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Showing 1–16 of 17 results
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4 ways to wise up to smart buildings
Winter 2023
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Everything is connected, or so they say. In a smart building, all of the major systems really are connected … to the Internet. And projects to build these types of structures are growing in popularity. This article offers up four ways that contractors can adjust their expectations when working on a smart building.
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4 ways to wise up to smart buildings
January / February 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Everything is connected, or so they say. In a smart building, all of the major systems really are connected … to the Internet. And projects to build these types of structures are growing in popularity. This article offers up four ways that contractors can adjust their expectations when working on a smart building.
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Can your gifting program benefit from defined-value gifts?
September / October 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: It’s no surprise that many individuals are making substantial gifts to their family members to take advantage of the current federal gift and estate tax exemption. Indeed, the 2022 exemption of $12.06 million is the highest amount it’s ever been. But absent action from Congress, the amount will drop to an inflation-adjusted $5 million in 2026. If a person’s estate consists of hard-to-value assets, making gifts of these assets can be risky. If the IRS later determines that the gifts were undervalued, gift tax (plus interest and possibly penalties) may result. This article explains why making defined-value gifts can help avoid unexpected tax liabilities.
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Minority partner buyouts: To discount or not to discount? Tennessee appeals court rejects unspecified discount for lack of control
January / February 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: When buying out a partner who owns a minority (noncontrolling) interest, questions regarding the application of valuation discounts for lack of control and marketability often arise. This article distills the facts about the buyout of a “dissociated” partner in a whiskey business and explains why a discount for lack of control wasn’t appropriate under applicable state law. Boesch v. Holeman, No. E2019-02288-COA-R3-CV (Tenn. App. Sept. 14, 2020).
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Minority partner buyouts: To discount or not to discount? Tennessee appeals court rejects unspecified discount for lack of control
January / February 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: When buying out a partner who owns a minority (noncontrolling) interest, questions regarding the application of valuation discounts for lack of control and marketability often arise. This article distills the facts about the buyout of a “dissociated” partner in a whiskey business and explains why a discount for lack of control wasn’t appropriate under applicable state law. Boesch v. Holeman, No. E2019-02288-COA-R3-CV (Tenn. App. Sept. 14, 2020).
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Tax Tips – Strategies for minimizing RMDs
July / August 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: These brief tips detail strategies for minimizing required minimum distributions from IRAs; answer the question of whether online sales from sites such as ebay are taxable; and explain that the American Rescue Plan Act extended paid sick leave and the paid family and medical leave credit.
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How to secure a business bad debt deduction
June / July 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This brief article highlights how businesses may be able to secure bad debt deductions. This tax treatment isn’t automatic. A business must be able to show that the debt in question is worthless. The article explains the ins and outs of claiming a business bad debt for 2021.
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Double-edged sword – Don’t become a victim of credit card fraud
August / September 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Taking a few simple steps can help cut the risk that credit cards will be used without permission and lessen the likelihood of liability for any charges unauthorized users make. This article discusses situations in which individuals might be held liable for fraudulent use of their cards and lists five ways they can lower their risk. It also points out that it’s important not to be lulled into a false sense of security by the ease and convenience of credit and debit cards, because there’s always risk of theft and fraud.
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Construction Success Story – Contractor ponders the ROI of wearable technology
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This issue’s “Construction Success Story” features a contractor who specializes in building and renovating medical facilities. Recently, he began considering a purchase of “wearable tech” — data-gathering items that can be affixed to construction workers’ clothing. Before spending any money, however, he visited his financial advisor to discuss return on investment.
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Tax law change draws attention to owners’ compensation
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Historically, the issue of reasonable owners’ compensation has arisen in a variety of business valuation and tax contexts. Now, under the Tax Cuts and Jobs Act, reasonable compensation issues may come into play when pass-through entities take the new deduction for qualified business income (QBI). This article explains various scenarios where the issue of reasonable compensation is relevant and how financial experts can help a business quantify and support what’s reasonable.
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Should you change your business — or transform it?
Fall 2017
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: As its market and technological needs evolve, every company needs to change. At some point in the existence of many companies, the organization needs to go beyond change to transformation. This article examines the difference between the two concepts and how to go about transforming with care.
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Contractor’s Toolbox – Working out of state? Don’t leave home without a license
Spring 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: In today’s competitive environment, an increasing number of contractors are looking for business opportunities that cross state borders. This article warns that contractors considering this strategy should start planning as early as possible to give themselves plenty of lead time to comply with out-of-state licensing requirements.
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Forging productive relationships with your part-time physicians
Spring 2013
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Many larger practices have added part-timers to their physician rosters and been pleased with the results. The trend has picked up in smaller practices, where the addition of part-timers can also be mutually beneficial — as long as both parties understand the terms and responsibilities of these employment arrangements. This article notes some of the issues that practices need to address.
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When trademark and patent injunction standards collide
Year End 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This article looks at a recent trademark dispute in which preliminary injunction standards for trademark cases collided with those for patent cases. The decision by the U.S. Court of Appeals for the First Circuit holds an important lesson for those seeking injunctions.
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Final whistleblower rules – SEC addresses internal reporting concerns
October / November 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: One of the more controversial provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank) was to provide significant cash incentives to whistleblowers who report suspected financial misconduct directly to the SEC, instead of reporting it internally. Some critics have worried that it encourages employees to bypass their employer’s internal compliance and reporting systems. This article discusses how the SEC’s recently finalized whistleblower rules have addressed some of these concerns.
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Tax Tips – Good news for gift card sellers- Watch out for audit red flags – Know the facts before you invest in municipal bonds
September / October 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This issue’s “Tax Tips” discusses IRS rulings regarding deferral of gift-card income; “red flags” that may trigger an IRS audit; and why municipal bonds touted as “tax-free” might not necessarily be so — and why, even if they are, it’s important to calculate the taxable equivalent yield to determine whether it’s a good deal.