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Showing 1–16 of 27 results
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Preserve wealth for future generations with a spendthrift trust
November / December 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: For some people, protecting their wealth after it’s been transferred to beneficiaries is just as important as reducing the tax liability on the transfers. Attaching spendthrift language to a trust can provide peace of mind that one’s hard-earned wealth won’t be frivolously spent by heirs or seized by their creditors. This article explains the ins and outs of a spendthrift trust.
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Don’t roll the dice – Rules for charitable gaming activities
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Gaming can seem like an appealing and low-cost option for boosting nonprofit revenues. But bingo, poker tournaments, raffles and the like are subject to some strict tax rules and local laws where noncompliance could lead to penalties and even personal liability for board members. This article discusses what nonprofits need to know about unrelated business income, excise taxes, and reporting and withholding requirements.
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Don’t roll the dice – Rules for charitable gaming activities
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Gaming can seem like an appealing and low-cost option for boosting nonprofit revenues. But bingo, poker tournaments, raffles and the like are subject to some strict tax rules and local laws where noncompliance could lead to penalties and even personal liability for board members. This article discusses what nonprofits need to know about unrelated business income, excise taxes, and reporting and withholding requirements.
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How to track your personal cash flow
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Monitoring cash flow is one of the most important tasks for any business — and the same is true for families. Net worth, on its own, doesn’t give an idea of income and spending, which tend to be better indicators of true financial health. This article explains how to perform a personal cash flow analysis.
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Wealth preservation and estate planning go hand-in-hand
March / April 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: A central tenet of any estate plan is the protection of your assets. Asset protection strategies can range from simple to quite sophisticated. This article explores several asset protection strategies, with the main takeaway being that it’s best to begin planning earlier rather than later.
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Keep these trustee traits front and center
Winter 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: A critical but often overlooked aspect of estate planning is deciding who will serve as the trustee for your estate. This person will be responsible for managing all related financial, tax and administrative affairs and, therefore, should be chosen carefully. This article addresses the trustee’s duties and the decision about whether to designate an individual or a corporate trustee to handle settling the estate. Trustee services and fees also are discussed.
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Is seller financing right for your next transaction?
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: The commercial real estate market has been steadily making improvements since the 2008 financial crisis. While traditional financing is readily available, seller financing may be another viable option for many investors. This article highlights what real estate investors need to know.
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A match game – What to look for before becoming a fiscal sponsor
August / September 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: More and more these days, smaller nonprofit organizations, or groups of individuals who aren’t tax-exempt, are asking larger, more senior nonprofits to sponsor a project. This article explains the concept and suggests what an organization should consider before agreeing to become a fiscal sponsor.
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Why the Rehabilitation Act encourages active accommodation
May / June 2018
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: The Rehabilitation Act prevents federal government agencies and contractors from discriminating against disabled individuals. This article looks at an Eleventh Circuit case in which a disabled employee claimed that his employer had failed to make reasonable accommodations under that act. Employees in such circumstances bear the burden of identifying an accommodation. Boyle v. Pell City, No. 16-16362, Aug. 10, 2017 (11th Cir.)
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Recognizing the warning signs for liquidity risk
Spring 2018
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: According to regulatory reports, liquidity risk has been increasing in recent years for “smaller” banks (those with assets under $10 billion). Reasons for this trend include loan growth accompanied by shrinking liquid asset holdings and increasing reliance on noncore and wholesale sources. This article discusses elements of sound liquidity risk management, including ensuring effective board and management oversight, adopting appropriate strategies, policies, procedures and limits to manage and mitigate liquidity risk, and implementing appropriate liquidity risk measurement and monitoring systems.
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It’s time to pay – Revenue vs. profit-based compensation
Fall 2017
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Today’s partner compensation typically goes beyond the traditional lockstep pay structure of years past. The question for firms may revolve around whether to compensate based on the revenue or profit each partner generates. But is a revenue-based compensation system effective? This article explains why a profit-based system may be the better way to achieve a firm’s long-term goals.
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Take the worry out of business valuations
October 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Appraisals can inspire anxiety for — and excuses from — many business owners. Yet there are some legitimate reasons to obtain an appraisal regularly or, at the very least, to familiarize oneself with the process. This article describes good reasons to obtain a valuation and three “pillars” of the process.
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Take the worry out of business valuations
Fall 2016
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Appraisals can inspire anxiety for — and excuses from — many business owners. Yet there are some legitimate reasons to obtain an appraisal regularly or, at the very least, to familiarize oneself with the process. This article describes good reasons to obtain a valuation and three “pillars” of the process.
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Watch out for these common M&A deal obstacles
June / July 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Although it’s probably impossible to avoid every road bump, anticipating obstacles is critical for both parties of an M&A deal. This article describes some common deal-killers, such as false impressions and price disputes. It advises sellers to prepare records for due diligence well in advance and advises buyers to line up financing before making a serious offer.
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Don’t overlook tax apportionment when planning your estate
May / June 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: If one expects his or her estate to have a significant estate tax liability at death, he or she should pay attention to the tax apportionment clause in a will or revocable trust. An apportionment clause specifies how the estate tax burden will be allocated among beneficiaries. Omission of this clause, or failure to word it carefully, may result in unintended consequences. This article explains how an apportionment clause works and the pitfalls if it’s omitted.
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Staying power – Buyers can benefit when sellers take a postsale role
June / July 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Business sellers may wish to retain a management role in their companies after they’ve been sold. Understanding that such an arrangement can aid the integration process and provide other benefits, buyers sometimes even require selling owners to stay on. However, as this article explains, other buyers are wary of a former owner’s involvement and need to be convinced of its merits.