579
Showing 1–16 of 22 results
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Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption
September / October 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)
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Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption
September / October 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)
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Will you be ready? Now’s the time to prepare for the next recession
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Markets tend to be cyclical. It’s likely that the U.S. economy will see another recession at some point in the coming years, and real estate will probably take a hit. Investors who take steps now can help insulate themselves from major losses in the event of an economic slowdown or recession. This article looks at what real estate investors can do now and how they might even end up positioned to seize the opportunities that downturns can produce.
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Do you know when an FBAR must be filed?
June / July 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: If one has a financial interest in, or signature authority over, foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year, he or she must file FinCEN Form 114, “Report of Foreign Bank and Financial Accounts” (FBAR). Because the Financial Crimes Enforcement Network and the IRS have been stepping up enforcement of foreign account reporting requirements, it’s critical to follow compliance rules. This article defines foreign financial accounts and explains how FBAR reporting can affect estate planning.
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When can you deduct business meals?
May / June 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: The Tax Cuts and Jobs Act eliminated most tax deductions for business-related entertainment, beginning in 2018. It also created confusion over the continued deductibility of business meals. Late last year, the IRS issued a notice clarifying that taxpayers may continue to deduct 50% of eligible business meal expenses and providing temporary guidance on the subject. This article details a five-point test to determine whether business meal expenses are deductible.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Cybersecurity risk management – AICPA introduces new SOC
October / November 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In today’s increasingly interconnected and IT-dependent business environment, cybersecurity is a concern for most organizations. It’s critical for companies to evaluate their cybersecurity programs and educate their stakeholders about the extent and effectiveness of their risk management efforts. This article reviews the AICPA’s new SOC for Cybersecurity, which companies may use to help strengthen their cybersecurity risk management.
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How to navigate safer passage into global markets
October / November 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Going global may seem like a smart growth strategy. But borrowers who take this decision lightly could be headed for stormy seas, taking their lenders along for a turbulent ride. This article discusses potential hidden costs, administrative tasks and other pitfalls that need to be factored into the decision and managed when participating in foreign markets.
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Triple net lease investments – Due diligence is key
September / October 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Properties with triple net leases offer investors several advantages, the primary one being the opportunity to receive a steady stream of income with minimal management responsibilities for the property. However, this article discusses why every triple net property is different. For example, before investing, readers must have up-to-date information on the property’s condition, age and improvements.
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Warning: Profits are not the same as cash flows
Spring 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Many dealer-owners mistakenly equate profits with cash flow. But there are many reasons these numbers might differ. This article discusses how working capital fluctuates and notes that profits exclude capital expenditures and debt. So, it’s to be expected that some growing, profitable dealerships will experience cash shortages. And some mature “cash cows” will have ample cash on hand, despite lackluster sales.
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Buyer beware – UBIT can take a bite out of alternative investments
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: The uncertain economy and tempestuous financial markets of recent years have led some nonprofit organizations to turn to alternative investments. While these investments may hold the potential of higher returns, they also come with the risk of unrelated business income tax (UBIT). Even in the absence of tax liability, alternative investments can involve significant filing requirements. This article describes the types of income that are and aren’t subject to UBIT, along with the additional tax forms that may need to be filed to avoid costly penalties.
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Real estate securities and your retirement plan – They go hand in hand
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: A real estate professional is uniquely qualified to invest in real estate as part of their personal retirement savings plan. They have great expertise, and real estate tends to be less volatile than stocks. But viewing properties as long-term investments for retirement rather than current income-producers can involve a shift in thinking. This article discusses types of real estate investments that are well suited for a retirement plan.
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Courting private equity – Obstacles remain, but deals are possible
Year End 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: The private equity (PE) sector represents possibly the largest prospective pool of business buyers today. Unfortunately, these buyers can be hard to reach. As this article explains, sellers need to know what PE firms are looking for and carefully craft deal proposals to their needs.
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Torn between two buyers – How to handle an enviable dilemma
October / November 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Receiving serious interest from two buyers may seem like a business seller’s dream scenario. Competing buyers are more likely to bid up a company’s selling price and enable it to ask for favorable deal terms. But if sellers don’t play their hands right, they could potentially alienate both interested parties. This article explains the importance of researching potential buyers and understanding their strategic objectives.
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Tell it to the jury – Dustup over soil conditions puts case in dubious hands
September / October 2009
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In a case involving a building that was damaged due to shifting ground, the judge denied all defense motions and permitted the case to be argued to the jury on the theories of negligent design, negligent construction and breach of contract against all of the defendants. The lesson? If parties to a construction contract can’t resolve their differences via negotiation or arbitration, those differences may be decided by lay jurors who may have no background in construction.