567

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  • Cost approach – Taking the balance sheet to a different level

    May / June 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.

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  • Cost approach – Taking the balance sheet to a different level

    May / June 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.

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  • Going green can pay off for law firms

    Fall 2019
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Adopting green practices is no longer just about protecting the environment – both clients and job candidates increasingly are considering law firms’ sustainability efforts these days. This article looks at how, focusing on areas such as paper use, energy conservation, smart design and procurement, law firms make themselves more appealing to these potential stakeholders.

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  • Beware of procurement fraud

    January / February 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Scams involving vendors and suppliers are among the most prevalent — and potentially damaging — types of fraud today. This article describes different types of procurement schemes and offers guidance on how to detect and prevent them.

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  • Court looks beyond face value in age discrimination decision

    November / December 2017
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: When a terminated employee took the comments of his company’s CEO at face value, he concluded that age discrimination was at work. As this article relates, it was up to the Eighth Circuit Court of Appeals to put those comments in context and decide whether the employer had indeed violated the Age Discrimination in Employment Act. Aulick v. Skybridge Americas, Inc., No. 16-2648, June 19, 2017 (8th Cir.)

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  • The benefits of donating appreciated stock

    April / May 2017
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Making charitable donations is a high priority for many individuals and families. Doing so enables them to financially support charitable organizations and causes they believe in and may lower their income taxes. This article discusses the benefits of donating publicly traded stocks or securities.

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  • Why law firms should look to the cloud

    Fall 2016
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Law firms have been slower to adopt cloud computing than other businesses, largely because of privacy and security concerns. But as this article explains, cloud computing services now address these issues with sophisticated protections. And because the technology does away with pricey contracts and per-user licensing fees, cloud services are very cost-effective.

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  • Effective patient scheduling depends on finding the right fit

    Summer 2016
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Generally, physicians adhere to three scheduling approaches: 1) traditional, 2) wave (sometimes called steady stream) and 3) modified wave. But sometimes adjustments to a practice’s preferred approach are warranted. This article discusses various considerations in finding a system that’s just the right fit.

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  • What makes a property sale a “dealer” sale for tax purposes?

    May / June 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: When the IRS classifies a sale of real property as a “dealer” sale — meaning the property was held for sale to customers in the ordinary course of a trade or business — the tax ramifications can be quite dramatic. This article explains how a California couple who conducted real estate business through several entities were challenged by the IRS. The property was originally acquired for development but the taxpayer contended that it held the property primarily to allow the market to recover from the recession. The article explains why the IRS viewed it as an investment.

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  • Pumping up retirement contributions – Cash balance plans

    September / October 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: With individual income tax rates at their highest levels in years, maximizing contributions to tax-deferred retirement vehicles is an important strategy. For business owners who got a late start saving for retirement, a cash balance plan can help turbocharge their contributions while allowing them to enjoy substantial current tax deductions. This article describes the differences between defined contribution plans and defined benefit plans.

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  • Normalizing shines a better light on company financials

    February / March 2015
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: One of the many items on a prospective business seller’s “to do” list is to normalize — or adjust — their financial statements. This becomes necessary when various accounting methods have been used to reduce income and minimize taxes, and the business’s owner is paying expenses that a buyer might consider “extraordinary.” This article discusses how experts normalize depreciation, executive compensation, inventory, loan and lease items.

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  • Defined-value gifts — Give now, value later

    October / November 2012
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Making large gifts can be a challenge if they consist of illiquid, difficult-to-value assets. They must be supported by a business valuation, and there’s a risk that the IRS will claim, years later, that a gift was undervalued for tax purposes. But, as this article explains, a defined-value gift — which is a gift of assets that equal a specific dollar amount, rather than a set number of FLP units or a fixed percentage of a business — protects against unexpected taxes down the road. With little time before this year’s record-high exemption amount expires, a defined-value gift can avoid the need for rushed valuations and unintended tax consequences.

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  • The Court has ruled — How the PPACA may affect your practice

    Fall 2012
    Newsletter: Vital Signs

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: The U.S. Supreme Court issued the most significant ruling of its 2011-12 session by upholding the constitutionality of most of the Patient Protection and Affordable Care Act (PPACA). This article examines the direct results of the ruling and shows what physicians can expect.

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  • Asset valuation: A key component of your estate plan

    September / October 2012
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: When one makes a noncash gift, a professional valuation can reduce the chances that the IRS will challenge the gift tax return, thus decreasing the possibility of unplanned tax liability. This article examines the three-year statute of limitations during which the IRS can challenge the value that’s reported on a gift tax return, along with the penalties for making “substantial” or “gross” misstatements.

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  • Court decision may affect health plan reimbursement provisions

    June / July 2012
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Historically, plan sponsors and administrators have come to rely on an ERISA provision for full reimbursement of medical expenses paid to participants if the plan document contains specific language to this effect and injured participants recover money from third parties. However, the U.S. Court of Appeals for the Third Circuit recently refused to enforce such a provision. In making this decision, the court significantly departed from existing case law. This article summarizes the case and how it may affect plan reimbursement provisions. Citation: US Airways, Inc. v. McCutchen, 663 F.3d 671 (3d Cir. Nov. 16, 2011); 29 USC 1132(a)(3).

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  • 5 steps to better delegation

    Spring 2009
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 567

    Abstract: Done well, task delegation allows an individual to focus on his or her most important tasks, helps to build bench strength in an organization and gets staffers out of the office before midnight. This article outlines five general steps for improving delegation: Choose tasks wisely, pick the right person, perfect the handoff, keep in touch (sparingly) and acknowledge the help.

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