552

Showing 1–16 of 28 results

  • Financial statement adjustments are essential in business valuation

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Under the income and market approaches, the value of a business is based on how much earnings it will generate in the future. Historical results are a helpful starting point, but they usually need to be adjusted when projecting future performance. This article highlights various types of adjustments that valuation experts consider and explains how the novel coronavirus (COVID-19) pandemic may require special consideration when valuing businesses going forward.

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  • Financial statement adjustments are essential in business valuation

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Under the income and market approaches, the value of a business is based on how much earnings it will generate in the future. Historical results are a helpful starting point, but they usually need to be adjusted when projecting future performance. This article highlights various types of adjustments that valuation experts consider and explains how the novel coronavirus (COVID-19) pandemic may require special consideration when valuing businesses going forward.

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  • A dashboard report sheds light on a loan’s viability

    April / May 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Sorting through a collection of complex and disparate financial data to discern what’s most pertinent to a loan portfolio is both an art and a science. A periodic dashboard report can shed light on potential trouble spots — before it’s too late. This article explains how dashboard reports provide timely, relevant input that can help lenders evaluate the financial status of a borrower, especially if they have specific concerns about the company’s viability.

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  • Which plan documents must you surrender if you’re sued?

    April / May 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: When participants believe they’ve been mistreated by a retirement plan and take their complaints to court, one must be prepared for requests for plan documents. Although under ERISA companies are obligated to produce relevant materials, they aren’t required to indulge a document fishing expedition. This article discusses a recent court case, Theriot v. Building Trades United Pension Trust Fund, that offers insights on just how far it’s necessary to go, and where to draw the line. ERISA §1024(b)(4); Theriot v. Building Trades United Pension Trust Fund, No. 18-10250 (E.D. La. Nov. 4, 2019)

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  • Fed issues guidance on accounting for leased bank premises

    Summer 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Most community banks are preparing for the Financial Accounting Standards Board’s new lease accounting standard’s impact on loan covenants and regulatory capital. But banks also need to consider its potential impact on investment in bank premises, such as office space and retail branch leases. This article explains when the new rules take effect, their impact on operating leases and the Regulation H implications. The article notes that investment timing can be significant.

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  • Building the framework of your succession plan

    Spring 2019
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: At some point, every contractor must hang up his or her hard hat. Having a succession plan in place is key to ensuring a construction business will go on. This article discusses some of the key elements in building a solid framework for a succession plan, including outlining retirement goals, creating a new business plan and forming an advisory team.

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  • Natural disasters – For the best financial outcome, prepare for the worst

    May / June 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: This article provides homeowners with tips on protecting their property and reducing potential losses in the event of a natural disaster. They’re encouraged to check on their insurance company’s financial stability, purchase sufficient coverage and list and photograph their possessions in the event they need to file a claim.

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  • Is a GP fund right for your deal?

    March / April 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Sponsors are often on the hunt for innovative ways to fund their real estate projects, particularly when they find themselves under capital constraints that limit their ability to invest. This article discusses why some sponsors turn to general partner (GP) funds to meet their capital contribution obligations while maintaining the freedom to invest in additional projects.

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  • Time to get “real” – Qualifying for the real estate professional exception to the PAL rules

    January / February 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Passive activity loss rules can prevent a taxpayer from claiming passive losses from real estate if the taxpayer’s only other income is nonpassive. Exceptions exist, though, including the real estate professional exception. This article reviews a recent case addressing whether a mortgage broker/lender could take advantage of the exception. It provides a useful refresher on what it takes to qualify as a real estate pro. Hickam v. Commissioner, U.S. Tax Ct., Summary Opinion 2017-66, Aug. 17, 2017

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  • What you should know about making estimated tax payments

    Winter 2018
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Some taxpayers may be required to pay income tax via estimated tax payments. This article explains the types of individuals who may need to pay their taxes this way and the process of calculating estimated tax payments.

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  • Who can appeal tax assessments in commercial property?

    November / December 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: When paying the property tax bill, it usually makes sense for the tenant to be responsible for appealing a property tax assessment. But that’s not always a smart move. This article examines when a landlord should consider stepping in and taking control of the appeal process.

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  • Home sweet vacation home – Minimize family strife with smart planning and rules

    March / April 2017
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Vacation home owners know what a relaxing refuge the home can be. However, without a solid plan and ground rules that all family members agree to, conflict and tension may result in a ruined vacation — or worse yet, selling the home. This article details steps to take to minimize potential family squabbles over a vacation home.

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  • Should your auditor do your taxes?

    June / July 2016
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Should public companies use the same firm to perform external audits and prepare their tax returns? This article explores the question. Under the Sarbanes-Oxley Act, auditor-provided tax services don’t necessarily raise independence issues. But companies are urged to have their audit committees closely review such arrangements.

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  • Property dividends: Handle with care

    March / April 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Corporate shareholders sometimes receive distributions in the form of property rather than cash. And while there’s nothing wrong with this practice, it’s important to understand the tax implications. This article explains the tax treatment of distributions, including gain property and loss property.

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  • When is it right to disclose government investigations?

    Year End 2015
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: When a company receives a subpoena or a notice from a government entity, watch out. Regulation S-K sets forth reporting requirements for various SEC filings. For example, Item 103 requires companies to describe “any material pending legal proceedings, other than ordinary routine litigation,” including “any such proceedings known to be contemplated by governmental authorities.” This article discusses the ins and outs of government investigations.

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  • Acquiring a physician practice? Make sure you perform adequate due diligence

    Fall 2015
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Across the nation, community hospitals are scoping out acquisitions of physician practices. Their goal is to boost the bottom line, cut unnecessary costs and improve patient care. If a hospital is interested in acquiring these practices, it’s critical to bring in qualified consultants to ensure that everything is on the “up and up” before any contract is signed. This article offers tips on how to review a hospital’s revenues and expenses and watch out for past commitments.

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