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Showing 17–26 of 26 results

  • The small business reporting framework and your customers

    Spring 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: The AICPA’s new Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) has the potential to benefit borrowers and lenders alike. But it’s important for lenders to analyze clients on a case-by-case basis to see whether it’s appropriate to accept financial statements prepared in accordance with the FRF for SMEs. This article looks at what constitutes a “SME” and how the new framework can allow them to improve their financial reporting without incurring the trouble and expense of using Generally Accepted Accounting Principles.

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  • A budding valuation consideration – Explore the world of green building features

    November / December 2013
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: With sustainability becoming more common in both residential and commercial real estate, appraisers are increasingly asked to weigh in on buildings with green features. While green valuations haven’t yet come fully into bloom, the seeds have clearly been planted for environment-related features to affect property value. This article discusses why green matters, and lists factors that valuators can consider when appraising residential properties with green features.

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  • Court rejects lost profits calculation for noncompete breach

    Summer 2013
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: Lost profits damages often pose problems because it’s difficult to calculate them with certainty. This is especially true when direct evidence isn’t available to establish the exact loss caused by a breach of contract. Under such circumstances, courts may allow lost profits to be measured on the basis of projected profits. But there are limits — as shown by this article, which cites one recent breach-of-contract case in which the defendants exposed a critical flaw in the plaintiff’s methodology. Arthur J. Gallagher & Co. v. Babcock, No. 11-30452, Dec. 18, 2012 (5th Cir.)

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  • Federal Circuit raises the bar for inequitable conduct defense

    April / May 2013
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: Like the proverbial child caught stealing cookies from the jar, patent infringement defendants sometimes try to squirm out of the tough situation at hand by accusing their accusers. Many charge that a court should render the patent in question unenforceable because of wrongful conduct by the patentee during prosecution. This article discusses a case in which the U.S. Court of Appeals for the Federal Circuit made it more difficult for defendants to use this tactic. Therasense, Inc. v. Becton, Dickinson and Co., Nos. 2008-1511, 2008-1512, 2008-1513, 2008-1514, 2008-1595, May 25, 2011 (Fed. Cir.) 1st Media, LLC v. Electronic Arts, Inc., No. 2010-1435, Sept. 13, 2012 (Fed. Cir.)

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  • Going green? Get credit – Tax credits for energy improvements

    June / July 2010
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: Going green is not only the hot trend for both individuals and business — it can also reduce taxes. This year, boosting the energy efficiency of a home or car may qualify taxpayers for certain tax credits. Many of these are a result of provisions in the American Recovery and Reinvestment Act of 2009. One can receive a credit of 30% of the cost of eligible energy-efficient “appliances” such as heating, ventilating and air conditioning equipment, insulation and nonsolar water heaters. And certain plug-in electric vehicles may be eligible for a credit. A sidebar to this article discusses the credits available to those who put in a geothermal heat pump, small wind turbine, solar water heater or solar energy system.

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  • It’s not too late – Make sure your construction company has a buy-sell agreement

    Fall 2009
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: A buy-sell agreement is a contract among a construction company’s owners that sets parameters for the transfer of business interests. Yet many construction companies soldier on without one until, sometimes quite suddenly, an ownership change occurs and the business is thrown into chaos. There are a variety of ways to create an agreement (cross-purchase vs. redemption) and fund it (such as sinking funds, loans, savings plans, installment purchases and life insurance). It’s complex, but doing without (or failing to update) a buy-sell agreement is far more dangerous than confronting the task of creating one.

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  • Be prepared for QDROs

    February / March 2009
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: Qualified domestic relations orders (QDROs) require plan sponsors to distribute a participant’s money in a qualified retirement plan to “alternate payees.” Today, the combined assets in a couple’s retirement account typically make up one of their largest assets next to the family home. This article discusses QDROs so that you understand how they work.

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  • For ADA protection, must an employee request accommodation?

    January / February 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: The question before the Second Circuit was whether an employer’s failure to accommodate an employee’s disability violated the Americans with Disabilities Act, even though he hadn’t asked for a specific accommodation. The court held that employers have a duty to reasonably accommodate an employee’s disability when the disability is obvious — that is, when employers knew or reasonably should have known that an employee was disabled. Brady v. Wal-Mart Stores, 531 F.3d 127 (2d Cir. 2008)

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  • Taxpayer scores eleventh-hour victory in capital gains case

    Summer 2008
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: Although courts are increasingly permitting built-in capital gains discounts for C corporations, exactly how to quantify such a discount remains unclear. In this issue’s “For what it’s worth: Valuation in the courts,” we look at a recent case that sheds some light on this ongoing issue and provides a succinct review of relevant case law. Citations: Estate of Frazier Jelke III v. Commissioner, U.S. Court of Appeals for the 11th Circuit, No. 05-15549, November 15, 2007. Estate of Dunn, 301 F.3d. 339, 2002.

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  • Tax Tips

    March / April 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: News items briefly discussed are Health Savings Accounts, trading life insurance for cash, contractor vs. employee relationships, and the importance of an estate contingency plan.

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