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Showing 1–16 of 17 results

  • Calculating lost profits for start-ups

    September / October 2017
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Lost profits estimates are often based off of a company’s historical performance. But the usual methods of calculating these damages may fall short when a start-up is involved. This article explains the alternative methods of assessing lost profits that experts use for companies without an established track record.

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  • How incomplete nongrantor trusts can help avoid state income taxes

    November / December 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: With the federal gift and estate tax exemption at $5.45 million for 2016, traditional estate planning may not be helpful for many people. Instead, those whose estates are below the exemption amount are shifting their focus to income tax reduction. High-income taxpayers — particularly those who live in high-income-tax states — may want to consider incomplete nongrantor trusts, which make it possible to reduce or even eliminate state taxes on trust income.

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  • Tax deductions for businesses – Don’t ignore the DPAD ― it may work for you

    February / March 2016
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: The domestic production activities deduction, also known as “DPAD,” is meant to encourage domestic manufacturing. It’s often referred to as the “manufacturers’ deduction” (or “Section 199 deduction”). But, as this article notes, this potentially valuable tax break can be used by many other types of businesses besides manufacturing companies.

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  • Beware of bloated expense reports – Why you need good control policies and procedures

    November / December 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Unfortunately, expense account cheating goes unchecked in many businesses. The good news: There are several ways to stop would-be thieves who overstate expenses, request multiple reimbursements, change numbers on a receipt and otherwise falsify their expense reports. This article offers tips on how to stop these thieves by implementing certain fraud policies.

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  • So you’ve received an audit letter from the IRS …

    Fall 2015
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: The IRS has increased its scrutiny of nonprofits in recent years: In fact, it audited 8,000 organizations in 2014. This article helps nonprofits that have received an audit letter understand the process, including what documents they will be expected to produce. The article also explains the difference between field and correspondence audits and lists several audit triggers.

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  • Are you classifying your employees correctly?

    February / March 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: How does one tell if they’re correctly classifying employees as exempt or hourly? Breaking through the confusion and getting this responsibility right is critical, because incorrect employee classifications can expose a company to significant fines, legal action and negative publicity. This article provides a review of FLSA rules regarding exempt vs. nonexempt employees.

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  • Rev up revenue by contributing to a cost segregation study

    Summer 2014
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Contributing services to a cost segregation study remains a viable option for contractors to rev up revenue. It allows building owners to maximize their current tax deductions by using shorter lives and faster depreciation rates for qualifying parts of their properties. This article offers a quick review of the pertinent aspects and how contractors can contribute their expertise.

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  • Committing an expert faux pas – Internal reports too speculative in economic damages case

    Winter 2014
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: A calculation of economic damages (or value, for that matter) is only as reliable as the expert’s underlying assumptions about income risk and return. This article looks at a recent case in which an appeals court agreed with the defendant’s assertion that the internal projections and investor summary schedules used to obtain financing and attract equity investors were speculative and, therefore, generated unreliable damages calculations. Citrin Holdings, LLC v. Minnis, No. 14-11-00644-CV, May 9, 2013 (Tex. App. Houston 14th Dist.)

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  • Get ready for new mortgage rules

    Fall 2013
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Community banks should begin preparing now for new mortgage rules that take effect on Jan. 1, 2014. The rules, finalized by the Consumer Financial Protection Bureau (CFPB) last January, are designed to protect consumers from risky lending practices. The CFPB in July made several amendments to the rules. Among other things, the amendments ease some of the new requirements for smaller banks. This article discusses the highlights, particularly as they apply to the ability-to-pay rule and the qualified mortgage rule.

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  • Avoid roadblocks with a reliable buy-sell agreement

    May / June 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Even the most successful businesses may run into roadblocks when struck by unexpected events, such as death, disability or divorce. A well-reasoned buy-sell agreement can help businesses maintain control and ensure orderly ownership transfers. This article discusses the ins and outs of buy-sell agreements, noting the importance of obtaining an independent appraisal and the need to define key terms such as the standard of value and the valuation date. All of these factors combine to generate a valuation that is objective, independent and fair.

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  • Court accepts reductions in value to reflect carrying costs and lack of control

    May / June 2013
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: When real-estate-related assets undergo valuation, their value may be reduced for lack of marketability. But, as the wife in a divorce case recently learned the hard way, the value of ownership interests in companies holding such real estate assets may be further reduced to reflect carrying costs and lack of control. This article warns that interests in real-estate-related entities could be subject to sizable discounts in a variety of contexts. Barth v. Barth (Mo. App. 2012).

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  • Due diligence required when taking charitable deductions

    April / May 2012
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: It’s important to understand the tax implications of an estate plan that includes charitable contributions. The availability of income tax deductions for lifetime donations affects a contribution’s cost and, therefore, the amount one can afford to give without jeopardizing other estate planning goals. But, to ensure that contributions are deductible, it’s critical to monitor the tax-exempt status of the beneficiary organizations. This article discusses the steps involved.

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  • Prenups and estate plans: Make sure they work together

    January / February 2012
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: If a prospective couple plan to sign a prenuptial agreement, it’s a good idea to design the agreement with their estate plan in mind. A well-planned prenup can provide several estate planning benefits; a poorly planned one can trigger unintended tax consequences or hinder achievement of estate planning goals. As this article discusses, benefits include protection from liability for one spouse’s separate debts and implementation of estate planning strategies. But there are traps, as well, involving premarital transfers, the estate tax exemption, and the disposition of the family home.

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  • Insurance fraud: Is your client being scammed?

    March / April 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Although businesses potentially can become victim to a variety of schemes intended to bilk insurance companies and workers’ compensation funds, on-the-job injury and property-casualty fraud are the most common. But there are specific clues that fraud experts use to uncover dishonest behavior. In addition to investigating workers’ comp or property-casualty claims, they can help prevent such fraud from occurring in the first place.

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  • E-mail evidence – How to build a fraud case with keyword searches

    March / April 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Typically, three conditions make occupational fraud possible: motivation, opportunity and rationalization (also known as the “fraud triangle”). By pinpointing the existence of such conditions, experts can better target their investigations. Recently, a team of fraud experts theorized that e-mail communication patterns could reveal a fraud perpetrator’s motivation, opportunity and rationalization. This article discusses the results of their research, while a sidebar explains the “fraud triangle” in detail.

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  • Trends in compensation – Pay-for-performance model beckons many companies

    August / September 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: Compensation is, one might say, the original motivator. Yet precisely how to compensate employees is no longer the simple concept it once was. This article examines one compensation model that has been beckoning many companies of late: pay-for-performance. (Updated: 8/28/12)

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