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Showing 1–16 of 22 results

  • Is it time for a collective investment trust?

    June / July 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Collective investment trusts (CITs) are winning the hearts, minds and dollars of growing numbers of defined contribution (DC) plans. This article examines why it might be time to learn what CITs are and how they’ve evolved since the days when they were standard fixtures of DC plans.

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  • Ready for REITs? Real estate can help diversify your portfolio

    July / August 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: One way to maintain a diversified investment portfolio is with real estate investment trusts (REITs). These provide an easier, possibly less risky way to gain real estate exposure without directly buying real estate. This article talks about how REITs work, highlights their benefits and warns against several drawbacks.

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  • A trust without a beneficiary: What’s the purpose?

    November / December 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Noncharitable purpose (NCP) trusts don’t have human beneficiaries. Instead, they can be used for estate planning purposes such as pet care, family residences, a gravesite or an art collection. This article provides details on NCPs, including advantages, restrictions and potential pitfalls.

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  • From $0 to $2 million – 3 traits of growth-oriented nonprofits

    Spring 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: This article discusses the results of a 2016 study of nonprofits that achieve early-stage success. The study found that organizations that grow from concept to $2 million-plus in revenues generally share three traits: strong teamwork, impact-oriented performance measures and access to capital.

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  • Together we stand … or not – Workers contest enforceability of class action waiver

    March / April 2017
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: In Morris v. Ernst & Young, LLP, employees argued that their employer had violated the National Labor Relations Act (NLRA) when it tried to enforce waivers prohibiting them from bringing a class action suit. This article describes how the Ninth Circuit weighed the National Labor Relations Board’s interpretation of the NLRA and the employer’s interpretation of the Federal Arbitration Act to reach a decision. Morris v. Ernst & Young, LLP, No. 13-16599 (9th Cir.)

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  • Fair value case addresses a mix of valuation issues

    November / December 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: In a recent statutory fair value case, a New York trial court addressed several important valuation issues in connection with the buyout of a minority owner of two limited liability companies. This article explains that, though decisions in statutory appraisal actions are state specific, the case raises interesting issues and teaches a universal lesson about the value of formal training. Verghetta v. Lawlor, No. 59346/2014, N.Y. Sup. Ct. (3/9/16)

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  • Bad things happen – Take steps now to protect your dealership’s assets

    September / October 2016
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: What would happen if a dealership were sued, or if the business failed and creditors chased after its assets? No one wants either scenario to materialize, but there are certain precautions an owner can take to protect the dealership’s assets “just in case.” This article explains three vehicles that can do the job: a family limited partnership, a Crummey trust or an offshore trust.

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  • Q and A: Does my nonprofit need to register in multiple states?

    Spring 2016
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Nonprofits that solicit funds online — or use other fundraising methods that cross state boundaries — may need to register in multiple jurisdictions. This article offers answers to several common questions about multistate registration, including “what does it cost to register?” and “what are the consequences of not registering?” It stresses that rules vary greatly by state.

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  • How to self-insure your construction business

    Fall 2015
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: With all of the risks inherent in a construction business, it’s important that contractors have sufficient insurance coverage while also keeping policy costs under control. This article provides information on how captive insurance can be a great way to do both. With captive insurance, it’s possible to establish a subsidiary company to self-insure a business. Bigger companies may set up the arrangement independently, but a group of smaller businesses also can form a captive by banding together to buy insurance.

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  • What’s normal? The ins and outs of valuation adjustments

    May / June 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: To create an accurate picture of a company’s finances, a valuator likely will need to make various adjustments to “normalize” earnings. But determining what’s normal involves detailed analysis, as well as an understanding of the company’s current and future operations. This article talks about how appraisers determine whether to make discretionary, discount-related, or other adjustments to better reflect the future cash flow a prospective buyer could generate from a company’s operations.

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  • Individual year end tax planning ideas

    November 2014
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: As year end approaches, it’s again time to focus on last-minute moves to save taxes — both on the 2014 return and in future years. This article offers four methods: maximizing the benefit of the standard deduction, deferring income, securing a deduction for nearly worthless securities, and investing in tax-free securities

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  • Why you should consider performance-based bonuses

    Fall 2014
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Performance-based bonuses can help keep employees motivated, but developing an effective plan can be a challenge. This article discusses what to do to help ensure a performance-based plan produces the intended results, along with ways to pay for the plan. It also notes why it’s necessary to address two particular issues: timing and quality.

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  • SWOT analysis is solid “armor” for lenders – Uncover risks among your business loan customers

    Fall 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Police SWAT members put on protective gear before responding to risky situations. Similarly, lenders can protect themselves before approving commercial loans by conducting SWOT (strengths, weaknesses, opportunities and threats) analyses. Lenders also can use SWOT analyses in their discussions with borrowers on mitigating risks. This article explains how a SWOT analysis examines a business’s strengths and weaknesses and looks at external factors that can have a positive, or negative, influence on a business.

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  • Choosing between lost profits and lost value

    July / August 2014
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: How do valuators quantify losses when breach of contract, patent infringement or other illegal acts damage a business? Three options exist: Calculate lost profits over a finite period, compute the decrease in business value or use a combination of both. What’s appropriate depends on various factors, including relevant laws and the nature of the alleged wrongdoing. This article examines the specifics.

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  • Separate real estate entities – Two can be better than one

    January / February 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: A dealership that owns its buildings and land might find it prudent to separate the legal title of the business from the real estate. It can do this by transferring the title to the real estate into a newly created legal entity such as a corporation, limited liability company (LLC) or trust. It then simply rents the space from the new legal entity in a landlord-tenant relationship. This article describes the significant legal, financial and personal advantages this strategy can offer dealers.

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  • How a buy-sell agreement can help save your company

    Year End 2013
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Any company might go through a change in ownership. Partners may choose to leave the business, die or become disabled. Such occurrences illustrate the need to have an ironclad agreement to ensure all partners are protected. As this article explains, a buy-sell agreement serves this purpose. It helps prevent potential conflicts among remaining owners and with a deceased owner’s family members, and specifies how the ownership change will be funded. Also explained is the difference between a cross-purchase agreement and a redemption agreement.

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