463

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  • Intrafamily loans and a family bank

    December 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: Because of the COVID-19 pandemic, many people have family members who are struggling financially. For those with wealth to share, making an intrafamily loan or establishing a family bank could be a way to help. This article explains the importance of carefully structured intrafamily loans and why a family bank might be a logical step.

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  • Trick or treat – Could a shareholders’ agreement come back to haunt (or help) you?

    September / October 2018
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: Shareholders’ agreements often include buyout provisions, governing transfers of stock if an owner leaves the business. These provisions may, for example, prescribe a fixed price, valuation discounts for lack of control or marketability, and procedures for valuing the business during a shareholder buyout. This article summarizes a divorce case where a Louisiana appellate court upheld a trial court decision to partition assets based solely on the fixed value prescribed in the shareholders’ agreement. Baumbouree v. Baumbouree, La. App. 3 Cir., 202 So.3d 1077, No. 15–1053, July 13, 2016

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  • How the TCJA changes depreciation periods for real property

    September / October 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: The Tax Cuts and Jobs Act (TCJA) alters the recovery periods for certain kinds of property depreciated under the modified accelerated cost recovery system (MACRS) and the alternative depreciation system (ADS). The law also expands eligibility for some additional depreciation deductions. This brief article examines how the TCJA affects depreciation periods for nonresidential and residential properties, as well as improvement property, and looks at how the TCJA generally limits business interest expense deductions.

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  • The Contractor’s Corner – Which accounting system upgrades should I look for?

    Summer 2018
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: This issue’s “Contractor’s Corner” addresses the concern of a construction business owner who, admittedly, hasn’t done the best job keeping up his accounting system. Still, he doesn’t want to overspend on a system with features his company will never use. Using examples and explanation, this article points out some of the industry-specific features the contractor should focus on when looking to upgrade.

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  • Failing to properly complete Form I-9 can be costly

    Summer 2018
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: Recently, immigration authorities have been cracking down on not only companies that hire those who are in the country illegally, but also businesses that mishandle the paperwork related to Form I-9. This article explains some of the related rules and suggests essential compliance steps for construction companies to follow.

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  • Have a pension? Be sure to plan carefully

    October 2016
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: The traditional pension may seem like a thing of the past. But many workers are still counting on payouts from one of these “defined benefit” plans in retirement. This article discusses important issues involved in choosing how to receive pension payouts.

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  • Have a pension? Be sure to plan carefully

    Fall 2016
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: The traditional pension may seem like a thing of the past. But many workers are still counting on payouts from one of these “defined benefit” plans in retirement. This article discusses important issues involved in choosing how to receive pension payouts.

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  • Lifetime vs. testamentary contributions

    March 2014
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: Many taxpayers with charitable intentions struggle with the decision of whether to donate property to charity during their lifetimes or to make a charitable bequest in their wills that will be fulfilled from property included in their estates (testamentary bequests). While taxpayers frequently base their choice between lifetime charitable gifts and testamentary bequests on nontax considerations, this article discusses the tax implications of their decision.

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  • Protecting your business with life insurance

    Winter 2012
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: Many people know they need life insurance to provide their dependents with financial security should they die unexpectedly. They may be less familiar, however, with how life insurance can help protect their business. This article shows that, while a buy-sell agreement can be funded from a number of sources, life insurance offers several advantages. And a sidebar explains how a buy-sell agreement can provide for a smooth transition of ownership in case one owner dies or wishes to sell.

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  • Dealer Digest

    January / February 2010
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 463

    Abstract: This issue’s “Dealer Digest” warns against sending text messages in violation of federal rules; discusses a new AIAG guideline for the electronic reporting of vehicle delivery; and shows why some will find it easier to convert from a traditional IRA to a Roth IRA in 2010.

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