439
Showing 17–31 of 31 results
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C vs. S corporations – Tread carefully when changing entity status
Spring 2016
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: The decision to change the structure of a business corporation shouldn’t be made hastily. This article sums up the pros and cons of becoming a C vs. S corporate entity. It also explains how the Affordable Care Act might influence one’s decision.
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Valuation date: Timing is everything
March / April 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: In an uncertain market, value can fluctuate significantly over time. So, it’s important to choose the valuation date carefully. Often, the date is prescribed by law or a judge. But sometimes attorneys are allowed to decide between different dates. This article takes a closer look at this fundamental decision for estates, divorces and minority shareholder litigation — and explains how this cutoff date can affect a valuator’s conclusion.
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Is it time to pull the plug on deepening insolvency?
July / August 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Deepening insolvency refers to the wrongful prolongation of a company’s life, increasing its insolvency and reducing the potential recovery of its creditors and shareholders. Deepening insolvency gained recognition in some courts as an independent cause of action, but several courts have repudiated the doctrine recently. This brief article notes several cases that show that deepening insolvency appears to be on its last legs. Trenwick America Litigation Trust v. Ernst &Young, 906 A.2d 168 (Del. Ch. 2006). Feribach v. Ernst & Young, 493 F.3d 905 (7th Cir. 2007). In re Lemington Home for the Aged, No. 13-2707 (3d Cir. 2/23/15).
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Construction Success Story – Stunned contractor battles business identity theft
September / October 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Identity theft doesn’t affect only individuals; it can also strike businesses — including those in the construction industry. This issue’s “Construction Success Story” offers an example in which a construction company receives bills for debts it hadn’t incurred. Their accountant traces the evidence back to a former manager who had stolen company information to file a fake tax return and obtain credit cards in the business’s name. She recommends that they review the Small Business Administration’s five best practices for preventing small-business identity theft.
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Tax Tips – Don’t get trapped in the alimony gap
September / October 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: In this issue, “Tax Tips” reminds readers that, generally, alimony is deductible by the payer and taxable to the recipient. It also points out that bonus plans need to be crafted carefully; for example, the popular year end tax-planning strategy of deducting bonuses in the year they’re earned, but deferring payment to the following year, isn’t automatically available to all employers. And reducing withholdings or estimated tax payments for the remainder of 2014 may allow taxpayers to enjoy their 2014 “refund” now.
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Making your hobby a business
February 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Taxpayers often invest a great deal of time and money in their hobby, and some eventually make it a full- or part-time business activity. It’s not a problem as long as the new business turns a profit. And it may be fine as well if the business produces a loss and the taxpayer enjoys the activity — even better if the loss can offset other income. However, if the business consistently generates losses, the IRS could determine that these losses are actually nondeductible hobby losses. This article discusses two ways to avoid the hobby loss rules.
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Construction Success Story – Cracking the WIP with new software, best practices
November / December 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: This issue’s “Construction Success Story” examines the case of an owner who used an off-the-shelf spreadsheet program to generate his work-in-progress (WIP) reports. It got the job done, though the outdated software provided only a crude snapshot of his financials. After some of his competitors merged and profitability margins suddenly shrank, these reports made it difficult to know whether there was enough cash on hand to make payroll and pay the bills each month. His advisor recommended updating the company’s accounting software. The article shows the benefits the contractor obtained by automating some best practices.
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Artificial intelligence gives fraud detection a boost
July / August 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: This article examines one of the hottest new fraud-detection tools: the use of artificial intelligence to complement investigators’ efforts. It discusses the technology’s flexibility and adaptability, highlighting three types of artificial intelligence that have been used to detect fraud: neural networks, genetic algorithms and fuzzy logic.
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Construction Success Story – Plumber learns tough lesson on payment terms
May / June 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: This issue’s “Construction Success Story” examines the case of a plumbing contractor who had always relied on a simple boilerplate contract, rather than on a ream of densely worded legal documents. This worked fine until he began working with a large national developer specializing in complex commercial projects. Following the owner’s bankruptcy, the contractor found that the term “paid if paid” was an invitation to a legal battle.
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Construction Success Story – Contractor electrifies efficiency with accounting software upgrade
March / April 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: This issue’s “Construction Success Story” looks at the case of a midsize construction company owner who was getting frustrated with her aging proprietary software system, which was incurring high maintenance and training costs. Worse yet, it wasn’t integrating well with her company’s other software. Her CPA advised her that a newer system could help her improve cash flow and do a better job of tracking labor and managing vehicles and other equipment. But he also counseled her on the process of choosing the right technology.
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Stay on the lookout – 3 major types of employee fraud threaten most companies
Fall 2011
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: More employees may be using the difficult economy to rationalize committing fraud against their employers. This article looks at three categories of crime that employers should watch out for: asset misappropriation, corruption, and fraudulent financial statements.
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Ask the Advisor – Is a deed in lieu of foreclosure right for me?
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: The rocky landscape for commercial real estate has pushed many owners to the brink of foreclosure. For those who’ve fallen behind on their mortgage payments, though, a deed in lieu of foreclosure (DILF) may be a less cumbersome process. This article looks at the advantages and explains what to expect from lenders.
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4 ways to get — and keep — your business data in order
Fall 2010
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: For business owners, it may seem like this is the hyperinformation age. With so much data flying around, it’s easy for something to fall through the cracks — something that could come back later to haunt management. This article offers four ways to get — and keep — business data in order: administrative simplification, a data storage policy, cloud computing and an e-mail retention policy.
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How to sow seeds of business innovation
August / September 2008
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: To innovate means to continually work at applying new ideas for growing a business and developing, targeting and delivering better products and services. This article discusses the “seeds” of innovation, including vision, collaboration and motivation. By planting the seeds of innovation and establishing a formal program, you can help ensure a bountiful harvest of new business ideas. (Updated 1/4/12)
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Moneylines: News Briefs for Businesses and Individuals
February / March 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: This section offers four news briefs about: 1) A recent survey indicating that many companies are still ill-prepared for a technological disaster, 2) How the IRS has recently adjusted the allowable living expense standards that help determine how much delinquent taxpayers must pay, 3) The results of a recent survey revealing that many workers intend to delay their retirements, and 4) Why the beginning of the year is a great time to contribute to a traditional or Roth IRA.