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Showing 1–16 of 23 results
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What a difference six months can make – An alternate valuation date can reduce estate tax liability
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Those who have money invested in the stock market are well aware of potential volatility. Needless to say, this volatility can affect one’s net worth. Something many might not think about is the potential effect on estate tax liability. Specifically, one’s family might unexpectedly owe estate tax on their death if it occurs before the value of stocks or other assets drops precipitously. This article details a strategy to ease estate tax liability by allowing an executor to elect to use an alternate valuation date.
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Is now the right time to forgive intrafamily loans?
October / November 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Whether one made intrafamily loans years ago or perhaps this year in response to a loved one’s financial troubles due to the COVID-19 pandemic, consider forgiving those loans. Why? A record-high gift and estate tax exemption amount and a low-interest-rate environment add up to an ideal time to forgive intrafamily loans. This article explains the reasons to forgive a loan and details the income tax considerations of doing so.
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Corporate sponsorships – Do you know how to avoid UBIT?
Fall 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Finding a corporate sponsor to bankroll all or part of a nonprofit’s special event isn’t easy. So, once an organization lines up a sponsor, it’ll likely be in proverbial heaven. But, as this article notes, the nonprofit must carefully abide by the requirements for a qualified sponsorship payment exception ― or it could, in the end, face unrelated business income tax.
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Business options – Separate property ownership for possible advantage
Fall 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Many car dealers choose to separate ownership of the building and real estate from the dealership itself. Doing so has many advantages related to liability protection, tax savings and succession planning, which this article explains.
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How the on-sale bar can threaten a patent
August / September 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: It’s easy to understand an inventor’s urge to get a new product to market. But that urge can backfire if a patent application hasn’t yet been filed. Under the on-sale bar, the inventor could lose patent protection altogether. This article examines a case in which a pharmaceutical company learned this the hard way. The Medicines Co. v. Hospira, Inc., No. 14-1469, Feb. 6, 2018, Fed. Cir.
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Business options – Separate property ownership for possible advantage
September / October 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Many car dealers choose to separate ownership of the building and real estate from the dealership itself. Doing so has many advantages related to liability protection, tax savings and succession planning, which this article explains.
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Your nonprofit’s bylaws – Those golden rules may need more than polishing
Fall 2016
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Sometimes, as a nonprofit expands and matures, its initial guiding rules need to be revisited and brought up to date. But revamping an organization’s bylaws involves more than just altering the language of rarely visited documents. This article discusses understanding the purpose of bylaws, forming a bylaw committee, and revising certain types of information.
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Can you hear them now? Social listening can boost supporter engagement
August / September 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Nonprofits are beginning to tune into a relatively new marketing tactic known as social listening. Some of the best known commercial brands have used the method for years, but now its low cost and proven effectiveness are gaining the attention of not-for-profits that see the value of tapping into their supporters’ passions while they’re hot. This article explains social listening and makes suggestions about how an organization can get started.
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Protect yourself from tax identity theft
May / June 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Tax identity theft is a serious problem, and is only getting worse. This article provides information on the number and types of tax identity fraud incidents as well as tips for avoiding becoming a victim. For those whose identity is stolen, the article explains how to limit the damage.
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Putting a different spin on mandatory auditor rotation
February / March 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: U.S. accounting regulators and standard-setters have considered implementing mandatory auditor rotation for public companies. The rationale for such a rule is that term limits would help prevent auditors from developing long-term relationships with their clients that, proponents of rotation believe, inhibit professional skepticism. However, a recent study suggests that the opposite is true: Auditors are less likely to question their clients’ accounting decisions if they’re required to rotate periodically. This article discusses the role of professional skepticism, the impact of auditor rotation and why it’s important to evaluate the pros and cons.
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Walk the PATH to tax savings for 2015
March 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Many taxpayers expect to encounter a few roadblocks while traversing their preferred tax-saving avenues. Fortunately, tax extenders legislation signed into law this past December may make filing a little easier this year. This article walks through just a few highlights of the PATH Act — including pertinent provisions for both individuals and businesses. A sidebar notes that the provision allowing older taxpayers to make direct contributions from their IRA to qualified charities is now permanent.
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Why buyers need to pay attention to employee benefits
August / September 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: If handled poorly, the process of transferring and restructuring employee benefits can complicate — and even doom — a business acquisition. This article examines potential risks associated with retirement, health care and other benefits. Buyers are encouraged to make a benefit transition plan and to anticipate and budget for penalties or liabilities that may result from changing or terminating programs.
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Uncertainty in financial reporting – Pay close attention to management estimates
February / March 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Some financial statement items are relatively cut-and-dried, but others can’t be measured precisely. As a result, the use of management estimates and judgments comes into play on borrowers’ financial statements. But this can lead to unintentional errors or, worse, intentional misstatement. While the PCAOB is currently considering ways to improve how public company auditors test and inquire about the use of estimates, this article explains how lenders can play a role in testing accounting estimates.
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Business plans can provide vital information on your borrowers
Winter 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Business plans provide investors and lenders with an assessment of a business’s current operations, as well as its game plan for the future. They can help lenders gauge whether a borrowers’ business goals are doable. This article lists six components of a complete plan and explains how lenders can make use of the information these components provide to assess whether a borrower’s plan appears realistic.
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More than money: Customer-smart invoicing
Spring 2014
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Sending customers an invoice and receiving their payment sounds simple. But the process can be so much more — it can be an opportunity to improve business relationships and gather useful data. It’s called “customer-smart invoicing,” and it’s about more than just money. This article examines the two basic concepts underlying customer-smart invoicing: communication and information.
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Restricted gifts call for careful handling
February / March 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: No nonprofit likes to say “no” to a donation, but doing just that might spare it legal trouble and many hours of negotiations. This article looks at a couple of situations in which a nonprofit’s refusal to abide by the terms of a restricted donation resulted in a lawsuit. The article suggests having a gift acceptance policy to help determine whether a restricted gift should be accepted in the first place, and lists considerations the policy should address.