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Showing 1–16 of 21 results

  • Net gifts – A gift-giving technique that makes sense in certain situations

    June / July 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Lifetime giving is a smart strategy to reduce a person’s taxable estate. However, if one’s $12.06 million federal gift and estate tax exemption has been exhausted, his or her gifts may be fully taxable at the 40% rate. In this case, consider making “net gifts.” This article explains that this technique requires the gift’s recipient to agree to pay the gift tax as a condition of receiving the gift, thus reducing the gift’s value for gift tax purposes.

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  • Strategic M&A due diligence should look to the future

    May / June 2022
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. This article explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.

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  • Strategic M&A due diligence should look to the future

    May / June 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. This article explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.

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  • Beware the pitfalls of using EBITDA multiples

    March / April 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Business owners and their legal advisors may be tempted to rely on multiples of earnings before interest, taxes, depreciation and amortization (EBITDA) to estimate the value of a business. This article explains why this shortcut can be costly when it’s used for federal transfer tax, litigation or M&A purposes.

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  • Beware the pitfalls of using EBITDA multiples

    March / April 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Business owners and their legal advisors may be tempted to rely on multiples of earnings before interest, taxes, depreciation and amortization (EBITDA) to estimate the value of a business. This article explains why this shortcut can be costly when it’s used for federal transfer tax, litigation or M&A purposes.

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  • Finding your footing after a spouse dies unexpectedly

    January / February 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Death is a topic few wish to think about. It’s one reason people tend to put off estate planning until later in life. But what if a spouse unexpectedly dies? This article details several steps that must be taken after a spouse dies, including handling emotional responses, obtaining a death certificate and making notifications.

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  • Should there be national bank charters for “fintech” companies?

    Spring 2017
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: The Office of the Comptroller of the Currency (OCC) is considering issuing special-purpose national bank charters to financial technology (fintech) companies, such as online lenders, payment processors and digital currency firms. Both community banking advocates (concerned about unfair competition) and state banking regulators (who fear their authority will be preempted) have criticized this initiative. This article discusses the pros and cons of these charters. It also suggests that community banks should monitor the OCC’s continuing exploration of charters for fintech companies and evaluate the potential impact on their business strategies.

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  • ACFE report: Awareness can help fight fraud

    January / February 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: For the last 20 years, the Association of Certified Fraud Examiners (ACFE) has published a biennial study to raise awareness about occupational fraud. This article summarizes key findings from the 2016 Report to the Nations on Occupational Fraud and Abuse, including the costs and duration of fraud, common scams, and detection and prevention methods.

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  • Know your options for business interest transfers

    August 2016
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Business owners should always know their options when it comes to their company and its relation to their estate plans. This article looks at two commonly chosen vehicles for transferring ownership interests in a business: GRATs and IDGTs. A sidebar offers four more options to consider, including outright gifts and family limited partnerships.

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  • Is it time to revisit captive insurance?

    May / June 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Many companies, whether they’re large or small, use captive insurance companies to help meet their risk management needs while also controlling costs and reducing taxes. This article explains the benefits of captives and how several new Tax Court cases may create fresh opportunities for companies to establish captives.

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  • Tax Court disallows property owner’s bad debt deduction

    May / June 2015
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: A long-time real estate investor who also made occasional loans learned the hard way about what does — and doesn’t — qualify as deductible business bad debt. He claimed he was entitled to a deduction for a “business bad debt” because he had made the loan for the sole purpose of obtaining interest income. But this article explains why the Tax Court rejected his reasoning. Langert v. Commissioner (Tax Ct. 2014)

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  • 6 steps for choosing the right DMS system

    March / April 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: A dealership management software (DMS) system is critical to successful operations. It’s the engine that helps dealers efficiently manage inventory, accounting, customer relationship management, sales, financing and back office functions. But there are many DMS solutions available, ranging from expensive high-end systems with dynamic and complex functionality to less robust and less costly ones that are adequate for many smaller dealerships. This article offers six steps to help a dealer choose the right system.

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  • Keys to ESI authentication

    September / October 2014
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Electronically stored information (ESI) has assumed a prominent role in commercial and other types of litigation. Like any evidence, it must satisfy the rules for authentication, but it requires sufficient evidence to establish that it hasn’t been changed since its creation or a particular relevant date. This article describes several types of ESI authentication, including hashing, metadata and digital signatures.

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  • Audit committees: Are they on top of fraud and corruption?

    August / September 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Although the audit committee’s top priority continues to be overseeing financial reporting, both regulators and investors expect it to take a proactive role in a company’s corporate governance and risk management programs. In particular, the committee should actively monitor and evaluate the organization’s antifraud and anticorruption efforts. This article examines a real-world instance of an audit committee’s failure to do so and notes ways that an audit committee should ensure that management is setting the right “tone at the top.”

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  • 4 lean manufacturing fundamentals you can count on

    Summer 2014
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Lean companies make their products as efficiently as possible, using the least possible staff time, equipment and working capital. Originally imported from Japan in the 1980s, lean manufacturing continues to play a key role in every successful U.S. manufacturer. Increased global competition and declining operating margins make four particular lean manufacturing fundamentals especially important in today’s marketplace. This article describes how each one contributes. Recommended Article

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  • Year end tax planning – 5 strategies you shouldn’t overlook

    September / October 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: As the end of 2013 approaches, it’s time to think about year end tax planning. This article offers five often overlooked strategies that should be considered. They involve credit cards, traditional IRAs, securities, withholding and mutual fund investments.

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