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  • Market approach: Is it right for your business?

    May / June 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: The market approach is often used to value private businesses. It derives value from pricing multiples based on comparable businesses or ownership interests that have been sold. This article provides an overview of two methods under this approach — the guideline M&A method and the guideline public company method — and various criteria that valuation experts may use to identify comparables. Estate of Gallo v. Commissioner, T.C. Memo 1985-363

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  • Multifamily developers may want to consider short-term rentals

    November / December 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Developers of multifamily projects are always looking for innovative ways to reduce vacancies and improve cash flow. This article examines how savvy developers in urban markets with an oversupply of multifamily housing and/or an undersupply of hotel rooms can benefit from a nontraditional tool to accomplish these goals: short-term rentals.

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  • Innocent spouse rules offer protection under some circumstances

    May 2019
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Must one spouse pay the tax resulting from a fabrication or omission by another spouse on a jointly filed tax return? It depends. This article explores the “innocent spouse” rules, which aren’t easy to qualify for but do offer relief to some taxpayers. A sidebar discusses the facts and circumstances the IRS considers when determining whether to hold an “innocent” spouse liable for taxes due.

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  • Enterprise risk management helps nonprofits contain threats

    February / March 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Like their for-profit counterparts, nonprofits face an ever-expanding range of risks. The numerous, sometimes overlapping, types of risk demand a holistic approach, which is where enterprise risk management comes in. Even organizations with limited resources can — and should — find a way to make ERM combat the risks that come with operating in the 21st century. This article explains this comprehensive management strategy and how to use it effectively.

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  • Your employee handbook – It may be time for a tune-up

    Spring 2016
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: An employee handbook sets the stage for many scenarios, from vacation requests and maternity leaves to performance reviews and termination procedures. As certain situations arise, knowing the rules can prevent surprise, confusion and resentment on both sides of the table. This article discusses the types of updating that may be required, including that involving some recent regulatory and legislative actions and trends.

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  • Choosing the right vehicle sales model

    November / December 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: This article discusses the real meaning of transparency and whether the one-price model in auto retailing is a better way to sell vehicles than the traditional sales model of negotiating the vehicle price with customers. The pros and cons of each approach are explored.

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  • Lack of marketability discounts — from the IRS’s perspective

    September / October 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Interests in closely held companies typically are entitled to a discount for lack of marketability (DLOM), because an interest that can’t readily be sold on a national stock exchange is worth less than a comparable interest in a publicly traded company. But determining the amount of the discount can be tricky. A few years ago, the IRS released a report, Discount for Lack of Marketability: Job Aid for IRS Valuation Professionals, which provides a critique of common methods valuators use to calculate the discount and offers valuable insight into IRS views on the subject. This article offers the highlights of that IRS report.

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  • Are higher taxes taking a bite out of your trusts?

    July / August 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Tax increases for the affluent have dominated headlines this year. But it’s important to not overlook the impact of higher taxes on trusts. The income thresholds for trusts are extremely low, so it’s important for taxpayers at all income levels to consider the potential impact on their estate plans. This article offers three strategies to help soften the blow of higher taxes on trust income.

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  • Financial checkups – “Wellness visits” pay off

    April / May 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Giving a borrower a routine checkup can help detect problems before distress symptoms appear on one’s year end financial statements. This article explains what to look for on a site visit and lists several warning signs of financial distress.

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  • Why firms need strong, current partnership agreements

    Spring 2012
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Any law firm with more than one owner needs a partnership agreement. But to be effective, the agreement should be well written and up-to-date. A sound agreement will address several issues that affect everything from daily operations to unexpected events. This article lists specific items a partnership agreement should cover and discusses why a firm might want to change its partnership structure.

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  • Warning! Warning! Safeguard your family against a disaster by preparing financial recovery and family emergency plans

    October / November 2010
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: To protect one’s family from a financial shock if there’s a disaster, it’s important to have a recovery plan. This article points out that insurance policies are typically not all-inclusive, and discusses inventorying and recording assets and backing up the information. It also looks at measures to provide for the physical security of one’s family, while a sidebar explains the importance of having an adequate cash reserve.

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  • Is it time to refinance your mortgage?

    November / December 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: After the Federal Reserve Board slashed interest rates last spring, it triggered a new wave of mortgage refinancing applications from homeowners seeking to lock in the historically low borrowing costs. But it’s important to review the pros and cons for one’s specific situation before taking the refinancing plunge. Homeowners need to ask themselves questions about their existing mortgage rate and whether it’s fixed or adjustable, along with how long they’ve had their mortgage and how long they expect to be in their home. And strong credit is more important than ever. A sidebar to this article looks at loan-to-value ratios.

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  • Determining how much capital your firm needs

    Summer 2009
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: Does your law firm have a sufficient amount of working capital to cover its immediate capital needs and its long-term goals? Capital needs include not only costs advanced and the average amount of a firm’s write-offs and write-downs, but also a cushion for the usual expenses and partner draws during billing and collection cycles. So how do you know how much is enough? This article looks at factors that can help you determine how much capital your firm needs.

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