446
Showing 1–16 of 18 results
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Beyond book value – Court allows discovery of value-related materials
July / August 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: A divorce case in Florida has produced an important discovery ruling about a spouse’s right to information from a non-party business that could indicate the value of a marital asset. This article explains why this ruling could be welcome news for other divorce litigants seeking equitable distributions. Hall v. Hall, No. 5D18-1608 (Fla. App. June 14, 2019)
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The best-laid plans – Helping borrowers prepare for the worst-case scenario
Year End 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: When the owner of a small business dies or becomes disabled, the business’s lending institution may decide to foreclose, which may be the most appropriate choice — especially if the owner was the only employee. But for a small business with more than one employee, there may be other options. This article lists some questions that can help a borrower prepare for this eventuality and ensure the best outcome for both the business and the lender.
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Developer’s yacht deductions run aground
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Many businesses have stretched the definition of “marketing” to claim some questionable federal income tax deductions. This article reviews a recent case involving a real estate developer that illustrates how the IRS — and the U.S. Tax Court — generally see through these tactics. Becnel v. Commissioner, T.C. Memo. 2018-120, Aug. 2, 2018
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Construction Success Story – Contractor looks out for everyone with a SEP-IRA
July / August 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: This issue’s “Construction Success Story” features a contractor who owns a small subcontracting company. He recently found himself facing the dual challenge of trying to retain skilled workers while saving for his own retirement. The contractor’s CPA suggested exploring the advantages of a Simplified Employee Pension plan paired with an IRA (SEP-IRA).
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Valuing divestitures and spinoffs
May / June 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: When a business sells or “spins off” one of its business units, adjustments may be needed to reflect changes in the newly independent company’s relationship with its former parent. This article highlights three control-related issues that may require valuation adjustments: management, intellectual property and transfer pricing.
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The Contractor’s Corner – Which types of apps are worth a download?
Summer 2017
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: This issue’s “Contractor’s Corner” answers a query about which of today’s construction apps are worth downloading. One could squander many hours playing with the many mobile solutions now on the market. That’s why, as the article explains, it’s generally better for contractors to begin with an assessment of their technology needs and then narrow their download choices from there.
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Revised guidelines give auditors more power to collect claims data
Fall 2016
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: The CMS has issued revised guidelines allowing Recovery Audit Contractors (RACs) to review a greater number of hospital claims in specific circumstances. The guidelines lay out a new method for calculating additional documentation request limits for hospitals. This brief article discusses the new limit and the RAC allowances and responsibilities when performing their audits.
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In the News – Studying the effects of mandatory audit firm rotation
February / March 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: A recent academic study challenges the idea that a long-term relationship between a company and its auditors compromises professional skepticism and quality. The findings are relevant to lenders who rely on audited financial statements. This article discusses the ongoing debate over audit firm rotation and the psychology behind auditor skepticism.
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In the News – What’s keeping your borrowers up at night?
Year End 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: A borrower’s woes typically become its lender’s woes. This article identifies the Top 10 CFO concerns and global trouble spots, according to the 2015 Duke University / CFO Magazine Global Business Outlook survey. Despite these issues, most domestic CFOs are optimistic about the year ahead.
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Abiding by the “original patent” rule when reissuing
June / July 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Reissue patents allow a patentee to correct an existing patent by broadening or narrowing the originally issued claims. But, among other requirements, the reissue patent can claim only inventions that were described in the original patent specification as being intended to be a separate invention. This article covers a recent infringement case involving dueling pharmaceutical companies in which this “original patent” rule played a key role. Antares Pharma, Inc. v. Medac Pharma Inc., No. 2014-1648, Nov. 17, 2014 (Fed. Cir.)
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5 strategies for recruiting new board members
Spring 2014
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: A board is a nonprofit’s backbone, responsible for the strategic decisions and fiscal oversight that keep the organization running and its reputation with the public intact. Unfortunately, many nonprofits are always short a few board members and finding new ones is a never-ending quest. This article offers five steps to better board member recruiting.
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Practical Perspectives: Key financial issues for you and your family – Busy couple looks to rent out vacation home
April / May 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: In this issue, “Practical Perspectives” looks at the case of a couple who was unsure of the tax implications of renting out their vacation home. Their advisor explored three possible scenarios, depending on how long they decided to rent it out.
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Estate Planning Red Flag — You’re married and relocating into or out of a community property state
January / February 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: In community property states, money earned and property acquired by either spouse during marriage generally belongs to the "community" — meaning each spouse has an undivided one-half interest (regardless of how property is titled). When one spouse dies, his or her share of community property goes to the surviving spouse unless a will provides otherwise. But couples who relocate to or from a community property state may find that the new state’s laws affect their property rights in unexpected ways. This article explains the importance of modifying a will or using trusts or other tools to ensure that an estate plan continues to operate as desired.
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Ask the Advisor — Q. What’s the best way to merge two IT networks?
August / September 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: One of the biggest integration challenges for business buyers and sellers is combining their IT systems. If this task isn’t accomplished quickly, efficiently and correctly, it could hamper the newly merged organization for years. This column examines how smart companies prepare for technical integration, noting that IT staff need to keep in mind the merged organization’s strategic objectives.
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Operating a business as an LLC
January 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Entrepreneurs have many questions and concerns when starting a business, not the least of which is related to minimizing their legal liability. In many cases, operating a business as a limited liability company, more commonly known as an LLC, may be the best way to limit the liability for both the business and owner(s) and provide tax benefits as well. This article explains how.
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Seize the moment when it comes to gift taxes
July / August 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Giving away money in an economy that remains challenging for many contractors may seem a hard-to-swallow concept. But current estate and gift tax rules allow one to give a substantial amount without incurring taxes — and they lower the tax rate for gifts beyond that dollar limit. This article briefly describes the rules — which, in their existing form, expire at the end of 2012 — and suggests how they can affect construction businesses and contractors’ personal estates.