541
Showing 1–16 of 24 results
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Can you deduct the costs of a self-managed portfolio?
June 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Many taxpayers incur significant investment-related expenses, which might include payment for financial service subscriptions, clerical support and home office maintenance. Under current tax law, these expenses aren’t deductible through 2025 if they’re considered investment expenses to produce income. If they’re considered trade or business expenses, however, they are deductible. This article explains the difference between a trader and an investor. A brief sidebar describes a court case to illuminate that difference.
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Tax Tips – Using qualified small business stock to attract investors
March / April 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: These brief tips explain how qualified small business stock can help attract investors; detail proposed IRS regs related to the $10,000 limit on itemized deductions of state and local taxes (SALT); explore how making a “net gift” may reduce gift tax; and explain why hiring your children for your business can save taxes.
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Boost cash flow with savvy accounts payable strategies
Fall 2020
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Managing accounts payable is a critical task for any business, but it’s particularly important for construction companies. As a back-office function, however, payables don’t always get the attention they deserve. This article provides tips and best practices for improving the process, including being strategic and leveraging technology.
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Step carefully with loans betwixt a business and its owner
October 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: It’s common for owners of closely held businesses to transfer money into and out of the company. But it’s critical to make such transfers properly or risk unwanted IRS attention. This article explains how and why a transfer should be defined as a loan — not as compensation or a distribution.
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Step carefully with loans betwixt a business and its owner
Fall 2019
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: It’s common for owners of closely held businesses to transfer money into and out of the company. But it’s critical to make such transfers properly or risk unwanted IRS attention. This article explains how and why a transfer should be defined as a loan — not as compensation or a distribution.
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Be ready for anything with regular business valuations
July 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Whether it’s an impending ownership transfer or just a need to learn more about one’s company, every business owner needs to establish reasonable expectations of what a valuation provides. This article answers several insightful questions about the process and goes on to dig deeper into this important management tool.
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Be ready for anything with regular business valuations
Summer 2019
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Whether it’s an impending ownership transfer or just a need to learn more about one’s company, every business owner needs to establish reasonable expectations of what a valuation provides. This article answers several insightful questions about the process and goes on to dig deeper into this important management tool.
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Getting to “yes” – Financial keys to securing a commercial loan
November / December 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Dealerships often use a floor plan to finance their vehicle inventory. But a dealer-owner might need another commercial loan or line of credit for an assortment of reasons — for example, expanding facilities, hiring more employees or buying equipment. This article covers some issues dealers should consider when applying for a loan, including the use of GAAP, financial statements to manufacturers, and other hot spots of interest to a lender.
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Proposed tax regs to guide deferred compensation arrangements
October / November 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: The IRS has delivered on its long-promised guidance for nonprofits on deferred compensation arrangements. Among other things, the proposed regulations on so-called Section 457(f) plans clarify, and add to, the types of arrangements exempt from some of the negative tax consequences of deferred compensation plans. This article explains these plans, as well as some new and existing exemptions to their requirements.
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Leasing property to your business might trigger undesirable tax consequences
July 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: A business owner who also owns real estate may be tempted to lease that property to the company. Unfortunately, for owners of pass-through entities, doing so may trigger the “self-rental rule” and might lead to negative tax consequences. This article explains the details of the self-rental rule plus a way to avoid triggering it.
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Leasing property to your business might trigger undesirable tax consequences
Summer 2017
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: A business owner who also owns real estate may be tempted to lease that property to the company. Unfortunately, for owners of pass-through entities, doing so may trigger the “self-rental rule” and might lead to negative tax consequences. This article explains the details of the self-rental rule plus a way to avoid triggering it.
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Predictive coding: The future is now
January / February 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Increasingly, courts are approving the use of predictive coding, especially in cases involving mountains of electronically stored information. This article helps attorneys understand what predictive coding is and how it can be used in litigation, including its advantages and disadvantages.
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Agreed upon procedures – These customized engagements can provide valuable insight
October / November 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: An “agreed upon procedures” (AUP) engagement uses similar procedures to an audit, but on a smaller and limited scale and with no assurance from the CPA. This article uses a hypothetical example to explain how a customized AUP engagement differs from an audit and can be used to identify specific problems that require immediate action.
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Are you doing enough to manage risk?
Fall 2015
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Nonprofits that don’t have comprehensive risk control procedures and strong internal controls aren’t doing enough to prevent financial and other serious losses. This article suggests ways to identify potential risks — including those that are specific to an organization, such as reliance on an annual fundraising event — and ways to avoid or contain them.
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Green Lease is ready to roll – Leader certification program launched
September / October 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: The U.S. Department of Energy’s Better Buildings Alliance and the Institute for Market Transformation have just launched the “Green Lease Leader” certification program to recognize commercial landlords and brokerage teams that have successfully implemented environmentally friendly leases. This program offers a uniform definition for “Green Lease.” This article describes qualification requirements and the application process.
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E-contracts could soon hit critical mass
March / April 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: The adoption of electronic vehicle finance contracts — or “e-contracts,” which have been around since the mid-1990s — might reach critical mass in the near future. This article discusses the benefits of e-contracts, including speedier processing and higher customer satisfaction, but also looks at some of the barriers that have impeded their adoption.