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Showing 1–16 of 20 results
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Make a clean sweep – Understanding how waste affects your bottom line
Spring 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: The goal of profitable manufacturers is to make as many products with as few resources as possible. With the economy continuing its uncertain path, getting ahead of cost savings is important. One way for manufacturers to save is to rein in waste at their facilities. But waste is much more than just scrap materials that pile up on shop floors. This article takes a look at how efficient production is the start to reducing waste.
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How to calculate damages in fraud cases
March / April 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: When courts order restitution from fraud, it may be difficult to determine how much the company has actually lost. This article explains how forensic accounting experts calculate damages in accordance with state laws and prepare presentations that convince judges to accept their conclusions.
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How to calculate damages in fraud cases
March / April 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: When courts order restitution from fraud, it may be difficult to determine how much the company has actually lost. This article explains how forensic accounting experts calculate damages in accordance with state laws and prepare presentations that convince judges to accept their conclusions.
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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.