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Showing 1–16 of 19 results

  • Managing project scope: It’s a full-time job

    Summer 2020
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Many contractors don’t think about project scope until something gets really out of whack. The truth is, it’s a full-time job that should begin before a bid is even submitted. This article discusses best practices in scope management from preproject planning through completion.

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  • The importance of profit motive – U.S. Tax Court rules renovation activities weren’t a business

    March / April 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Individuals with real estate businesses understandably expect to deduct their business-related expenses. But those deductions might not be a slam dunk. Some married taxpayers recently learned that the hard way when their business deductions landed in the U.S. Tax Court. This article reviews the court’s valuable overview of how they and the IRS determine if expenses qualify as deductible business-related expenses — specifically, the factors they consider when assessing whether an activity was engaged in for profit. Sarkin v. Comm’r, T.C. Memo. 2019-131

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  • When it rains, it pours – Consider an IRR waterfall for your next development project

    July / August 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: The internal rate of return (IRR) waterfall arrangement has gained popularity in recent years as a way to shift risk from equity investors, while rewarding developers for strong results. But no one should enter into such an arrangement without a firm grasp of how it works. This article looks at how these arrangements can benefit real estate professionals.

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  • Can you help borrowers turn receivables into cash faster?

    June / July 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: To decrease the possibility of bad debt write-offs, lenders should educate their borrowers about some basic actions they can take to improve their collections. This article lists some helpful questions lenders can ask to point their borrowers in the right direction. These include whether their billing process is sound and whether they have a clear payment schedule. Providing support now will both ensure loans are more secure and cement lender relationships with borrowers.

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  • Business valuation pitfalls – 3 reasons earnings may not equal cash flow

    March / April 2017
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Valuations based solely on oversimplified price-to-earnings multiples won’t pass muster in court — and they should never be the sole method of valuation when pricing a business for sale. This article identifies important considerations that may be missing when the terms “earnings” and “cash flow” are used interchangeably, including capital expenditures, working capital needs and changes in debt.

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  • Clean sweep – Check for fraud and get your house in order

    November / December 2016
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: A fraud sweep at the end of the year can pinpoint weaknesses in internal controls and uncover ongoing losses that may be going unnoticed. This article lists some of the signs, such as doctored, forged or missing documents, that fraud may be occurring. It also explains that forensic accountants are trained to recognize these signs and to help management find any fraud perpetrators and ensure ongoing internal controls remain effective.

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  • Asset protection: Back to basics

    February / March 2016
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Asset protection trusts can be highly effective vehicles for protecting wealth in today’s litigious society. But these trusts can be complex and expensive, so they’re not right for everyone. For those seeking simpler asset protection strategies, there are several basic, yet effective, tools to consider. This article details five asset protection strategies.

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  • Dealing with the uncertainty of Social Security

    February / March 2016
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Baby Boomers are likely wondering if Social Security will still be available when they need to start withdrawing funds from their accounts. Probably so, at least initially — but, for someone who is relatively young, it’s more likely that the program could undergo significant changes before his or her retirement age. Whether a Baby Boomer or not, everyone should consider how Social Security fits into their retirement portfolio. This article notes that a retirement plan shouldn’t depend on Social Security, but it should factor in projected benefits.

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  • Why deal structure counts – Comparing and contrasting asset and stock deals

    Summer 2015
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: The merger and acquisition market is picking up along with the performance of the manufacturing sector. If you’re planning to buy or sell soon, you’ll need to negotiate more than just the selling price. This article discusses how deal structure can have a major impact on expected cash flow and exposure to potential liabilities after the dust settles.

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  • What to do when a “good” acquisition goes bad

    May / June 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Not all business acquisitions are successful. And when post-transaction disputes arise over such issues as purchase price adjustments and alleged seller misrepresentations, financial expertise is essential. As this article argues, financial experts with experience calculating damages, assessing business value and finding fraud can help parties make a convincing case.

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  • Your breakeven calculation can be a planning breakthrough

    Winter 2014
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Calculating a dealership’s breakeven point can accomplish more than just learning whether the business is above water. The process can help the dealer monitor various aspects of the operation and grow the business with confidence. This article illustrates how to perform the calculation to recoup an investment or measure the impact of a cost reduction.

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  • The AMT: Treacherous waters are waiting to trap you

    November / December 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: For years, Congress repeatedly went through the motions of temporarily patching the alternative minimum tax (AMT), with the goal of limiting the number of taxpayers who were liable to pay it. At the beginning of 2013, they made the AMT patch permanent. But even with it, many taxpayers will fall into the AMT “trap.” This article examines how the AMT works, who might be vulnerable to it, and how to plan for it so as to avoid or minimize its impact.

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  • Are you ready to respond to a PR crisis?

    Summer 2013
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: Nonprofits can mentally rehearse their response to every conceivable public relations crisis and still get blindsided by something unanticipated. And thanks to the “new reality” of social media platforms and 24-hour-a-day news operations, rumors and misinformation now spread like wildfire. This article offers tips on planning for the unplannable.

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  • Reverse mergers suffer potentially fatal blows

    August / September 2012
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: In recent years, many private companies have relied on the reverse merger as a quicker and cheaper alternative to a traditional initial public offering. However, as this article explains, recent SEC rules and congressional legislation have created additional hurdles for reverse mergers, effectively eliminating many advantages of such transactions.

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  • The IRS’s new tangible property rules

    July / August 2012
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: The IRS has issued new rules on when taxpayers must capitalize — and when they can deduct — amounts paid to acquire, lease, produce or improve tangible property. The rules provide a general framework for capitalization and revise some of the provisions previously proposed by the IRS — including those on how to determine whether a unit of property has been repaired or improved. Costs that qualify as repairs are deductible, while improvement costs must be capitalized. This article explores some of the details.

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  • HSAs — Dual benefits in one saving strategy

    March / April 2012
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 640

    Abstract: In addition to being a viable option to reduce health care costs, Health Savings Accounts (HSAs) can positively affect estate plans because they grow on a tax-deferred basis. This article describes how an HSA works and the benefits it provides. It also compares HSAs with IRAs in regard to estate planning.

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