465
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Kress v. United States – Federal court and the IRS approve tax affecting for S corporation
September / October 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: For decades, the IRS has taken the position that pass-through entities possess valuable tax advantages. And the U.S. Tax Court has agreed, routinely ruling that the earnings of pass-throughs should not be tax affected. This article summarizes a recent federal district court ruling that accepted a valuation report in which the earnings of an S corporation business were tax affected as if it were a regular C corporation. The court also rejected the application of an S corporation premium. Kress v. United States, 2019 WL 1352944, U.S. District Court, E.D. Wisconsin, Case No. 16-C-795, March 26, 2019
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Namerow v. PediatriCare Associates – When was that buyout provision last updated?
July / August 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: The buyout provision of an owners’ agreement must be carefully drafted and regularly reviewed. If it isn’t, the buyout may not be legally enforceable — or serve the owners’ current needs. This article summarizes a recent case where a stale buyout provision came back to haunt a retiring owner. Namerow v. PediatriCare Associates, 2018 N.J. Super Unpub., Docket No. C-273-17, Nov. 29, 2018
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Namerow v. PediatriCare Associates – When was that buyout provision last updated?
July / August 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: The buyout provision of an owners’ agreement must be carefully drafted and regularly reviewed. If it isn’t, the buyout may not be legally enforceable — or serve the owners’ current needs. This article summarizes a recent case where a stale buyout provision came back to haunt a retiring owner. Namerow v. PediatriCare Associates, 2018 N.J. Super Unpub., Docket No. C-273-17, Nov. 29, 2018
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Tax Tips – Alimony deduction is coming to an end
May / June 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: These brief tips explain that the Tax Cuts and Jobs Act (TCJA) eliminates the alimony deduction, how the TCJA affects the kiddie tax and why small businesses should consider offering Health Reimbursement Arrangements.
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The importance of updating beneficiary designations
August 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: This article looks at a Supreme Court case involving a beneficiary designation. When a man divorced his wife, she waived her rights to benefits under his employer-sponsored retirement plans. However, he never got around to changing his beneficiary designation form with his employer. Accordingly, after his death, the money went to her instead of his estate, in spite of the divorce decree.
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Back to Basics — Smallest customers suffer biggest fraud losses
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: This issue’s “Back to Basics” cites a recent survey by the Association of Certified Fraud Examiners concerning the prevalence of fraud worldwide. The article notes how fraud damages small businesses in particular and offers suggestions for combating it.
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The Contractor’s Corner — How do I stop nickel-and-dime fraud?
Summer 2012
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: This issue’s “Contractor’s Corner” is concerned with the kind of “little” fraud — a few small tools here, a mileage overage there — that can quickly add up. The emphasis is on creating a fraud-averse culture that encompasses employees and managers alike.
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Caring for an aging parent could earn you a tax break
Spring 2012
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: Those who are caring for an aging parent and children — or just a parent, for that matter — may find it possible to earn a tax break to ease the stress and financial burden of the situation: the adult-dependent exemption. This article explains the basic qualification requirements, along with factors that can affect qualification.
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Practice Notes — Ensure your outsourcing arrangement bears fruit
Spring 2012
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: A practice that’s falling behind in its billing and collections should consider outsourcing those functions. But outsourcing can work either very well or very poorly. This article shows how to ensure the experience is fruitful by researching firms to determine which is best and by ensuring the contract specifics are favorable.