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Showing 1–16 of 18 results

  • Estate tax laws continue to change; so should your plan

    February / March 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: The Tax Cuts and Jobs Act doubled the federal gift and estate tax exemption amount from $5 million to $10 million, adjusted annually for inflation. Combined with the unlimited marital deduction and other estate tax provisions, including portability of the exemption, a married couple can easily shelter more than $20 million from federal estate tax. As a result, the need to incorporate estate tax planning strategies into an overall estate plan has been eliminated for everyone other than Hollywood celebrities, professional athletes and Fortune 500 CEOs ― right? Wrong. This article details why an estate plan should address estate tax concerns for both today and the future.

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  • Improve operational performance by improving your forecasting

    November / December 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Dealerships must make accurate forecasts of their sales, expenses, and gross and net profits to make wise decisions about allocating their resources. This article considers key ingredients of accurate forecasting, including current and seasonal trends and appropriate frequency.

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  • The TCJA changes the rules on UBI

    June / July 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: The TCJA contains some significant requirements affecting unrelated business income (UBI). If a not-for-profit engages in “unrelated business” — and even if it doesn’t — it could find that its unrelated business income tax (UBIT) liability increases under the new law. This article covers calculating your UBI, and how an organization might be able to minimize the effects of the changed rules.

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  • Making your website all that it can be

    July / August 2017
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: An auto dealership’s website is a key part of its customers’ online shopping and buying experience. This article offers questions one can ask to determine if a dealership website is up to par.

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  • Intent to infringe – Verdict goes against medical device maker

    Year End 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: When the Supreme Court agreed that a Federal Circuit infringement ruling should be reconsidered, it probably seemed like good news to the medical device maker that had been found liable. However, the new ruling that followed went against the company. As this article describes, the appeals court found the company’s defense position “objectively unreasonable.” Warsaw Orthopedic, Inc. v. NuVasive, Inc., No. 2013-1576, -1577, June 3, 2016 (Fed. Cir.) Commil USA, LLC v. Cisco Sys., Inc., No. 13-896, 2015 (U.S.)

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  • Understanding tax issues related to shareholder loans

    Fall 2016
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Owners occasionally borrow funds from their businesses. If the company has extra cash on hand, a shareholder loan can be a convenient and low-cost option. This article explains the importance of treating these transactions as bona fide loans and charging an “adequate” rate of interest. It also provides a list of factors the IRS considers when evaluating advances to shareholders.

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  • Going boutique? How concierge services can work for your practice

    Summer 2015
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Concierge services provide physicians with the time to truly know their patients and treat each one individually. It’s a great way to personalize a patient’s care, and it allows doctors to get away from the daily grind of medicine and get more in touch with their patients. So, it’s no wonder that “boutique” services continue to pop up. This article explains how concierge services work.

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  • How to meet the challenges of managing a family business

    Summer 2015
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Owners of family businesses face unique challenges that nonfamily-business owners don’t have to worry about. These often arise from the dynamics of family relationships and the need to transfer these into the business environment. This article discusses the importance of setting boundaries and how drafting a family business “constitution” can ward off problems before they occur.

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  • Estate tax relief for family businesses

    June / July 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: If a substantial portion of a person’s wealth is tied up in a family or closely held business, he or she may be concerned that the estate will lack sufficient liquid assets to pay estate taxes. If that’s the case, heirs may be forced to borrow funds or, in a worst-case scenario, sell the business in order to pay the tax. This article explores how an estate tax deferral may be an option.

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  • Put the puzzle together – Dealership valuation is both an art and a science

    May / June 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: When it comes to selling a dealership, or passing the business on to heirs, a basic question arises: How much is it worth? The answer depends on many factors, and this is where the experience of a professional valuator comes into play. As this article explains, a valuator considers many factors, such as book value, “blue sky,” product mix and location.

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  • How flexible is your estate plan?

    April / May 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: It’s crucial to review and update an estate plan in light of significant life changes or new tax laws. It’s equally important to create estate plan flexibility so that an estate’s executor can make postmortem revisions. This article details portmortem estate planning strategies, such as using qualified disclaimers, spousal right of election and QTIP trusts.

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  • Following the paper trail – How financial statements reveal corporate fraud

    July / August 2014
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Corporate fraud often is concealed when a company intentionally misrepresents material information in its financial reports. This article discusses different types of misrepresentations that can result from the misapplication of accounting principles, overly aggressive estimates of figures and material omissions. It also covers how CPAs can uncover manipulation that might not be apparent to the untrained eye.

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  • The longer haul – How new private equity strategies affect business sellers

    June / July 2013
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Due to the recent economic slump, once-opportunistic buyers like private equity (PE) funds are sticking with their acquisitions longer than they did a decade ago. This can be good news for sellers. But PE funds with longer-term strategies will likely perform extensive due diligence and may take a harder line on price and deal concessions. This article discusses strategic options for sellers.

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  • Is your construction company at risk? Understand how to account for claim revenue

    Fall 2011
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: If a construction company encounters unanticipated income, also known as “claim revenue,” it might find itself in hot water with the taxing authorities. So when is a company at risk? As this article explains, it’s important to know when to use the percentage-of-completion accounting method vs. the completed-contract method. And, in deciding what to include each year, contractors need to gather objective, verifiable evidence supporting each claim.

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  • Finding more ways to cut costs

    February / March 2011
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Although the worst of the recession may be behind us, nonprofits are still wise to look for ways to reduce expenses. This article offers a variety of tips for tackling small, possibly overlooked expenses that can nevertheless add up. They range from trimming phone and Internet service to reducing or eliminating vendor costs to “going green.”

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  • Buy-sell agreements – 4 valuation-related pitfalls to avoid

    January / February 2011
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 622

    Abstract: Businesses with multiple owners need to draft buy-sell agreements to protect the owners’ interests in case of a partner/shareholder’s death or retirement. But, all too often, owners make critical valuation-related mistakes when setting up such agreements. This article lists four valuation-related pitfalls to be aware of.

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