582
Showing 1–16 of 17 results
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Trapped-in gains: To discount or not to discount?
September / October 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: When valuing a C corporation, a key issue is often whether it’s appropriate to apply a discount for trapped-in capital gains, even when a sale of the business (or its highly appreciated assets) isn’t imminent. This article summarizes a recent Louisiana Court of Appeals case that addresses when a discount may be appropriate — and explains why it was inappropriate in this case. Shop Rite, Inc. v. Gardiner, No. 21-0371 (La. App. Dec. 29, 2021).
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3 tips for getting your budgeting back on track
Winter 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: The pandemic has wreaked havoc with many nonprofits’ budgets over the past two years. Some organizations have taken a more permissive approach to budgeting, but they can’t afford to continue it indefinitely. This article offers three tips to help nonprofits develop the realistic budgets they need to return to financial stability.
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3 tips for getting your budgeting back on track
Year End 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: The pandemic has wreaked havoc with many nonprofits’ budgets over the past two years. Some organizations have taken a more permissive approach to budgeting, but they can’t afford to continue it indefinitely. This article offers three tips to help nonprofits develop the realistic budgets they need to return to financial stability.
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Deducting travel and entertainment expenses with confidence
Fall 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: When owners, managers and salespeople attend trade shows, call on customers and evaluate suppliers, they may incur travel and entertainment expenses. This article explains the rules for deducting these costs, including how they’ve changed under the Tax Cuts and Jobs Act (TCJA).
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Are you ready for the new revenue recognition standard?
Spring 2018
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: A new revenue recognition accounting standard is coming soon to calendar-year nonpublic companies that comply with Generally Accepted Accounting Principles. Construction businesses that fit this description must be ready. This article explains how the standard works and what steps contractors should take to prepare themselves.
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How do valuations and calculations differ?
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: Most business valuation professional standards recognize two types of engagements: calculations and valuations. This article explains the critical distinction between these types of assignments — and the reason a full valuation report is necessary in most litigation contexts. Hipple v. SCIX, LLC, No. 121256, E.D. Pa., August 13, 2014 Surgem, LLC v. Seitz, No. A-4198-11T1, N.J. Super. App. Div., October 16, 2013
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Due diligence matters
February / March 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: Thorough due diligence requires looking closely and deeply at all aspects of a company’s operations, from applicable economic and industry conditions to sources of collateral and business operations — and beyond. This article explains that strategies such as researching industry risks and devising a risk scorecard for each borrower can help lenders accurately evaluate borrowers’ financial status and minimize the risks of delayed payments and default.
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Is it time to update your social media policy?
Fall 2017
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: This article urges nonprofits that haven’t reviewed their social media policy in a few years to revisit and perhaps revise it. Not only has their organization likely changed, but new social media platforms have emerged and many established sites have changed their terms of service in ways that may affect privacy.
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Are you going to file Form 5500 on time? Play it safe and avoid penalties
October / November 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: Missing filing deadlines for Form 5500, “Annual Return/Report of Employee Benefit Plan,” for retirement and health and welfare plans can be extremely costly. The best way to avoid trouble is to ensure that meeting filing deadlines never falls between the cracks. This article summarizes the penalties for delinquent filing of Form 5500 and whether plan sponsors can use the DOL’s Delinquent Filer Voluntary Compliance Program.
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Is your business taking advantage of the R&D tax credit?
Summer 2017
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: One potentially lucrative tax break often overlooked by business owners is the research and development (R&D) tax credit. This article explains the rules behind getting the credit, which is now permanent, including a four-part test, expenses that qualify and new offsets.
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Timing is everything – How to measure liquidity using the cash conversion cycle
February / March 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: To measure liquidity, lenders traditionally look to the balance sheet and compute the current or quick ratio. This article discusses another, lesser-known metric called the cash conversion cycle (CCC), using an example to illustrate how the CCC metric functions. The article notes that using the CCC and other liquidity benchmarks together with other tools, such as leverage, growth and profitability metrics, can help a lender gain a comprehensive risk assessment.
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A new model for recognizing credit losses
Year End 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: The Financial Accounting Standards Board finalized its new standard for recognizing credit losses on financial instruments. Accounting Standards Update (ASU) No. 2016-13 requires SEC filers to adopt a current expected credit loss (CECL) model, effective for fiscal years beginning after December 15, 2019. This article discusses how CECL is a dramatic departure from the current incurred-loss model and why companies will need to develop new processes, systems and controls to capture necessary data.
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Ordinary income vs. capital gain – How to treat real estate sale proceeds
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: When the owner of real estate sells a property, he or she typically prefers that the proceeds be treated as a capital gain rather than ordinary income for tax purposes, thus meaning the real estate was investment property. But what if the owner originally purchased the property for development and subsequently treated it as investment property? This article discusses a recent ruling from a federal district court in California that illustrates the undesirable tax consequences an owner can face when he or she changes plans.
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Shipping your trust over the state line to realize tax savings
June / July 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: It’s not uncommon for families to relocate to another state to enjoy lower state income taxes. But trusts can follow a similar strategy. This article takes a closer look at how to change a trust’s residence, or “situs,” to a state with lower (or no) income taxes, explaining the different tax treatment accorded to revocable trusts vs. irrevocable “grantor” trusts.
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Suspicious activity reports: Are you using “key terms”?
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: One detail that banks often overlook when filing suspicious activity reports is FinCEN’s list of key terms to include in the narrative section. Using these terms helps law enforcement officials detect fraud and money laundering more quickly, which, in turn, helps protect bank customers. This article describes a few examples of these terms.
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How’s your dealership really doing?
Winter 2013
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: Dealers who need a better way to determine how their dealership is performing may find that benchmarking with key performance indicators (KPIs) provides the answers. This article explains the concept behind KPIs and shows how to pick the best ones.