594

Showing 1–16 of 22 results

  • Executive compensation requires informed decision-making

    April 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Business owners want to compensate themselves and their top executives fairly and competitively for their work, results and commitment. But how can they do so without attracting undue IRS scrutiny and claims of inappropriate compensation? This article explains some important factors to consider for both C corporations and flow-through entities.

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  • Oops, you overfunded your 529 plan — now what?

    Spring 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: If money is held too long in a Section 529 college savings plan, there could be tax consequences. This article describes alternatives for savers who have overfunded their accounts.

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  • 4 common payroll fraud schemes

    March / April 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Dishonest employees may test the waters with payroll scams before they attempt bigger, bolder fraud ploys. Staff training can help reduce an employer’s risk. This article covers four payroll-related scams: 1) doctored hours, 2) ghost employees, 3) commission fraud and 4) direct deposit redirect schemes.

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  • The tax side of transportation benefits: Are you up to speed?

    Winter 2020
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: One provision of the Tax Cuts and Jobs Act (TCJA) dramatically altered the treatment of so-called “qualified transportation fringes” (QTFs). This article explains the new treatment including the IRS’s interim guidance that helps nonprofits determine how much they must increase their UBTI if they offer qualified parking benefits. Several other clarifications in the guidance are discussed.

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  • Not every plan that benefits retirees is an ERISA plan

    June / July 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: The fact that a compensation arrangement can provide a substantial source of income in retirement doesn’t make it subject to ERISA. That was the result the U.S. Court of Appeals for the Second Circuit delivered to three former partners of Booz Allen, a consulting company. This article reviews the case, which serves as a helpful primer on the definitional limits of an ERISA “retirement” plan.

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  • How tax law changes may affect the cost of capital

    November / December 2018
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: The costs of debt and equity capital are key components of business value under the income approach. But traditional methods of calculating the cost of debt, the cost of equity and the relative percentages of debt vs. equity financing may not be relevant under the Tax Cuts and Jobs Act (TCJA). This article explains what the weighted average cost of capital (WACC) is, how it’s used in the income approach and what aspects of the income approach could change for valuations with effective dates after the TCJA was enacted.

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  • Document storage solutions – Should you use an electronic filing cabinet?

    Fall 2018
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Traditionally, important financial and tax documents have been stored in paper form in a filing cabinet, fireproof safe or bank safe deposit box. But in the digital age, electronic document storage — also sometimes referred to as “electronic filing cabinets” ― is gaining in popularity. This article discusses the trend of electronic storage, as well as the pluses and minuses of Web-based and self-hosted storage systems.

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  • Estate of Kollsman – The valuation of art . . . and the art of valuation

    March / April 2018
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: The U.S. Tax Court recently decided a high-profile estate tax case involving the valuation of two Old Master paintings from the 17th century. This article summarizes the details of this case and explains how it has implications that extend to valuations of other types of assets. Estate of Kollsman v. Commissioner, T.C. Memo. 2017-40 (Feb. 22, 2017)

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  • How to steer clear of tax issues related to shareholder loans

    Fall 2017
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Owners occasionally borrow funds from their businesses. This article explains the importance of treating these transactions as bona fide loans and charging an “adequate” rate of interest. It also provides a list of factors the IRS considers when evaluating corporate advances to shareholders.

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  • How to steer clear of tax issues related to shareholder loans

    October 2017
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Owners occasionally borrow funds from their businesses. This article explains the importance of treating these transactions as bona fide loans and charging an “adequate” rate of interest. It also provides a list of factors the IRS considers when evaluating corporate advances to shareholders.

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  • Is a noncharitable purpose trust right for you?

    January / February 2017
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: There are two trust types that don’t require one or more human beneficiaries: charitable trusts and noncharitable purpose (NCP) trusts. A charitable trust is the more common of the two, but an NCP trust could also be a formidable tool to help achieve one’s estate planning goals. This article explains how an NCP trust works and details its drawbacks.

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  • Where’s the money? Ensuring fair outcomes in divorce cases

    September / October 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Allegations of hidden assets, or even fraud, can muddy the waters and heighten tension in divorce cases, making a fair resolution difficult. Especially when a private business interest is involved, valuation and forensic accounting expertise is key in helping spouses equitably divide their assets. This article discusses some strategies moneyed spouses sometimes use to attempt to hide business assets, delay revenue recognition or overstate expenses.

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  • When an inheritance is too good to be true – How income in respect of a decedent works

    July / August 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Even though most inherited property is tax-free to the recipient, this isn’t always the case with property that’s considered IRD. If a person has large balances in an IRA or other retirement account — or inherits such assets — IRD can be a significant estate planning issue. This article explains how to minimize or possibly eliminate IRD.

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  • Tips for preventing fraud in your organization

    Summer 2014
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Fraud doesn’t just hurt a nonprofit’s bottom line — it also could do devastating damage to its reputation. However, this article discusses how, by implementing some simple controls, an organization can help protect itself from these risks. These controls involve segregation of accounting duties, fraud awareness training for all employees, establishment of a fraud hotline, and risk assessment.

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  • Another one bites the dust – Tax court rules against FLP

    September / October 2012
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: A family limited partnership (FLP) can be a viable tax-advantaged method of handling assets — but only if it’s established and administered correctly. This article looks at an FLP that the IRS successfully challenged. It explains some of the specific factors that led the Tax Court to conclude that the decedent’s asset transfers were not the bona fide sales that would have qualified the FLP for favorable tax treatment.

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  • Harder than it looks – Changing business structures calls for careful planning

    Winter 2008
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Contractors who are starting new businesses must be careful when choosing the form of ownership, or business structure, for those businesses. This article explains the types of business structure available, how each one operates, and some pitfalls that are inherent with the various structures. A sidebar discusses five things you must consider when choosing a business structure, such as the amount of liability you’re willing to assume and state regulations. (Updated 5/29/12)

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