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Showing 17–32 of 32 results
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Do you need to file a gift or estate tax return?
September / October 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: If one has made substantial gifts to loved ones, or is the executor of someone’s estate, it’s important to understand the rules surrounding gift and estate tax returns. Determining whether one needs to file a return can be confusing, and in some cases it’s advisable to file a return even if it’s not required. This article explains the rules of filing a gift or estate tax return.
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Close to retirement? Then you need an exit strategy
April / May 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: A business owner’s most valuable asset is likely his or her closely held interest in that company. And those nearing retirement need an exit strategy. The good news is that there are many options to consider. This article provides a few of those options.
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Employer reimbursements of individual health insurance policies
February 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: For plan years beginning after 2013, the Affordable Care Act institutes so-called market reform provisions that place a whole host of new restrictions on group health plans. With a limited exception, these provisions significantly restrict an employer’s ability to reimburse employees for premiums paid on individual health insurance policies, referred to as employer payment arrangements. This article explains the new restrictions on these arrangements and what employers who still have them should do. It also looks at acceptable alternatives.
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It’s a family affair – How to dodge the pitfalls of family-owned dealerships
September / October 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Family-owned businesses, including auto dealerships, have always been an integral part of the American dream. Successful dealer-owners use the pluses of a family-owned business to their advantage while overcoming the hurdles that come with running one. This article discusses those hurdles, such as potentially difficult relationships among family members and between family and nonfamily employees. Compensation and succession are two issues in particular that need to be addressed.
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Board member fundraising – How to develop rainmakers
June / July 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Turning board members into effective fundraisers takes commitment and a full-fledged strategy. This article notes the importance of educating prospective or current board members about their fundraising obligations and lists specific suggestions for providing support.
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Psst … Is your client headed for divorce?
Winter 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Lenders should beware of borrowers who are headed for divorce court — if a couple co-owns a company, it might place the loan at risk. This article discusses some issues to consider: How much of the private business interest should be included in the marital estate? What about goodwill — and alimony and child support? And who’s going to run the business after the divorce?
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Hunting for buried treasure — or traps – Hidden assets and liabilities may affect value
September / October 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: In answering the question of what a business is truly worth, an appraiser considers many aspects of its operations, from management, to products and services, to the health of its industry. He or she also looks beyond the balance sheet, seeking any hidden assets or liabilities that may affect value. An appraiser analyzes several areas, including uncollectible receivables, inventories and fixed assets, in determining the appropriate adjustments.
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When to pay plan benefits to an alternate payee — A qualified domestic relations order primer
August / September 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: A qualified domestic relations order (QDRO) is a domestic relations order in which an alternate payee receives all or a portion of the benefits payable to a participant under a retirement plan. To be a QDRO, however, certain requirements must be met. This article summarizes the basics of a QDRO.
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The face of fraud – Internal controls might have prevented real-life fraud
June / July 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: This article discusses a case of accounting fraud that escaped a nonprofit’s management and board until significant damage had been done. It offers four tips to prevent such fraud from occurring, while a sidebar explains the distinction between two types of fraud: accounting fraud and theft of services.
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Attract buyers with an “essentials” list
Year End 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Getting the attention of the right buyer isn’t easy. But one way sellers can kick-start their marketing effort is to conduct a self-assessment and identify their key strengths. This “essentials” list not only helps make the case to buyers, but it may also be useful during deal negotiations and help the two companies during integration. This article lists assets that should be considered “essential” and suggests which employees should participate in the assessment.
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It’s all in the genes … or is it? Patentability of “isolated” DNA molecule affirmed
Year End 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: This article discusses a recent federal appeals court ruling that an “isolated” DNA molecule is patentable — at least in part. In doing so, the panel shot down a controversial district court ruling that could have invalidated all patents for such molecules. Instead, the court found that two types of claims were patentable, but two others were not. Association for Molecular Pathology v. U.S. Patent and Trademark Office and Myriad Genetics Inc., No. 2010-1406, July 29, 2011 (Fed. Cir.) Bilski et al v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)
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The tax lay of the land – Familiarize yourself with a new state’s tax laws
November / December 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: This article discusses the case of “Justin,” who is purchasing a second home in another state to be closer to a sick family member. But he still expects to spend time during the year in his old home. His tax advisor then called to inform Justin about his new state’s tax laws and the need to establish a legal “domicile,” or principal place of residence. He explains that a person can have many homes but only one domicile, and discusses how to establish one so as to obtain the most advantage of states’ different tax laws.
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S corporation essentials – What should you know about this business structure?
August / September 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: The fear of double taxation has caused many U.S. businesses to turn to a corporate structure that can best protect their profits: a Subchapter S corporation. Because the rules for S corporations are often in flux, lenders need to keep on top of how they work and what the restrictions are. And business owners — and their lenders — need to be aware of certain hazards inherent in this corporate arrangement. This article explores the ins and outs — and pros and cons — of S corporations.
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Want to get paid in full and on time? Communicate, communicate, communicate
Summer 2010
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: A typical law firm isn’t likely to ever receive payment on 100% of their bills. However, it can get close to that realization rate. The key is to carefully select clients and cases, and then communicate, communicate, communicate! This article discusses communication when setting a fee agreement, when working with clients when they first become delinquent, and in writing a formal collection policy. Regular communication with clients not only can help improve payment, but also can help lawyers gauge a client’s level of satisfaction with the firm’s representation.
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Valuing pass-through entities vs. C corporations
July / August 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Valuing interests in pass-through entities can be deceptively complex. This complexity stems from a mismatch between the data commonly used to value privately held companies and the tax benefits associated with pass-through entities. But, in recent years, several analytical models have been developed which provide a more accurate picture of a pass-through entity’s economic benefits.
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Unrecorded liabilities affect your dealership’s net worth
November / December 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Do you know what your dealership is really worth? If you’re planning to apply for a loan, hoping to impress an investor or gearing up for a future sale, you’ll need to find out. Make sure you’re tallying your assets correctly — what you don’t count could hurt you. (Updated 12/30/12)