443

Showing 1–16 of 23 results

  • Tax Tips – How closely held business owners can defer estate taxes

    March / April 2022
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: These brief tips explain the specifics of when an estate’s executor can defer the payment of estate taxes for up to 14 years; detail the ins and outs of using alternative IRA investments; and discuss the fact that for 2022, the annual gift tax exclusion was increased by $1,000 to $16,000.

    Read More

  • Love, honor — and pay taxes – A closer look at the marriage penalty

    February / March 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: The marriage penalty isn’t a specific provision in the Internal Revenue Code. But in certain circumstances, a married couple can end up paying more tax collectively than they would owe if they were each taxed as single filers. This article takes a look at how it works and how recent tax legislation has helped alleviate the penalty.

    Read More

  • Mitigate the risks of telemedicine

    Fall 2021
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: It’s likely that telemedicine will be a continuing presence in health care. Although it has many positive aspects, there are two primary areas of risk associated with telemedicine: medical errors and cybersecurity. This article discusses these risk areas and ways to mitigate them.

    Read More

  • Court favors “exceptionally knowledgeable” valuation expert

    September / October 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).

    Read More

  • Court favors “exceptionally knowledgeable” valuation expert

    September / October 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).

    Read More

  • Section 179 + bonus depreciation: A one-two punch

    August / September 2021
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: Recent tax law improvements may allow small business owners to write off all or most of the cost of qualified business property placed in service during the year. This article explains that businesses also might qualify for 100% first-year bonus depreciation on qualified property.

    Read More

  • Lucero v. United States – Court rules “severely distressed” company was overvalued

    May / June 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: A federal district court recently held that a married couple was entitled to a tax refund for a 2014 court settlement that included stock in a private business. This article summarizes the case and explains how the detailed analysis provided by an experienced business valuation professional helped persuade the court to uphold the taxpayers’ amended return. Lucero v. United States, Civ. No. 17-1065 JCH/JFR (D.N.M. Oct. 27, 2020).

    Read More

  • Lucero v. United States – Court rules “severely distressed” company was overvalued

    May / June 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: A federal district court recently held that a married couple was entitled to a tax refund for a 2014 court settlement that included stock in a private business. This article summarizes the case and explains how the detailed analysis provided by an experienced business valuation professional helped persuade the court to uphold the taxpayers’ amended return. Lucero v. United States, Civ. No. 17-1065 JCH/JFR (D.N.M. Oct. 27, 2020).

    Read More

  • Teach car buyers how to use tech features

    March / April 2021
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: Unfortunately, some customers drive off the dealership lot today with no idea how to use the latest technology features on their cars. This can lead to frustration and dissatisfaction among buyers and a feeling that they’ve wasted their money on features they’ll never use. This article highlights the importance of in-person tech tutorials on dealership premises.

    Read More

  • Jensen v. Jensen – Are retained business earnings marital property?

    March / April 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: The Court of Appeals of Michigan recently addressed whether a business’s retained earnings should be included in a marital estate, if the business is one of the spouse’s separate property. This article summarizes the details of this case and why the court ultimately decided that this issue should be determined on a case-by-case basis. Jensen v. Jensen, No. 333569 (Mich. Ct. App., Jan. 9, 2018)

    Read More

  • Jensen v. Jensen – Are retained business earnings marital property?

    March / April 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: The Court of Appeals of Michigan recently addressed whether a business’s retained earnings should be included in a marital estate, if the business is one of the spouse’s separate property. This article summarizes the details of this case and why the court ultimately decided that this issue should be determined on a case-by-case basis. Jensen v. Jensen, No. 333569 (Mich. Ct. App., Jan. 9, 2018)

    Read More

  • Optical Works and Logistics v. Sentinel Insurance Company – Using financial experts to support business interruption claims

    November / December 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: As a result of pandemic-related shutdowns, many businesses have filed claims under their business interruption insurance policies. These claims have resulted in litigation over the scope of coverage and the meaning of key policy terms. This article highlights a pre-COVID-19 case that demonstrates the importance of using a financial expert to determine losses when making business interruption claims. Optical Works and Logistics v. Sentinel Insurance Company, No. 15-163-JJM-LDA, D.R.I., March 26, 2020

    Read More

  • Optical Works and Logistics v. Sentinel Insurance Company – Using financial experts to support business interruption claims

    November / December 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: As a result of pandemic-related shutdowns, many businesses have filed claims under their business interruption insurance policies. These claims have resulted in litigation over the scope of coverage and the meaning of key policy terms. This article highlights a pre-COVID-19 case that demonstrates the importance of using a financial expert to determine losses when making business interruption claims. Optical Works and Logistics v. Sentinel Insurance Company, No. 15-163-JJM-LDA, D.R.I., March 26, 2020

    Read More

  • Businesses can now enjoy faster depreciation of real estate qualified improvement property

    Summer 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: A technical correction in the CARES Act, signed into law in late March, retroactively allows real property owners to depreciate qualified improvement property faster than before. The change could lower some tax bills for 2018 and beyond. This article describes the drafting error and explains the impact of the correction, including the possible benefit of filing amended tax returns and receiving a refund.

    Read More

  • Doyle v. Commissioner – Taxpayer can’t reduce taxable settlement for pain and suffering

    March / April 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: Internal Revenue Code Section 104 lays out the proper tax treatment for damages for injuries or illness received as the result of a lawsuit. This article discusses a recent U.S. Tax Court case in which a taxpayer tried to get around the rules by taking what the court described as “some weird deductions” to offset payments for emotional distress. Doyle v. Commissioner, T.C. Memo. 2019-8, February 6, 2019

    Read More

  • QOE reports look beyond the numbers

    Summer 2019
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: In mergers and acquisitions, a quality of earnings (QOE) report can be beneficial to both buyers and sellers. This article explains how QOE reports differ from audits, what affects earnings’ quality and why the QOE report is a valuable tool for evaluating the accuracy and sustainability of reported earnings.

    Read More