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Showing all 10 results

  • 5 good reasons to turn down an inheritance

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: A person may use a qualified disclaimer to refuse a bequest from a loved one. Doing so will cause an asset to bypass his or her estate and go to the next beneficiary in line. This article examines five reasons a person may wish to turn down an inheritance.

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  • 3 questions can help you tune up your investment portfolio

    January / February 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: Investors need to periodically re-evaluate their investment portfolio by asking three questions: 1) Has my portfolio changed? 2) have my investments changed? and 3) has my personal situation changed? As this article argues, answering these questions can help put investors on a better financial footing.

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  • 3 ways to manage backlog (before it manages you)

    Summer 2015
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: For contractors, a healthy backlog is a good thing. But having too much of this good thing can lead to project delays and frustrated customers. This article offers three ways to stay in control: approaching bids methodically, tracking mobilization times and managing customers’ expectations.

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  • Multilevel valuation discounts: Handle with care

    July / August 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: Estate planners may use family limited partnerships (FLPs) and family limited liability companies (FLLCs) to consolidate a family’s wealth management, protect assets, and reduce gift and estate taxes. The reductions are made by subtracting lack of control and marketability discounts from the net asset value of the entity’s holdings. This article notes that, in some cases, multilevel discounts are available for tiered entities and uses a hypothetical example to illustrate how a multilevel discount might work. Estate of Astleford v. Commissioner (T.C. Memo 2008-128) Estate of O’Connell v. Commissioner (T.C. Memo 1978-91)

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  • E-Verify 101: What you need to know

    November / December 2013
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: Companies across the United States increasingly are using the Internet to comply with our nation’s complex labor and employment laws. And construction businesses are leading the charge. A case in point is E-Verify, the online database that confirms with virtual certainty whether an individual is authorized to work legally in the United States. This article explains how it works and the benefits it can offer contractors.

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  • When subsequent events count

    November / December 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: Private business appraisal must be based on information available at the required date of appraisal, according to Revenue Ruling 59-60. Valuators generally consider only information that is “known or knowable” on the valuation date. But there are exceptions to this rule. In a recent case, Estate of Jung v. Commissioner, the U.S. Tax Court made an important distinction between subsequent events that affect fair market value and those that provide an indication of value. This brief article explains this distinction and under what circumstances valuators may be able to use subsequent events in their analyses. Citation: Estate of Jung v. Commissioner, 101 T.C. 312, 1993

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  • Green builders, rejoice: Here come the apps

    Summer 2012
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: For construction companies already working on some LEED (Leadership in Energy and Environmental Design) jobs or that may seriously consider one in the near future, good news arrived late last year: In November 2011, the U.S. Green Building Council launched its App Lab as part of its LEED Automation Program. This article shows how the App Lab — a searchable catalog of third-party apps enriched with LEED data — can help contractors (and others) with a variety of tasks related to a sustainable job.

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  • Reporting foreign financial assets

    March 2012
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: The IRS has implemented new regulations designed to uncover information on foreign assets owned by U.S. taxpayers. Where taxpayers have an interest in one or more specified foreign financial assets exceeding certain threshold amounts, additional information must be included in their tax return. This article explains “specified foreign financial assets” and the types of information that must be reported.

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  • Accountability – Your public is calling

    Year End 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: In a downturned economy, donations to nonprofits are difficult for both individuals and organizations to make. So being accountable carries more weight than ever. A nonprofit must not only conduct business ethically and transparently, but also be able to publicly explain how it handles its finances and governance. This article covers various areas of accountability, including governance, finances, programs and documentation.

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  • Show me the money! – Net worth analysis can reveal hidden assets

    July / August 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: Uncovering hidden assets can be important in a variety of litigation contexts, including fraud investigations, shareholder disputes, divorce and business valuations. One of the most effective techniques for demonstrating the existence of such assets is net worth analysis. This article looks at how net worth analysis works and explains the three primary methods experts typically use to detect hidden assets, including the asset method, the expenditures method and the bank deposits method. (Updated 8/29/12)

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