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  • The net investment income tax is alive and well

    November / December 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: The Tax Cuts and Jobs Act reduced individual income tax rates, but it left the 3.8% net investment income tax (NIIT) in place. It’s important to address the NIIT in an estate plan because it can erode earnings from interest, dividends, capital gains and other investments, leaving less for heirs. This article details how the NIIT works and how to reduce liability.

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  • Goodwill impairment testing – Is a qualitative assessment right for your company?

    April / May 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: According to a recent survey, most businesses aren’t using the optional qualitative assessment to evaluate goodwill for impairment. The Financial Accounting Standards Board introduced this option in 2011 to ease the often complex and costly burden of quantitative testing. But qualitative testing often requires substantial effort and extensive documentation, and many company leaders have opted to stick with the quantitative approach. However, a recent AICPA guide offers a framework for performing the optional qualitative assessment.

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  • Business structure basics – Have you chosen the right entity?

    Winter 2013
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: Choosing a business structure, or entity, is an important decision that requires owners to consider several factors. The right structure depends on their circumstances, which may change over time. This article discusses the pros and cons of choosing to become a C corporation, S corporation or limited liability company (LLC), particularly as these structures pertain to flexibility, taxes and access to financing.

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  • How to keep your family business in the family

    Fall 2012
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: Family business owners often make certain assumptions — that their children will gladly succeed them or that they’ll be able to transfer ownership and enjoy a comfortable retirement. Such assumptions can be dangerous. For starters, family members may have other career objectives. Even if they don’t, succession planning can be tricky, involving both retirement and estate plans. This article discusses succession issues and looks at potential business transfer vehicle options available.

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  • “I quit” – 4 questions to ask when a CFO leaves

    April / May 2011
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: The CFO is the CEO’s right hand in most businesses, and his or her departure should be examined closely to determine whether it will affect the borrower’s creditworthiness. This article offers four important questions to consider: How important is the CFO to the company’s performance? Why is the person leaving? What will the stockholders think? And does the company have a replacement strategy?

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  • Practical Perspectives: Key financial issues for you and your family – Retirement investor revisits his old friend the bond

    June / July 2010
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: When Harold, a working professional, started his portfolio, he made sure it was well balanced with a variety of stocks and bonds. But, when the economy swelled some years ago, he moved away from bonds into more aggressive stocks. It was a decision he lived to regret. In talking to his financial advisor, Harold was able to get a better idea of how to integrate bonds back into his portfolio. He learned about the benefits and drawbacks of U.S. government savings bonds, Treasury bills and notes, and state, municipal and corporate bonds.

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  • DEALER DIGEST – S corporation red flags attract bullish IRS auditors

    November / December 2008
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: Discussed in this issue are certain red flags that attract IRS auditors to S corporations, particularly shareholder compensation that seems unreasonably low, and how creative service department managers are learning that high fuel costs can be good for fees. Also discussed is a way to wrap various employee benefit plans into one comprehensive plan.

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  • Stay in the driver’s seat with sound fleet management

    January / February 2008
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: One of the many questions that cost-conscious contractors often struggle with is how to manage their company vehicles. How often should they be replaced? How should hours of use be accurately tracked? Are vehicles costing too much? This article explains how sound fleet management can help answer critical questions such as these and, ideally, save contractors money. (Updated 3/23/12)

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  • Tax Tips

    January / February 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: News items briefly discussed are the IRS’s random audit program, lodging expenses, out-of-state purchases, and what to do when the IRS or a state taxing authority informs a taxpayer of a discrepancy or mistake in a tax return.

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