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  • Marroquin v. Marroquin – Evaluating goodwill for a one-person business

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: In divorce cases, the treatment of a closely held business’s “goodwill” varies from state to state. It also depends on the nature of the business. This article discusses the concept of goodwill in a divorce context and highlights a recent Utah appeals court case which determined that there was no enterprise (institutional) goodwill in a business that entirely depended on the owner-spouse’s efforts and reputation.

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  • Bad news: IRA rollovers now limited to one per year

    June / July 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: Through the end of 2014, individuals with more than one individual retirement account (IRA) could take a distribution from an account and, so long as the funds were either rolled back into the same account or moved to another IRA within 60 days, they could be fairly confident that the transaction wouldn’t be taxed. What’s more, they typically could do a distribution-and-rollover from each of their IRAs, with none being taxed. But, that’s no longer the case. With a few exceptions, the IRS has limited IRA rollovers to one in each 12-month period, across all of an individual’s SEP, SIMPLE, traditional and Roth IRA accounts. This article explains the new rule.

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  • Uncle Sam wants you to invest in technology and training

    Spring 2015
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: The White House recently announced a series of executive actions for subsidies totaling roughly $550 million for investments in advanced manufacturing. These actions provide financial incentives for your company to increase spending on technology and training, if it’s not already part of your 2015 budget. This article discusses the three pillars of support that underlie the president’s manufacturing initiatives: enabling innovation, securing the talent pipeline and improving the business climate.

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  • Is it time for a spinoff?

    October / November 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: The current market is particularly receptive to spinoff deals, but spinning off a division or subsidiary can be a tricky process, requiring finesse during negotiations and postsale integration. As a seller, it’s important to not only get a good price for the subsidiary, but also minimize any negative impact on remaining holdings. This article discusses the factors that can affect a company’s decision to do a spinoff and why it’s easier to sell a standalone subsidiary than an internal division.

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  • Getting around the $25 deduction limit for business gifts

    July 2014
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: Sometimes doing business entails making gifts to customers, clients, employees, and other business entities and associates. For numerous reasons, such gifts often make perfect business sense. Unfortunately, the tax rules limit the deduction for business gifts to a less-than-generous $25 per person per year — a limitation that hasn’t been raised in decades. But this article offers a quick rundown of some major exceptions to the $25 limit.

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  • Reengineering your practice’s revenue cycle

    Summer 2013
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: A medical practice’s financial success depends on how well it manages the revenue cycle. Real-world efficacy points to a few fundamental strategies for reengineering the ways that a practice generates revenues. This article discusses analyzing payer contracts, establishing each patient’s financial responsibility, using EHR systems, and managing and preventing denials. A sidebar lists several metrics to include.

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  • Should you expand your store’s hours?

    November / December 2012
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: Dealerships that haven’t expanded into evening and/or weekend hours should consider the concept. They may be missing out on a profitable opportunity and not setting themselves above their competition. This article cites a recent survey showing that there has been a rise in service expansion during the recent recession. But it also shows how to determine whether the extra costs are justified.

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  • Just for nonprofits – Accounting rules change for mergers and acquisitions

    Fall 2010
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: Those who are considering joining forces with another organization will want to understand the effects of new accounting standards for mergers and acquisitions — and plan their financial strategies accordingly. This article takes a look at Statement of Financial Accounting Standards (SFAS) No. 164, Not-for-Profit Entities: Mergers and Acquisitions, which outlines how to determine if a new business combination is a merger or an acquisition, and addresses the different methods of accounting involved.

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  • Sec. 1031 exchanges – How to select a qualified intermediary

    September / October 2010
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: Anyone who has ever participated in a Section 1031 exchange (also known as a like-kind exchange) knows the critical role that the qualified intermediary (QI) plays. Yet most states don’t regulate the QI industry. Investors who fail to use truly qualified QIs could regret it. This article discusses why QI selection matters, along with the factors that should be considered before retaining one.

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