566
Showing 1–16 of 19 results
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Is a mortgage a retirement liability?
March / April 2023
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: This article examines whether having a mortgage in retirement is a liability, particularly in today’s difficult economic environment. Some homeowners may want to keep a mortgage if they can deduct the interest from taxable income. But others may prefer to pay it off to lower their monthly expenses and invest in potentially higher-returning investments.
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Eye on earnouts
May / June 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: M&A activity has grown during the COVID-19 pandemic. That trend is expected to continue in anticipation of higher capital gains tax rates under the Biden administration. Earnouts have become particularly common for deals that happen during these uncertain times. This article covers some earnout options to consider.
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Eye on earnouts
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: M&A activity has grown during the COVID-19 pandemic. That trend is expected to continue in anticipation of higher capital gains tax rates under the Biden administration. Earnouts have become particularly common for deals that happen during these uncertain times. This article covers some earnout options to consider.
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What’s your firm worth? Understanding law firm valuations
Winter 2020
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Attorneys who routinely retain appraisers to value businesses as part of their practice may believe they know what’s involved when their own firms must be appraised. And those who don’t regularly work with valuators might think it’s simply a matter of a “plug-and-play” mathematical formula. Both notions, however, are mistaken. This article reviews how law firm valuations are different from — and sometimes more complicated than — typical business appraisals in some significant ways.
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Should you accept that new grant?
Spring 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Grants — whether from a government agency or a private foundation — are among the most important funding sources for many nonprofits. However, blind acceptance can backfire in costly and time-consuming ways. This article shines a light on unpleasant surprises that may accompany a grant. And it suggests factors a nonprofit should apply before accepting a grant, such as administrative requirements, cost inefficiencies and lost opportunities.
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4 key ways public and private companies differ
September / October 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Public company data often serves as the basis for valuing privately held businesses. This article highlights four important differences between these types of businesses that valuation experts need to consider: size, level of sophistication, access to capital and internal controls.
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ADEA case pivots on communication attempts
July / August 2018
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In a recent Third Circuit case, an employee had to show that her employer’s proffered reasons for terminating her were pretext for age and disability discrimination in violation of the ADEA and the Rehabilitation Act. But the employee never asked to return to work, nor did she ask for or was denied a work-related accommodation. This article reveals the court’s decision. Tolliver v. Trinity Parish Foundation et al., No. 17-2929, Jan. 26, 2018 (3rd Cir.)
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Parker v. Parker – Trial court uses DLOM to achieve “fairness and equity”
July / August 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In a recent appraisal rights case, a New Jersey trial court applied a 25% discount for lack of marketability (DLOM) to punish a selling shareholder for his oppressive behavior toward the purchasing shareholder. This article explains what happened and why this controversial decision warrants attention from business owners and attorneys across the country. Richard Parker v. Steven Parker, 2016 N.J. Super, Unpub. Docket No. UNN-C-108-13, December 22, 2016
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Keep it in the family – Use an intrafamily loan to cover estate taxes
July / August 2015
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: An intrafamily loan is one option if an estate doesn’t have the liquidity to pay estate taxes or other expenses. A benefit of using an intrafamily loan is that, if it’s properly structured, the estate can deduct the full amount of interest upfront. Doing so reduces the estate’s size and, thus, its estate tax liability. This article explores the ins and outs of using an intrafamily loan.
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Properly substantiating donations will protect your charitable deduction
Spring 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Whether you’re totaling up last year’s donations in preparation for filing your 2014 tax return or you’re starting to plan your charitable giving for 2015, it’s important to understand the IRS’s substantiation rules. If you don’t, you could lose the tax benefit of these gifts. This “refresher course” discusses how to substantiate both cash and noncash donations of varying sizes per IRS requirements.
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Divorce and CRTs: What are the tax effects?
Winter 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: When marriages end and marital assets must be split, some assets are easier to split than others. For example, it may seem obvious to simply divide a charitable remainder trust (CRT) right down the middle into two new trusts — one for each spouse. But a 50/50 split isn’t as easy as it may seem. This article discusses IRS tax guidance regarding division of CRTs.
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Are your 401(k) plan administrative fees allocated equally?
October / November 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Generally, some 401(k) plan participants shouldn’t bear a higher proportion of a qualified retirement plan’s administrative costs than other participants because of their investment choices. Yet that’s the reality for many participants. This article notes that the numbers can be significant and discusses what to do to equitably allocate fees.
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The hunt for hidden liabilities and risks
June / July 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Proactive lenders search for undisclosed risks to get a complete assessment of their borrowers’ financial health. This article explains how the value of both assets and liabilities can be misrepresented on a balance sheet and why what’s off a balance sheet can be as significant as what’s on it.
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Inadequate IT procedures expose banks to liability for online fraud
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In today’s cyberworld, where would-be thieves are finding ever more clever ways to commit fraud and theft, it’s critical that banks offering online banking implement effective, risk-based security procedures. Not only is it good business in terms of customer satisfaction, but it can also help protect a bank against liability for online fraud. This article discusses a court case in which one bank learned this lesson the hard way when the court found that the bank’s security procedures weren’t commercially reasonable.
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Accentuate the positive – Revenues can drive postmerger growth
August / September 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Almost all business buyers hope that their acquisition will lead to higher revenue growth in the future. Unfortunately, a significant percentage of deals won’t. Although it may be important to cut costs, the real key to a successful acquisition is to continue growing revenues after consolidation has taken place. This article explains how to sustain current revenue and work to generate revenue growth during the integration stage.
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It’s OK to lobby – Just be sure to follow IRS rules
Winter 2009
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Lobbying can be a powerful strategy to raise awareness, mobilize members and attract media attention. But nonprofits must make sure their lobbying activities don’t exceed the scope allowed by the IRS. This article explains which activities are acceptable — including advocacy, which involves discussing broad policy issues — and which ones can jeopardize an organization’s nonprofit status, such as asking a legislator to vote a certain way.