in the rental property. Gragg v. Commissioner, Ninth Cir., No. 14-16053, August 4, 2016

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  • Use management letters to improve your business

    Winter 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: Audited financial statements typically come with a surprise bonus that business owners might not be aware of: the management letter. This article describes what’s required to be reported in the management letter, how a company can use it and the types of comments a CPA may voluntarily opt to report to demonstrate his or her commitment to the client’s success.

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  • In the News – Beware of non-GAAP metrics

    Year End 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: Many companies report financial metrics that don’t conform to U.S. GAAP in their business plans and other promotional materials. This article explains how these figures can sometimes cast a more favorable light on the borrower’s historic and prospective operations than the GAAP figures do. And it provides some questions for lenders to ask their borrowers about whether the use of non-GAAP figures makes sense — or whether it could potentially be misleading.

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  • The Contractor’s Corner – Should I go “pro” with time and billing software?

    Spring 2016
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: This issue’s “Contractor’s Corner” answers a query about whether time and billing software is a worthy investment for a construction business owner. As the article explains, this technology offers a number of intriguing benefits relating to tracking workers’ hours and procuring timely payments. But contractors need to carefully approach the buying process.

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  • Consider fair use before issuing a takedown notice

    February / March 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The Internet presents a challenging environment for copyright owners trying to control their content. This brief article reviews a case in which a court decreed that, under the Digital Millennium Copyright Act, copyright holders must consider fair use before issuing a takedown notice.

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  • Back to basics – When to consider ex post facto information

    November / December 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: Should business appraisers consider major events that occur after the valuation date? For example, what if a business is subsequently sold, files for bankruptcy, or experiences a major fraud loss, data breach or natural catastrophe? All of these events could potentially affect fair market value, but this article provides an overview of when to include (and exclude) ex post facto information from the valuation analysis.

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  • Dealer Digest – New rules could swell dealerships’ overtime costs

    November / December 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: This issue’s “Dealer Digest” reports on proposed labor rule changes that would raise the level of pay at which certain types of employees are considered to be exempt from receiving overtime pay. Also highlighted is National Automobile Dealers Association data showing that dealerships’ average net profit margin lags behind that of other retailers, along with a legislative bill that would revoke Consumer Financial Protection Bureau lending guidance.

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  • The Contractor’s Corner – Should I use my own crew or hire a sub?

    Fall 2015
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: In this issue’s “Contractor’s Corner,” we answer a query about a general contractor’s temptation to use his own work crew for projects instead of bringing in a subcontractor. As the article explains, quality concerns and contract requirements usually weigh in favor of hiring a subcontractor.

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  • Back to basics – Getting a handle on terminal value

    September / October 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The discounted cash flow method derives value from a company’s expected future earnings. But many businesspeople don’t realize that 50% (or more) of the value under this method typically resides in the present value of the subject company’s “terminal value.” This article explains what terminal value is, how it’s calculated and how it can be tested for reasonableness.

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  • Tax Tips – Supreme Court decision may open door for refund claims

    September / October 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: This issue’s “Tax Tips” offers several important snippets of information, such as the possibility that the Supreme Court might open the door for refund claims. It also provides a warning to taxpayers regarding suspicious telephone callers, and notes that, if a business is structured as a C corporation, it should watch out for the accumulated earnings tax. This 20% penalty applies to corporations the IRS perceives to be retaining unreasonably high levels of earnings in order to avoid or defer taxes on dividends paid to shareholders.

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  • How an ABLE account can help those with disabilities

    June / July 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: Individuals with disabilities can take advantage of an important new savings tool. The Achieving a Better Life Experience (ABLE) Act of 2014 permits the establishment of what are known as ABLE accounts. These accounts provide a tax-advantaged way to save for qualified expenses and, subject to certain limits, typically won’t endanger eligibility for many means-tested federal programs, such as Medicaid. This article offers a summary of the provisions from the legislation.

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  • Practical Perspectives: Key financial issues for you and your family – Exchanging a life insurance policy — tax-free

    April / May 2015
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: In this issue’s “Practical Perspectives,” “Margaret” has had a permanent life insurance policy for years but now wants to get rid of it because of unappealing features and the poor financial standing of the insurer. Her financial advisor suggests that, rather than simply cash out, she might execute a tax-free “1035 exchange” of the policy for a better one.

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