607
Showing all 14 results
-
Estate planning and asset protection planning go hand in hand
March / April 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Business owners understand the importance of protecting the company’s wealth from the claims of creditors and lawsuits. Doing so ensures that more wealth will be available to pass to family members. This article explains that the way a business is structured can affect its level of asset protection. It also discusses strategies to build asset barriers.
-
Avoiding unexpected medical bills with the federal No Surprises Act
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Nearly one-fifth of emergency visits and 16% of in-network hospital stays result in at least one charge from a provider that’s outside the patient’s health insurance network, according to a recent report by the Peterson Center on Healthcare and the Kaiser Family Foundation. This article notes that the federal No Surprises Act (NSA) attempts to address this situation and explains how the NSA works and when it applies.
-
Deducting a trust’s charitable donations
September / October 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: It may be desirable to donate assets held in a trust. But before making such a donation, it’s important to understand the differences, for tax purposes, between individual and trust donations and the circumstances under which donations by a trust are deductible. This article examines the tax treatment of individual and trust donations.
-
Tax Cuts and Jobs Act – Factoring tax reform into the valuation equation
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: The Tax Cuts and Jobs Act (TCJA) — enacted in late 2017 — will fundamentally alter the tax rules for businesses. This article explains some of the favorable and unfavorable provisions that valuation professionals must evaluate when they estimate the value of business interests.
-
Trademark law – Registration requires actual provision of services
August / September 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Does simply offering a service, without actually providing it, trigger the federal “use in commerce” requirement to register a trademark? For the first time, the U.S. Court of Appeals for the Federal Circuit has addressed this common question. This article looks at the decision, which had a major impact on a registration dating back to 2009. Couture v. Playdom, Inc., No. 2014-1480, March 2, 2015 (Fed. Cir.) Aycock Engineering, Inc. v. Airflite, Inc., No. 2008-1154, March 30, 2009 (Fed. Cir.)
-
How COSO helps nonprofits bolster internal controls
Winter 2015
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: For more than two decades, COSO — a joint initiative of several professional accounting groups — has provided for-profit companies with guidance on designing and maintaining internal controls. COSO recently revised its original framework with the release of Internal Control — Integrated Framework. As this article explains, not all of the updated framework will apply to nonprofits, but the new guidance can provide a structure for organizations trying to establish, strengthen or assess their internal controls.
-
Workplace violence – Proactive efforts foster safe, productive work environments
Fall 2014
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: No one thinks their factory or warehouse will be the setting for a work-related homicide — until it’s too late. But much more common than well-publicized workplace shootings are threats, bullying, emotional abuse, intimidation and assaults. If left unchecked, these less severe violent behaviors can escalate into more serious situations. This article looks at the different types of workplace violence and steps that companies can take to minimize the opportunities for violence to occur.
-
Weighing in on your borrowers’ working capital levels
Summer 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: An ample amount of working capital allows assets to be converted to cash quickly, enabling borrowers to cover current obligations. But too much cash tied up in working capital can prevent borrowers from positive courses of action that will help grow the business, such as expanding to new markets or investing in equipment. This article discusses collections, inventory and accounts payable as they pertain to working capital management.
-
5 tips for donating artwork
March / April 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Valuable works of art may be ideal candidates for charitable donation. Generally, it’s advantageous to donate appreciated property to avoid capital gains taxes. Because the top capital gains rate for art and other “collectibles” is 28%, donating art is particularly effective. This article offers five tips to keep in mind, including getting an appraisal, being cognizant of the related-use rule, and considering a fractional donation.
-
Tax Court covers much ground in IRS dispute
Fall 2011
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Some cases that go before the U.S. Tax Court are more dynamic than others. This article looks at one estate valuation case in which the court addressed two areas of dispute: the propriety of tax affecting and the guideline public company valuation method. Estate of Gallagher, T.C. Memo. 2011-148 (June 28, 2011) Gross v. Commissioner, T.C. Memo. 1999-254 (July 29, 1999)
-
So you’ve bought a troubled company: Now what?
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: If there’s a silver lining to a weak economy, it’s that the M&A market is brimming with bargains for buyers with the cash to acquire them. Financially distressed companies, in particular, can look inexpensive relative to their growth potential. But getting a good price is only part of a successful deal: Buyers must also be able to turn that troubled acquisition around. This article shows how to weigh opportunities vs. risks, and the steps to take following the transaction.
-
Refinancing? Know the tax rules
July / August 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: A basic understanding of tax rules when refinancing a mortgage can help borrowers make the most of interest deductions and avoid tax surprises. Issues to consider involve whether one does a straight replacement loan or a cash-out refinancing, and how “points” are deducted under different circumstances.
-
Nonpublic information considered in valuing securities
January / February 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: In one recent case, a district court held that it was reasonable for a jury to conclude that material nonpublic information possessed by the defendants affected the fair market value of certain securities. The case is significant because it seems to offer a novel interpretation of the phrase “reasonable knowledge of relevant facts” in the definition of fair market value. The decision suggests that even nonpublic information can be a “relevant fact.”
-
ACFE study quantifies employee fraud
Spring 2009
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: The Association of Certified Fraud Examiners’ latest Report to the Nation on Occupational Fraud and Abuse estimates that U.S. organizations lost about 7% of their annual revenues — or $994 billion — to fraud in 2008. And the most costly form of fraud involves misstated financial statements. Understanding the most common types of fraud and their costs can make it easier to identify these costly schemes. This article details some of the statistics.