438
Showing 1–16 of 28 results
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Valuation matters – Appraisers apply 4 tests to determine highest and best use
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: An important factor for an appraiser to consider when valuing real property is its “highest and best use.” This may not necessarily be its current use, though. The Appraisal Institute defines highest and best use as “the reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible and that results in the highest value.” This article reviews the four tests appraisers typically apply to determine that use.
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Newsbits – Study uncovers endowments, foundations’ biggest 2019 fears
Fall 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This issue’s “Newsbits” reports on the biggest fears of endowments and foundations, according to a recent survey; the stated priorities of women’s foundations; a surge in IRA giving; and a boost in security funding at certain California “soft targets.”
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9 strategies to ensure prompt payment
October / November 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Outstanding invoices can play havoc with cash flow. This article offers nine guidelines, such as capturing the terms in writing, negotiating partial payments, and invoicing promptly and accurately, to help businesses get paid more quickly. The article notes that polite assertiveness can help businesses get paid while still maintaining good relationships with customers.
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The Contractor’s Corner – Could blockchain come to construction?
Summer 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This issue’s “Contractor’s Corner” features a question from a contractor whose nephew suggested that blockchain technology, which is already in use in the banking and financial sectors, may be coming soon to construction. As this article explains, blockchain does appear to be a potentially useful way for project participants to share key documents.
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Bank Wire – Fed launches new consumer compliance publication
Fall 2018
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This summary of recent developments in banking discusses a new consumer compliance publication put out by the Federal Reserve Board that provides clarity in interpreting consumer protection regulations. It also notes that the federal banking agencies recently raised the threshold for commercial real estate (CRE) transactions requiring an appraisal from $250,000 to $500,000 and suggests that it’s important for lenders considering working with loan participations to work closely with legal and financial advisors to manage the risks involved.
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Bank Wire – Is your bank a public business entity?
Summer 2017
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This summary of recent developments in banking looks at the impact that classification as a public business entity can have on a bank’s financial statements. It also provides some sources for information on complex new mortgage servicing rules. In addition, it provides some insights into the banking preferences of Millennials, as revealed in a recent Harris poll.
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Sec. 199 deduction looking better for contractors
Spring 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: For many years now, contractors have been advised to look into the Section 199 tax deduction for “domestic production activities.” A recent IRS Technical Advice Memorandum addressed this tax break, clarifying the rules in a way that might benefit some construction companies. This article explores this positive development.
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Framing damages – Financial experts put punitive damages into context
November / December 2016
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Without a framework for determining punitive damages, judges and juries could potentially award damages in business litigation that are excessive or inadequate. Appropriate punitive damages depend on factors such as the level of “reprehensibility” of the defendant’s conduct. This brief article shows how damages experts can help courts make their determination.
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Cyberrisks mount – Preventive measures for manufacturers
Fall 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Cyberattacks are on the rise. Manufacturers who rely on automation, robotics and connected networks are especially vulnerable. This article discusses how much cyberattacks typically cost and what one can do to minimize risks and potential losses.
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How not to quantify “external obsolescence”
May / June 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: In a recent Minnesota Supreme Court case, a business challenged the property tax assessment on its ethanol plant. External obsolescence is a measure of a property’s loss in value as a result of factors beyond the physical boundaries and beyond the owner’s control. While it remanded the case, the court was careful not to mandate a particular methodology or endorse either party’s calculation.
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Is it time to choose housing options for Mom and Dad?
April / May 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: There are numerous choices available when it comes to senior housing. But, making a decision on how to make that choice can be very hard on all the family members. This article can help a family understand the options available.
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News for Nonprofits – Millennials reach workplace milestone
October / November 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This issue’s “News for Nonprofits” reports that Millennials now comprise more than one-third of all employees and explains what that means to the nonprofit workplace. Another item discusses how the recent U.S. Supreme Court same-sex marriage ruling could change employee benefits in the areas of group health care plans and family and medical leave.
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In the News – Eye on the FASB’s simplification initiative
August / September 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Many borrowers and lenders are frustrated with the complexity of financial reporting. In response, the FASB has launched a simplification initiative to reduce narrow, confusing areas of GAAP. This article describes some recent changes to the reporting requirements for development stage entities and extraordinary items, as well as ongoing projects to simplify inventory measurements and reduce “disclosure overload.”
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Contractor’s Toolbox – Your insurer may not cover construction defect claims
Summer 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Contractors often assume that their commercial general liability insurance policies will cover them in the event of a construction defect claim. But that’s not necessarily the case. As this article explains, coverage may be denied if construction defects either: 1) aren’t considered accidental “occurrences” under applicable state law, or 2) fall within one or more policy exclusions. If a construction company finds that there are gaps in its insurance protection, it might find it wise to purchase supplemental coverage — such as builder’s risk or professional liability coverage.
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The Contractor’s Corner – What should I do with my idle equipment?
Spring 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: In this issue’s “Contractors Corner,” we answer a question about what to do with a piece of idle construction equipment. There are essentially three choices: keep it, sell it or scrap it. The article discusses key points about each option.
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Soliciting funds out of state? Form 990 disclosure pumps up the urgency of state registration
April / May 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: When their out-of-state fundraising efforts were small, many nonprofits didn’t see a need to register with agencies in other states before launching fundraising efforts there. But, things are different now. Significantly, the IRS annually asks nonprofits on Form 990 in which states they are required to file a copy of their return. Charities need to comply with each state’s fundraising requirements unless they’re willing to pull back on these activities. This article explores some of the steps involved in multistate registration and the complexities.