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Noncorporate taxpayers: Watch out for the excess business loss limitation
Winter 2023
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: One advantage of operating a business as a sole proprietorship or pass-through entity (partnership, S corporation or limited liability company) is the ability of owners to deduct some business losses on their individual tax returns. In other words, business losses can offset nonbusiness income, such as wages, interest, dividends or capital gains. However, this article points out that the limit on excess business losses could reduce the deduction. It explains that taxpayers need to talk to their tax advisors about alternative tax-planning strategies for reducing or deferring taxable income.
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Make the most of patient-facing technology
Winter 2021
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: Patient-facing technologies — or a medical practice’s phone system, website and patient portal — offer new and current patients ways to access the practice’s services. The importance of these technologies shouldn’t be underestimated. This article looks at each technology category and explains how practices can ensure that these technologies provide the best possible experiences for their patients.
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Supreme Court slaps down PTO pursuit of attorneys’ fees
June / July 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: The U.S. Supreme Court has weighed in on a new U.S. Patent and Trademark Office (PTO) practice when patent applicants appeal adverse decisions in district court. This article reviews why the Court’s conclusion is welcome news for applicants who want to go this route to contest the denial of their applications. Peter v. NantKwest, Inc., No. 18-801, Dec. 11, 2019, U.S.
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Beyond Georgia-Pacific – How market data can be used to calculate reasonable royalty damages
May / June 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: In intellectual property infringement cases, business valuation experts often use the Georgia-Pacific model to determine reasonable royalty rates. This article lists the 15 factors that are considered under this model, and describes a market-based alternative that’s gaining momentum. Georgia-Pacific Corp. v. United States Plywood Corp., 318 F.Supp. 1116, S.D.N.Y., 1970 StoneEagle Services, Inc. v. Pay-Plus Solutions, Inc., No. 8:13-cv-2240-T-33MAP, M.D. Fla., 2015
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Beyond Georgia-Pacific – How market data can be used to calculate reasonable royalty damages
May / June 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: In intellectual property infringement cases, business valuation experts often use the Georgia-Pacific model to determine reasonable royalty rates. This article lists the 15 factors that are considered under this model, and describes a market-based alternative that’s gaining momentum. Georgia-Pacific Corp. v. United States Plywood Corp., 318 F.Supp. 1116, S.D.N.Y., 1970 StoneEagle Services, Inc. v. Pay-Plus Solutions, Inc., No. 8:13-cv-2240-T-33MAP, M.D. Fla., 2015
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6 ways BIM will impact the industry in 2019
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: Building information modeling (BIM) has been changing the landscape of construction for a while now. Suffice to say, its impact will continue. This article describes six BIM-related technologies that will likely affect the industry in 2019 and beyond.
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Goodwill matters when valuing a construction business
Fall 2013
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: For many construction companies, a significant portion of their value consists of goodwill, both business and personal. And the type of goodwill can have a big impact on the value derived from a sale of the business. This article explains the distinction between business and personal goodwill and how it can be critical in the context of a business sale.
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Conflict-of-interest checklist
August / September 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: Board officers, directors, trustees and key employees must avoid conflicts of interest, because it’s their duty to do so. Any direct or indirect financial interest in a transaction or arrangement that might benefit the individual personally could result in the loss of an organization’s tax-exempt status — and its reputation. This article offers a quick checklist that not-for-profits can use to gauge whether they’re doing what it takes to avoid conflicts of interest.
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Tax Tips – Avoiding estimated tax penalties – How to accelerate home office deductions – Wash sale isn’t always a dirty word
September / October 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: This issue’s “Tax Tips” briefly discusses a way to avoid estimated tax penalties; how to accelerate home office deductions through a cost segregation study; and how to avoid the wash sale rule, which prohibits investors from deducting a loss on the sale of a security if they acquire substantially the same security within 30 days before or after the sale.
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Tax Tips – Expense it! – Health care help for small businesses – Will your taxes be higher in 2011?
July / August 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: This issue’s “Tax Tips” briefly discusses the extension of the Section 179 expensing election, a new tax credit for small businesses purchasing group health coverage, possible upcoming tax rate increases, and a variety of tax breaks that Congress may extend.