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  • Lease option … or sale? It matters to the IRS

    March / April 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 466

    Abstract: Quite often, lease options are used in real estate transactions, when property owners run into difficulty finding a suitable buyer. A lease option is a traditional lease with a purchase option that gives the tenant the exclusive right to buy the property at the price typically set from the beginning. But, the IRS might recharacterize the arrangement as a sale in the form of a contract for deed. This article explains how lease options work.

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  • Nonspouse IRA beneficiaries

    May 2013
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 466

    Abstract: It is increasingly common for individuals to become entitled to some or all of the balance in a deceased account owner’s traditional IRA or Roth IRA by virtue of being designated as an account beneficiary. But, if the beneficiary is not the deceased’s spouse, it is not possible for them to receive their share of the inherited IRA balance and then roll it over tax-free into their own IRA before the familiar 60-day deadline for rollovers has passed. But this article explains that there are ways to finesse the “no-rollover-allowed rule” so as to take control of a share of an inherited IRA without adverse tax consequences.

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  • News for Nonprofits – Survey pinpoints traits, actions and motives of monthly donors

    October / November 2012
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 466

    Abstract: The fact that regular donations will create some stable income for the not-for-profit is the most successful argument in persuading a donor to commit to monthly gifting, according to a recent survey. This article lists several other effective arguments and offers some other survey findings about people who give monthly.

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  • Dealer Digest

    May / June 2012
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 466

    Abstract: This issue’s “Dealer Digest” discusses how to effectively manage online leads; a Ford executive’s recommendation that dealerships in large metro areas emulate dealerships in small towns; and an increasing share of the used-vehicle market for auto dealers, as opposed to private parties.

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  • Back to basics – S corporation vs. C corporation

    February / March 2011
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 466

    Abstract: Entity choice is a strategic decision that affects bank customers’ legal liability, tax obligations and financial reporting. S corporations and C corporations are two popular choices for private business ownership. This article looks at some differences lenders should keep in mind when considering these corporations.

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  • Federal Circuit clarifies penalty for false patent marking

    June / July 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 466

    Abstract: Claiming a product is patented to help boost sales may seem like a relatively foolproof idea. But when one company sued another for selling an infringing product, the defendant successfully counterclaimed, alleging false marking because the plaintiff’s product lacked a patented element. Patent holders would be wise to avoid such “marking trolls” by reviewing their markings to ensure the patents remain valid and apply to the marked articles.

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