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Showing 17–25 of 25 results

  • Using the GST tax exemption to build a dynasty

    May / June 2013
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Those wishing to preserve their wealth for generations to come will need to leverage their generation-skipping transfer (GST) tax exemption. To ensure that the exemption goes as far as possible, it’s important to allocate it wisely. The American Taxpayer Relief Act of 2012 made permanent several GST tax-related provisions, including the automatic allocation rules. Understanding these rules — and when to opt out — can help focus the exemption where it will do the most good. This article shows that, with careful planning, it’s possible to create a “dynasty trust” — a trust that continues for several generations.

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  • International acquisitions – Circling the globe for deals

    October / November 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Although the U.S. economy remains sluggish, other regions of the world currently are experiencing rapid growth. But before making a cross-border deal, it’s important to consider the risks as well as the rewards. This article points out that one of the biggest challenges of a foreign acquisition is integrating the two corporate — and national — cultures. A sidebar highlights Brazil as home to some of the best acquisition opportunities right now.

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  • Compilations, reviews, audits – Be confident about the differences

    June / July 2011
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: CPAs prepare three types of financial statements — compilations, reviews and audits — in order of increasing assurance level and cost. Unfortunately, many lenders are unfamiliar with the term “assurance” and how these offerings differ. This article explains what each type involves and the circumstances in which a particular approach might be best.

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  • Owners’ compensation: Too much, too little, or just right?

    May / June 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: The question of owners’ compensation is frequently debated in shareholder disputes, divorces and IRS inquiries. Owners’ compensation can vary significantly from company to company depending on whether owners take too much — or draw minimal salaries because they undervalue their contributions or because the business is cash poor. This article explains how a valuator can help a company estimate a range of reasonable replacement compensation that eliminates “owner bias” and adjusts income to a level that reflects economic reality based on objective market data.

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  • Get a handle on multistate sales and use tax issues

    Spring 2011
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Over the last few years, the recession has caused many construction companies to expand into other states or even explore international options. It’s critical that contractors doing business in several states understand how each state’s sales and use tax laws will affect their business. This article explains how laws and regulations can vary widely from state to state, including how they differ in their treatment of contracts with tax-exempt entities.

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  • When must public companies reveal merger negotiations?

    October / November 2010
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: This article talks about a recent federal court ruling that provides valuable guidance on when public companies must disclose merger negotiations. Once negotiations become material, companies may have a duty to disclose them if failure to do so makes other statements misleading. However, this and other cases reaffirm the principle that public companies have no general duty to disclose merger negotiations, as opposed to merger agreements.

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  • Valuation expertise is critical when a company is liquidating

    May / June 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Both financially distressed businesses and buyers considering acquiring a company in bankruptcy require the expertise of an experienced valuator. These experts can help owners make informed decisions about their troubled company’s future and maximize liquidation proceeds. And, as this article explains, valuators can provide buyers with accurate appraisals of bankrupt businesses and their assets.

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  • How to keep bad apples from spoiling your board

    Spring 2010
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Most nonprofit board members understand their roles and are dedicated to working in a cooperative spirit to achieve the organization’s strategic goals. But one rogue member can easily hinder the effectiveness of a board — and its organization. Most disruptive board behavior probably can be classified as merely annoying or insensitive, but immediate action is warranted when a board member betrays confidentiality or pursues a personal agenda. Nonprofits are encouraged to thoroughly screen prospective members and regularly monitor meetings to spot signs of trouble before they get out of control.

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  • Seeing a claim through to fruition requires an eye for details

    January / February 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: One might assume that a claim for “differing site conditions” would cover items such as additional pile depths and the removal and replacement of unsuitable subsurface material under slab-on-grade floors. This article looks at a case involving the Army Corps of Engineers and a storage base in Israel that shows a court might not make the same assumption.

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