608

Showing 1–16 of 23 results

  • The importance of an insurance coverage audit

    January / February 2021
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Insurance is a fact of life for real estate investors. From start to finish, each project needs to have the proper insurance. The time to wonder whether you’re properly insured is before there’s an issue. To be safe, hiring a qualified professional to help conduct an insurance coverage audit may be necessary. This article reviews coverage audits and how they can reduce the odds of an uncovered incident undermining the project’s profitability — or worse.

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  • Do you own a closely held family business? Sec. 6166 may help ease the sting of estate taxes

    March / April 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Assets such as an illiquid closely held business can pose unique estate planning challenges. Indeed, even with the gift and estate exemption amount at an inflation-adjusted $11.58 million for 2020, these taxes can continue to be burdensome if a family has a significant amount of wealth tied to a family business. This article explains how Internal Revenue Code Section 6166 can provide some tax relief.

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  • Are you holding a raffle? This ticket to revenue carries compliance concerns

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Raffles are tried-and-true fundraising vehicles. But organizations need to put on their “compliance hats” when holding this activity. This article describes the tax concerns about the unrelated business income that can be produced by a raffle.

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  • The call’s coming from inside – Fighting fraud in your firm

    Spring 2019
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Law firms usually are stocked to the rafters with intelligent people, but they’re not immune to fraud. In fact, these businesses generally may share characteristics that can make them particularly vulnerable. That’s why this article discusses what law firms need to know, what to look for and how to protect themselves from schemes perpetrated by attorneys, managers or support staff.

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  • Make the most of IRA contributions and deductions

    June / July 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Individuals can both boost their retirement savings and cut their tax bills for 2018 by making additional contributions to traditional Individual Retirement Accounts (IRAs). This article explains that, if individuals make contributions during the year before their tax returns are due, they may be able to deduct some, or all, of the contributions from their taxable income. In addition, the article points out that deadlines and reporting are important in ensuring people make the most of any possible contributions and deductions.

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  • Fair use doctrine – Comedy routine fails to get laughs from plaintiff — or court

    April / May 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Imitation may be the sincerest form of flattery. But imitation can also be unlawful infringement if use of copyrighted material isn’t deemed “fair.” This article explains what happened when the fair use doctrine was applied to a theater company’s use of a famous Abbott and Costello comedy routine. Much to the surprise of the parties, the Second Circuit provided a twist ending. TCA Television Corp v. McCollum, No. 16-134, Oct. 11, 2016 (2d Cir.)

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  • Reviewing your company’s buy-sell agreement

    April 2017
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Many savvy businesses establish buy-sell agreements in case a co-owner voluntarily or involuntarily leaves. But it’s not enough to draft such an agreement; the document must be periodically reviewed and perhaps updated. This article examines key aspects to re-evaluate — including triggering events, structure and funding sources.

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  • Reviewing your company’s buy-sell agreement

    Spring 2017
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Many savvy businesses establish buy-sell agreements in case a co-owner voluntarily or involuntarily leaves. But it’s not enough to draft such an agreement; the document must be periodically reviewed and perhaps updated. This article examines key aspects to re-evaluate — including triggering events, structure and funding sources.

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  • The ins and outs of control and marketability

    July / August 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Valuation discounts are one of the most subjective — and contentious — issues when valuing a business interest for litigation purposes. Their size can vary significantly, depending on the facts and circumstances of the case. This article describes some strategies valuators often use in determining premiums and discounts and notes the importance of clearly defining the appropriate basis of value.

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  • Following the new PATH – Recent tax law extends depreciation expensing tax breaks — and more

    Spring 2016
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Manufacturers and distributors tend to invest heavily in equipment, technology upgrades and leasehold improvements. Among numerous other provisions, the PATH Act of 2015 retroactively reinstated many tax breaks related to depreciating these assets. This article provides details on some depreciation-related breaks that have been permanently carved into the IRS rules and others that have been extended for several years. It also highlights the importance of planning ahead to reap the full benefits of the broad-reaching PATH Act.

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  • How “selling” your customers can help you sell your business

    Year End 2015
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: For many business buyers, expanding their customer base is a primary acquisition objective. This article advises sellers that, while it’s possible to market their customer base to buyers in general, it’s easier to sell customers to a particular buyer whose objectives are known. Sellers are encouraged to examine the buyer’s business, particularly its customer list and its strategic plans.

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  • Planning to avoid or minimize the 3.8% net investment income tax

    September 2015
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: The net investment income tax, or NIIT, is a 3.8% surtax on investment income collected from higher-income individuals. It first took effect in 2013. This article explains the NIIT’s basics, how to determine exposure to it, and strategies for avoiding or minimizing such exposure.

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  • Beyond the eye of the beholder – How objective is your appraisal process?

    Spring 2015
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Customers are often wary of trading in their vehicle at a dealership because of what they fear might be an unfair valuation of their car or truck. But trade-ins are important to dealerships because they can be necessary to make a sale. So, when a customer walks in the door inquiring about a trade-in, the dealership better have an effective appraisal process in place.

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  • It’s not too late! Boosting retirement savings with catch-up contributions

    January / February 2015
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: For workers 50 or older who are late to the savings game, it’s not necessarily too late to look forward to a secure retirement. This article explains how catch-up contributions to IRAs and 401(k)s can accelerate one’s progress, along with options available for the self-employed.

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  • Supreme Court allows early rebuttal of efficient markets theory

    Fall 2014
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: A recent U.S. Supreme Court ruling could have a significant effect on private securities fraud class actions. This article describes how the Court gave corporate defendants the right to rebut the efficient markets theory presumption at the class certification stage. Allowing such rebuttals could make bringing class actions more difficult for shareholders. The court, however, didn’t go as far as many corporations had hoped. Halliburton Co. v. Erica P. John Fund, Inc. (U.S. 2014) Basic Inc. v. Levinson (U.S. 1988)

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  • Power of attorney abuse: What can you do about it?

    February / March 2014
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: A financial power of attorney — sometimes called a “power of attorney for property” or a “general power of attorney” — can be a valuable planning tool. But it’s susceptible to abuse by scam artists, dishonest caretakers or greedy relatives. A broadly written power of attorney gives an agent unfettered access to the principal’s bank and brokerage accounts, real estate, and other assets. This article explains how to look out for the interests of loved ones and lists steps that can prevent abuse.

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