593
Showing all 16 results
-
Turning your surety’s frown upside-down
July / August 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Bad luck and unforeseen circumstances can put any construction company in jeopardy of losing bonding capacity or even ending its relationship with a surety altogether. This article suggests some fundamental ways to turn a surety’s frown upside-down and get back on the right track.
-
QOFs may defer and even minimize capital gains tax
Spring 2019
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: When individuals sell a business interest, real estate or other highly appreciated property, they’ll likely be hit with a substantial capital gains tax bill. One way to soften the blow — if they’re willing to tie up the funds long term — is to “roll over” the gain into a qualified opportunity fund (QOF). This article describes the benefits of a new federal QOF program, including deferring, and even reducing, the tax on the original gain and possibly avoiding tax on future appreciation within the QOF.
-
Hiring a CFO or controller
July / August 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: When, and if, it seems time to add a financial executive — a CFO or controller — to a dealership’s staff, management will need to determine if the dealership can afford one and what that person might bring to the game. This article provides financial thresholds to consider when making the decision, and discusses CFO and controller responsibilities.
-
Hiring a CFO or controller
Summer 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: When, and if, it seems time to add a financial executive — a CFO or controller — to a dealership’s staff, management will need to determine if the dealership can afford one and what that person might bring to the game. This article provides financial thresholds to consider when making the decision, and discusses CFO and controller responsibilities.
-
Protect your portfolio with these retention strategies
June / July 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: To maintain a stable portfolio over time, lenders need to strengthen existing borrower relationships. This article discusses some key strategies lenders can use to retain current borrowers, such as suggesting refinancing or add-on options, regularly calling borrowers to address any concerns they may have about their loans and becoming a referral source for value-added services.
-
Court increases dissenters’ buyout offer by more than 25%
January / February 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: When computer maker Dell decided to delist in 2013, the deal led to a showdown between management and dissenting shareholders who argued that management’s buyout price was unfair. This article explains why the Delaware Chancery Court decided to base fair value on a discounted cash flow analysis rather than the company’s stock price — and how taxes can have a major impact on value. In Re: Appraisal of Dell Inc., Delaware Ch., C.A. No. 9322-VCL, May 31, 2016
-
Follow the steps: An ADEA case
September / October 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: The concept of progressive discipline generally refers to a series of corrective steps a troubled employee must follow to correct employment-related shortcomings. If an employer stumbles when applying these steps, however, its legal arguments may fall flat in court. This article looks at a case in which an employer met just such an ill fate when an employee filed claims under the Age Discrimination in Employment Act. Soto-Feliciano v. Villa Cofresi Hotels, Inc., No. 13–2296, Feb. 20, 2015 (1st Cir.)
-
Standards of value: A cheat sheet
July / August 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Attorneys aren’t expected to be valuation experts, but a basic understanding of the various standards of value enables them to work more effectively with their appraisers — and better serve their clients. This article describes four kinds of value: “fair,” “fair market,” “investment” and “intrinsic.”
-
Not all funds are created equal
Summer 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Types of funding vary greatly in how they can — or cannot — be used. This article discusses the differences between permanently restricted funds, temporarily restricted funds and unrestricted funds, and how to beef up donations of the latter.
-
Q&A: “Percentage of completion”
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Revenues from projects that span more than one calendar year are typically recorded under the percentage of completion method, according to Generally Accepted Accounting Principles. This article discusses what lenders need to know about this accounting method to better evaluate their borrowers’ performance. It answers questions about who uses this method, how it works, and how it’s different from the revenue recognition principle.
-
How to maximize deductions for LLC and LLP losses
May / June 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Limited liability companies (LLCs) and limited liability partnerships (LLPs) are popular business structures because they combine the tax advantages and flexibility of a partnership with the liability protection of a corporation. But until recently, the IRS treated owners as limited partners for purposes of the passive activity loss (PAL) rules. But federal courts have ruled that LLC and LLP owners should be treated as general partners, making it easier for them to deduct losses. However, the owners must establish that they “materially participated” in the business. This article lists seven tests, any one of which can establish material participation.
-
Following a new trend – District court rules for plan administrator in excessive fee case
October / November 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: George v. Kraft Foods Global, Inc. involves a class action suit brought on behalf of participants of a 401(k) plan sponsored by Kraft Foods Global, Inc. The plaintiffs challenged plan fees charged for various administrative and investment services, as well as the structuring of company stock fund investment options as “unitized funds.” This article summarizes the U.S. District Court’s opinion dismissing the claims, following a recent trend favoring plan administrators in “excessive fee” suits.
-
Who’s your daddy? Patent inventorship often turns on time of conception
February / March 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: A UCLA researcher temporarily joined a University of Pittsburgh lab to join in a research project. Following applications by the University, a patent was issued for a method developed during the project. The listed inventors included the UCLA researcher. The University of Pittsburgh filed an action seeking removal of all inventors except their own two researchers, arguing that they had completed conception of the invention before the other researchers contributed their efforts. UCLA disagreed, asserting that the Pittsburgh researchers were required to know that the invention contained every limitation of each patent claim at the time of conception. University of Pittsburgh v. Hedrick, No. 08-1468, 2009 (Fed. Cir.)
-
Infrastructure investment – A bridge to good returns
January / February 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Trillions of dollars will be invested in developing and repairing infrastructure in the next few years, and with good reason. From collapsing bridges to crumbling levees, recent events have highlighted the need for costly structural upgrades. With governments strapped for cash, the door is wide open for private investors to get involved in financing infrastructure construction and repair. In light of the risk and high capital requirements, this article explains why index-based investments, such as exchange traded funds, may be the way to go.
-
Year end business planning – Timely tips to tame the tax tiger
Year End 2008
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: As 2008 comes to a close, it’s a good time to review your year end tax plans and take advantage of last-minute strategies that can reduce your company’s tax bill. This article provides some tax-saving ideas to explore, such as changing your accounting method, deferring tax on advance payments, buying equipment now so you can take advantage of higher expensing limits, and others.
-
Could you be taxed in multiple states? How domicile affects your estate plan
August / September 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Where a person makes his or her home (his or her domicile) is primarily a lifestyle choice. But it can also have a financial impact, especially if the person divides his or her time among two or more states. Without careful planning, the person may find him- or herself in an unfortunate situation of having multiple states competing for his or her tax dollars. This article explains the estate tax implications of domicile. (Updated: 11/30/12)