453

Showing all 14 results

  • The lowdown on qualified charitable distributions

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Qualified charitable distributions (QCDs) can help people use their required minimum distributions (RMDs) to support worthwhile organizations while excluding the amounts from their taxable income. This article explains the advantages of doing so, including the ability to stay under various income-based phaseouts and thresholds that can reduce other tax benefits or trigger certain taxes. The article lists the rules for QCDs, including recent changes to the age requirements.

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  • Construction Success Story – Cost-conscious contractor tries “print as a service”

    May / June 2019
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: This issue’s “Construction Success Story” features a general contractor who recently took over her father’s business and needs to upgrade the company’s print technology. Her CPA suggests exploring the possibilities of “print as a service,” an arrangement under which an outside vendor provides printers and other equipment, as well as maintenance and support, for a fee.

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  • Are income taxes taking a bite out of your trusts?

    Spring 2019
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Anyone whose estate plan includes one or more trusts should review them before filing an income tax return. And those who have already filed should look carefully at how their trusts were affected. This article explains that trusts can be subject to the highest tax rates and suggests three ways to soften the blow.

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  • Are income taxes taking a bite out of your trusts?

    April 2019
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Anyone whose estate plan includes one or more trusts should review them before filing an income tax return. And those who have already filed should look carefully at how their trusts were affected. This article explains that trusts can be subject to the highest tax rates and suggests three ways to soften the blow.

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  • Lease accounting standard – Get ready! Deadlines are fast approaching

    July / August 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Deadlines for adopting the new lease accounting standard (ASU No. 2016-02) that was issued two years ago are quickly approaching. If a dealership is publicly held, it must adopt the new standard by December 15, 2018, if its fiscal year begins after this date. If a dealership is nonpublic, it has an extra year to adopt the new standard — until December 15, 2019, if its fiscal year begins after this date. This article spotlights the requirements and its possible impact.

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  • Lease accounting standard – Get ready! Deadlines are fast approaching

    Summer 2018
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Deadlines for adopting the new lease accounting standard (ASU No. 2016-02) that was issued two years ago are quickly approaching. If a dealership is publicly held, it must adopt the new standard by December 15, 2018, if its fiscal year begins after this date. If a dealership is nonpublic, it has an extra year to adopt the new standard — until December 15, 2019, if its fiscal year begins after this date. This article spotlights the requirements and its possible impact.

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  • Slutsky v. Slutsky – Experts battle over value of law firm in New Jersey divorce

    January / February 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: The appropriate treatment of goodwill in divorce cases varies from state to state, requiring experts to consult with legal counsel. The value of goodwill is subject to equitable distribution in New Jersey, similar to the treatment of goodwill in several other jurisdictions. This article summarizes a recent New Jersey court of appeals case that serves as a primer for valuing a partnership interest in a law firm, including the goodwill component. It explains why the appellate court reversed and remanded this case to the trial court. Slutsky v. Slutsky, N.J. Sup. Ct., App. Div., Nos. A-5829-13T1, A-2813-14T1, Aug. 8, 2017

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  • Buy-sell agreements: How to cover all the (valuation) bases

    July / August 2017
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Every business with more than one owner needs a buy-sell agreement to handle voluntary and involuntary ownership transfers. This article explains why it’s important to update the agreement regularly and address all of the valuation issues that may arise.

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  • Practical Perspectives: Key financial issues for you and your family – House buyers find that tax breaks begin at home

    October / November 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: This issue’s “Practical Perspectives” introduces Monty and Felice, who have bought a house after years of living as apartment dwellers. The couple wanted to get some specifics on how to grapple with the financial challenges of homeownership, so they sat down with their CPA, who explained how recent legislation offers two tax-saving opportunities: energy property upgrades and mortgage-related relief.

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  • Valuation in the courts – Do discounts apply to real estate holding corporations?

    July / August 2013
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Discounts for lack of marketability (DLOM) aren’t unusual when a business or real estate is valued. But what about when a business that holds real estate is valued? Can DLOMs be applied to both the real estate and the corporation? Yes, according to one New York court — and that discount should account for built-in gains. This article summarizes the case.

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  • Construction Success Story – Beware the downside to downsizing

    July / August 2010
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: In this issue’s “Construction Success Story,” we look at a struggling general contractor who asked his financial advisor about the potential downside to layoffs. She pointed out reasons that layoffs might hurt him in the long term, and discussed ways the contractor could retain his best employees.

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  • Contractor’s Toolbox – Lawsuits may be on the rise – The right precautions can help you avoid them

    Spring 2009
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Lawsuits are a common means of righting wrongs, fixing mistakes and recouping expenses. But now, as a tough economy forces many to look for cash wherever they can find it, litigation may be seen as a quick source of income. This article explores how you may be able to avoid lawsuits by taking the right precautions.

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  • Unspent gift cards: Up for grabs

    November / December 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Roughly $97 billion was spent on gift cards last year. Retailers and their lenders need to understand the perhaps unexpected effects that gift cards have on a retailer’s financial statements. For starters, gift-card revenue doesn’t show up on the income statement until it’s been spent.

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  • Can your salaries stand up to IRS scrutiny?

    Spring 2008
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: If your construction company is an S corporation, the IRS is likely to examine your 2007 tax return closely. That’s because it’s on the lookout for S corporations that fail to pay “reasonable compensation” to shareholders who work for the business. This article explains why it’s such a big deal to the IRS and why it should be a big deal to you, too.

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