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Showing all 14 results

  • Risks vs. benefits of life insurance loans

    August 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Because of the economic downturn triggered by the COVID-19 crisis, many people have found themselves in need of cash to pay unexpected medical bills, mortgage payments and other expenses. One option is to borrow against the cash value of a permanent life insurance policy. This article explores the risks and benefits of such a strategy, while a sidebar looks at a myth that represents a life insurance loan as a tool that “pays for itself.”

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  • The clock is running – Why now may be the time to make a Roth IRA conversion

    Year End 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Roth IRAs offer significant financial and estate planning benefits. If a person has a substantial balance in a traditional IRA and is considering converting it to a Roth IRA, there may be no better time than now. This article explains how the Tax Cuts and Jobs Act both enhances the benefits of a Roth IRA and reduces the cost of converting.

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  • Look beyond deal price in statutory appraisals

    September / October 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Statutory appraisals in dissenters’ actions are typically based on either the deal price or the company’s unaffected market value as a going concern. This article summarizes a recent Colorado Court of Appeals case that affirmed a decision to consider more than just deal price when determining the fair value of a minority shareholder’s interest. Crocker v. Greater Colorado Anesthesia, P.C., 2018 Colo. App. 33, 2018 WL 1247618, Mar. 8, 2018

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  • The GST tax and your estate plan: What you need to know

    July / August 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: The Tax Cuts and Jobs Act doubled the generation-skipping transfer (GST) tax exemption to $10 million beginning last year. The exemption is adjusted annually for inflation. (For 2019, the exemption amount is $11.4 million.) However, even though most families won’t be affected by the GST tax, it’s important to note that, beginning in 2026, the GST tax exemption is scheduled to return to a pre-TCJA level of $5 million. This article defines the GST tax and explains potential allocation pitfalls.

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  • What to do if you’re audited by the IRS

    January / February 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Taxpayers don’t necessarily need to panic when they receive an IRS letter. Often, returns are chosen for examination randomly, or because the IRS needs additional information. This article provides tips on responding to audit letters and discusses when taxpayers might want to ask their tax advisor for help.

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  • Data analytics roundup

    November / December 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: When it comes to fraud detection, the amount of available data in the company’s paper and electronic records can seem staggering. This article explains how modern forensic accounting experts use analytical tools — such as association, outlier and cluster analyses — to unearth fraud in today’s data-driven world.

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  • Midyear tax planning – Is it time to switch accounting methods?

    Summer 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: The Tax Cuts and Jobs Act liberalizes the eligibility requirements for certain accounting methods that are generally easier to use and more flexible. This article highlights a higher gross receipts limit for eligibility to use the cash method, simplified alternatives for reporting inventory, and an exemption from the UNICAP rules. It also explains the pros and cons of the cash and accrual methods.

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  • Who owns the copyright of stock photos?

    April / May 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Thanks in part to the proliferation of websites over the past couple of decades, the use of stock photography is more widespread than ever. And the posting of photos online — as well as in print — has created a copyright infringement bonanza. But who has the right to enforce copyright claims involving use of stock photographs? This article looks at a Ninth Circuit Court of Appeals case that recently tackled this question. DRK Photo v. McGraw-Hill Global Education Holdings, LLC, No. 15-15106, Sept. 12, 2017, 9th Cir.

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  • A ransomware cyberattack could hit your dealership

    January / February 2017
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: A new type of cyberattack called ransomware is costing businesses millions of dollars a year. Hackers infiltrate computers by getting users to open email messages and download attachments that contain malware. This allows the hackers to encrypt everything on a computer and keep it locked until the user pays a high ransom. This article explains how ransomware attacks work and how a dealership can be protected against them.

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  • How to use less-than-perfect comps to estimate value

    May / June 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: In today’s volatile real estate market, it’s often difficult to obtain a meaningful estimate of what a parcel of commercial real estate is currently worth. This article discusses how taxpayers can deal with distressed sales and rely on comparables to arrive at the best estimate.

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  • Visual aids: A picture can be worth 1,000 words

    September / October 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Business appraisers who serve as expert witnesses in court face two daunting tasks: They must capture the attention of a judge or jury and make complex financial analyses easy to understand. This article provides tips on how to use impactful visual aids to break up the monotony and drive home key points in an expert’s oral testimony and written reports.

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  • Sales and use taxes – Evaluate your exposure before you bid

    Winter 2014
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Contractors doing business across state lines shouldn’t assume that other jurisdictions will tax their business the same way it’s taxed at home. For example, most states treat contractors as the ultimate consumers of building materials, but some regard them as retailers; the tax treatment will differ accordingly. And sales and use tax treatment will also vary from state to state for projects involving nonprofits and government entities. This article discusses how just one misstep can quickly turn a potentially profitable job into a money loser.

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  • IRS Schedule UTP – Eliminating uncertainty is the best strategy

    August / September 2011
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Large companies are required to report any uncertain tax positions (UTPs) on their federal return, and many smaller companies soon will be, as well. This article discusses the reporting requirements of IRS Form 1120, Schedule UTP, along with strategies that companies with UTPs should consider to eliminate the uncertainty.

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  • Should your business own real estate too? Probably not

    Winter 2009
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 565

    Abstract: Many business owners own not only typical business assets, but also the land on which the building and parking lot sit—and possibly other real estate as well. But there can be negative consequences when a business’s real estate is included in its general corporate assets. For example, your business could be liable for injuries suffered on the property or, vice versa, legal liabilities encountered by the corporation could affect your ownership of the property. By holding real estate in a separate entity, you’ll reap some tax advantages and be able to pursue more real estate ownership options without affecting your core business. This article takes a closer look.

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