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Showing all 12 results

  • Careful tax planning required for incentive stock options

    February 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: Incentive stock options are a popular form of compensation for executives and other key employees. They’re a nice perk, but careful tax planning is required because of the complex rules that apply. This article discusses their advantages and offers some tips on managing the tax impact on the 2019 tax year, as well as in the future.

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  • Deducting business losses for pass-through entities

    May 2019
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: It’s not uncommon for businesses to sometimes generate tax losses. But the tax law limits deductible losses in some situations, and the Tax Cuts and Jobs Act limits them even further for pass-through entities. This article explains how and why the rules have changed following tax law reform.

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  • Making 2017 retirement plan contributions in 2018

    February 2018
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: The clock is ticking down to the tax filing deadline. The good news is that individuals may still be able to save on their impending 2017 tax bills by making contributions to certain retirement plans. This article looks at deadlines, limits and phaseout ranges for traditional and Roth IRAs, while also noting some important info about SEPs.

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  • Bad debts aren’t always bad news

    November 2017
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: No business owner goes out of his or her way to acquire a bad debt. But they’re not always bad news. This article discusses how a company may be able to write off the uncollectible amount for tax purposes.

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  • Who’s to blame? Court equitably apportions fiduciary misdeeds

    February / March 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: When a fiduciary breach occurs, some fiduciaries may be more culpable than others. And when that’s the case, the court can order those parties to indemnify other fiduciaries who were, despite their technical status as fiduciaries, without blame. This article summarizes a recent case of the U.S. Court of Appeals for the Seventh Circuit where the court equitably apportioned relief in a fiduciary duty setting.

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  • The “Internet of Things” is changing the real estate industry

    July / August 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: The “Internet of Things” generally refers to the networking of physical objects — such as mobile devices, vehicles and buildings — embedded with electronics, software, sensors and Internet connectivity to collect, exchange and apply data. This article looks into how the Internet of Things is changing commercial and residential real estate.

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  • Material participation key to deducting LLC and LLP losses

    March / April 2014
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: A limited liability company (LLC) or a limited liability partnership (LLP) offers liability protection and flexibility as well as tax advantages. But, until recently, they also had a significant tax disadvantage: The IRS used to treat all LLC and LLP owners as limited partners for purposes of the passive activity loss (PAL) rules, limiting the owners’ ability to deduct losses in the current year. But this article explains that LLC and LLP owners can now be treated as general partners. This makes it easier for them to deduct losses, because they can meet any one of seven “material participation” tests to avoid passive treatment.

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  • Generous and tax-savvy – Following IRS rules on charitable gifts

    Spring 2014
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: To claim an income tax deduction or reduce the size of a taxable estate with charitable gifts, it’s important to carefully follow IRS rules specifying what’s partly or completely deductible. This article discusses vetting charities and keeping good records. It also covers two types of trusts designed to help people make tax-advantaged charitable gifts.

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  • 6 common procurement fraud schemes

    September / October 2012
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: The terms “procurement fraud” and “vendor fraud” are often used interchangeably. But procurement fraud encompasses a broad range of schemes, some of which don’t involve vendors. This article lists six common schemes and some red flags to look for.

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  • Unreliable data could doom your next divorce case

    July / August 2012
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: This article examines a recent divorce dispute that illustrates how unreliable data can undermine an expert’s estimate. When a divorcing couple disagreed about the value of the business owned by the husband and his brother, the husband’s expert lowered his final estimate after making calculations based on the brother’s forecast. But an appeals court decided that a valuation “based on an off-the-cuff forecast by a nonexpert” didn’t provide a more accurate value than that generated exclusively from historical figures.

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  • Putting AIA contract language to the test

    November / December 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: American Institute of Architects (AIA) contracts have been put to use in many a job, and their language is well battle-tested in court. But that hasn’t stopped the occasional party from trying its luck against an AIA clause. In this case, a property insurer that wasn’t a party to the construction contract sought to impose a loss on a contractor’s liability insurance company — despite the existence of an AIA subrogation waiver.

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  • Ask the Advisor – Q: What is a fairness opinion and do I need one?

    June / July 2008
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: This column explains how a fairness opinion assesses whether a transaction is fair to shareholders and others involved by comparing the deal with similar ones and evaluating any meaningful differences. Although buyers and sellers use these opinions to shield themselves from shareholder lawsuits, the article cautions that they are not foolproof against litigation, nor do they necessarily reflect the full value of a proposed deal.

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