636

Showing all 12 results

  • It’s time to really pay attention – The COVID-19 era makes board financial oversight more important than ever

    August / September 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: The board of directors plays a special role in ensuring that a nonprofit organization stays financially on track. This responsibility is magnified in the shadow of the COVID-19 crisis, which has often pushed donations and other revenue down while upping the need for services. This article zooms in on budget revelations, communication with donors, board authority and more.

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  • Investing in cryptocurrency – How to avoid unpleasant tax surprises

    May / June 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: As investing in Bitcoin and other cryptocurrencies becomes increasingly popular, investors need to understand the potential tax ramifications. This article explains that using cryptocurrency to make purchases can trigger a capital gain or loss. Also, owners may recognize taxable income as a result of certain blockchain events. The IRS is expected to offer additional guidance in the near future.

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  • Should your acquisition’s name remain the same?

    October / November 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: One of the most important branding issues that arise when companies merge is that of the acquisition’s name. This article outlines various options, including renaming the company with its buyer’s name and renaming both companies. Buyers are discouraged from making naming decisions without first considering the many potential ramifications.

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  • Ready to sell? Make retirement and estate plans first

    February / March 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: For owners, part of preparing to sell a business is making arrangements for a reliable retirement income stream and planning how they’ll pass wealth on to their heirs. This article discusses such issues as succession planning, determining available retirement income and which accounts to tap first, and establishing trusts to transfer wealth.

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  • Can a 529 plan benefit your estate plan?

    March / April 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: One of the many pressures on parents is ensuring that there will be enough funds to put their children through college. And, along the same lines, they also want the peace of mind that their wealth will be preserved for their children and grandchildren after death. One option that can cover both dilemmas is a 529 plan. This article details how a 529 plan can provide college savings and significant estate planning benefits.

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  • On second thought – Ninth Circuit reverses course on the first sale doctrine

    June / July 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: Costco customers often enjoy significant discounts on copyrighted products. This is good for them, but not so good for the copyright holder. Unfortunately for those copyright holders, a recent ruling by the U.S. Court of Appeals for the Ninth Circuit leaves them vulnerable to the “gray market” that makes some of these discounts possible. This article explores the case that pitted the big-box chain against a Swiss watch manufacturer. Omega S.A. v. Costco Wholesale Corp., No. 11-57137, Jan. 20, 2015 (9th Cir.) Kirtsaeng v. John Wiley & Sons, Inc., No. 11-697, March 19, 2013 (Supreme Court)

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  • Why it’s critical to show that opinions are reliable

    March / April 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: In a recent case involving securities fraud and breach of contract claims, the U.S. Court of Appeals for the Third Circuit found that the lower court’s standard for reliability on Daubert grounds was too high; a plaintiff need not demonstrate by a preponderance of the evidence that the expert’s opinions are correct — just reliable. This article explains the court’s distinction between “typical” and “nontypical” securities fraud cases and how it made a difference in this case.

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  • Do you know how to address IP in your estate plan?

    January / February 2014
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: Intangible assets can easily be overlooked in an estate plan. Yet intellectual property (IP) can have great value, so it’s important to properly address it. This article examines two common forms of IP: patents and copyrights. It notes that, in deciding whether to transfer IP to family members, colleagues, charities or others through lifetime gifts or through bequests, it’s important to consider gift and estate tax consequences, income needs, and who is in the best position to monitor IP rights and take advantage of their benefits.

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  • What makes people give?

    February / March 2013
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: Individual donations are the lifeblood of many nonprofits and, thus, not-for-profit leaders should have a good handle on why people dip into their pockets and donate money or other gifts. Some of the reasons may be surprising. This article describes the traditional tax and estate planning reasons, but also notes that, even among purely philanthropic motivations, there are distinctions.

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  • Staying focused in the fight against profit fade

    September / October 2011
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: It’s common for a project to start out strong, but then encounter delays and incidental added work and changes that hurt the bottom line. There’s a name for these situations: “profit fade.” There are also a variety of ways to stay focused in the fight against this continuing problem. As this article discusses, they include knowing the contract and budget; staying on top of changes; and making sure the assumptions used in estimating the projects are valid.

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  • Practical Perspectives: Key financial issue for you and your family – Busy couple considers cash and car for charity

    Year End 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: In this issue’s “Practical Perspectives,” we meet Harold and Edna, a busy young couple who reached the end of the year only to realize they hadn’t done anyone any good. That is, they’d talked all year about doing some charitable work but, among all their professional, familial and social obligations, they’d just never gotten around to it. So they visited their financial advisor to discuss the idea of donating some cash and a car to charity.

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  • Buy-sell agreements gone bad — Plan for the unexpected with a comprehensive plan

    January / February 2008
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: Buy-sell agreements are legal contracts that spell out buyout terms and provisions during key ownership changes. But inadequate agreements can create problems when owners can least afford the turmoil. This article explains some of the common valuation-related mistakes owners make when setting up buy-sell agreements, including failing to define buyout terms, using ambiguous or outdated valuation formulas, and misstating or failing to verify financial data. The article emphasizes the importance of consulting with an experienced valuation professional to ensure the agreement covers all the bases.

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