612
Showing 17–30 of 30 results
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Exploring IRA investments in commercial real estate
March / April 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Investors have used self-directed IRAs to invest in residential real estate for some time now. But savvy investors can also direct those funds toward commercial real estate, which typically provides higher returns and attractive tax benefits. But a real estate purchase made through an IRA has some important differences from a regular real estate transaction. This article explores both the advantages and the risks of these investments.
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What’s their motivation? One simple question can yield a wealth of information
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: When business buyers first meet with the owners of a potential acquisition target, almost no question is more important than, “Why are you selling?” Similarly, a buyer’s impetus can tell the seller everything from how much it’s willing to pay to how it will handle integration. This article explains how a buyer’s or seller’s motivation can help determine whether an M&A transaction may or may not be worth pursuing.
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Bar-code systems can help protect small tools
Spring 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Throughout the year, many construction companies tend to see a ton of small tools mysteriously disappear at the hands of petty thieves and dishonest employees. The good news is that they can nip tool thefts in the bud by integrating the right technology into their operations. One intriguing option is bar-code technology. This article explains how it can not only improve management efficiency, but also be integrated into an accounting system to boost the value of tool-related data and streamline procurement of these assets.
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Fiscal sponsorships – Extending a “hand up” to new nonprofits
Spring 2014
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Fiscal sponsorships can benefit established nonprofits as well as charitable projects that lack 501(c)(3) status. Such relationships can provide much-needed infrastructure and fiscal management to a project, make more funds available, and enhance the project’s credibility. But as this article discusses, before agreeing to sponsor a group, it’s important to understand how such sponsorships work and the potential risks involved.
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Personal financial accounts: Is it time to consolidate?
February / March 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Over time, many people accumulate multiple bank, investment and other financial accounts. While that’s often a natural byproduct of financial success, whittling down the number of accounts can offer several benefits. This article examines the advantages of consolidation and discusses the process. But it also notes that it’s possible to overdo it.
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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.