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Showing 1–16 of 24 results

  • QTIP trust – The right trust for your blended family

    September / October 2023
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: If a person is currently in a second marriage and has older children from the first marriage, this trust may be of interest: a qualified terminable interest property (QTIP) trust. It can provide future security for both a surviving spouse and any children from a prior marriage. Plus, it can provide flexibility to an estate plan. This article explores the ins and outs of a QTIP trust.

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  • Inflation and rising interest rates: What to expect

    Winter 2023
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: The inflation rate hit highs in 2022 not seen since the early 1980s, and the federal funds interest rate has continued to climb steadily, after historically low rates during the height of the pandemic. Few nonprofit leaders have dealt with such economic conditions before. This article provides some insights on the landscape ahead and how nonprofit organizations might prepare to navigate it.

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  • Inflation and rising interest rates: What to expect

    Year End 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: The inflation rate hit highs in 2022 not seen since the early 1980s, and the federal funds interest rate has continued to climb steadily, after historically low rates during the height of the pandemic. Few nonprofit leaders have dealt with such economic conditions before. This article provides some insights on the landscape ahead and how nonprofit organizations might prepare to navigate it.

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  • 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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