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Showing 1–16 of 18 results
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Power up your trust with Crummey powers
January / February 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: The unified gift and estate tax exemption is set at an inflation-adjusted $11.7 million for 2021. This means that for many families, estate tax liability isn’t a factor. However, for others, the annual gift tax exclusion continues to be an important estate planning strategy. For this reason, using a Crummey trust remains an important estate planning strategy. This article explores the benefits of giving Crummey powers to a trust.
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Beware of hidden business income and assets in divorce
March / April 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: When divorcing spouses own a private business interest, dividing up the marital estate can become complicated — and even downright ugly. This article highlights potential red flags that could indicate that the spouse who controls a business may be downplaying profits or hiding business assets to protect his or her financial interests.
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Ready for the new lease accounting rules?
November / December 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: The Financial Accounting Standards Board’s new standard for accounting for leases is poised to take effect for public companies and certain other entities for periods beginning after December 15, 2018. Although early adoption is permitted, other organizations that follow U.S. Generally Accepted Accounting Principles must comply for annual periods beginning after December 15, 2019, and for interim periods beginning a year later. This article discusses how the standard will directly affect companies that lease assets, as well as its impact on lessors, too, particularly when negotiating leases with tenants.
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Buy-sell agreements require regular maintenance
May / June 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Most companies with more than one owner should enter into a buy-sell agreement, including construction businesses. Once it’s drawn up, the agreement should be reviewed periodically to ensure it still suits ownership’s needs. This article describes some of the important things to check up on, including the purpose, triggers, structure and funding mechanisms.
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The challenge of quantifying lost productivity damages
Summer 2017
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Under some unfortunate circumstances, through no fault of the contractor, a project may get severely disrupted. In such cases, a construction company might need to eventually file a claim for lost productivity damages. This article explains how appraisers typically arrive at a defensible damages amount.
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Spotlight on the research credit
Spring 2017
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: After being continually renewed since the 1980s, the research credit was finally made permanent under the Protecting Americans from Tax Hikes (PATH) Act. This change allows manufacturers to plan (with certainty) for their R&D expenditures. And it’s expected to survive any tax reform legislation that will pass in 2017. This article provides an overview of the current rules on how to claim credits for R&D spending, including how the break has been expanded for certain small manufacturers.
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Evaluating the deal – A fairness opinion can provide needed objectivity
November / December 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Shareholders may challenge deals that seem to benefit “insiders” at their expense — especially if the deal’s projected results fall short, acquisition synergies fail to materialize or insolvency becomes likely — under the assumption that decision makers aren’t acting in the best interests of the company and its shareholders. This article explains that a fairness opinion from an experienced, independent valuation advisor can help avoid this situation.
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Understanding the pros and cons of a SCIN
July / August 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Many estate planning techniques minimize or even eliminate gift and estate taxes when transferring assets to family members. Sometimes, the most powerful techniques will also have a significant drawback: mortality risk. A person must outlive the trust’s term to realize the benefits. Thus, a self-canceling installment note (SCIN) may be appropriate for anyone in poor health who isn’t expecting to reach his or her actuarial life expectancy. This article explains the pros and cons of this technique.
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SBA 7(a) program loans – Understand the valuation requirements before applying
May / June 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: The flagship of the SBA loan program — 7(a) guaranteed loans — was more popular than ever in 2014. Under the 7(a) program, the SBA guarantees a portion of the money that banks lend to small businesses. But approval requires significant red tape. For some transactions — including qualifying mergers, acquisitions and related-party transactions — lenders are required to request independent business valuations, which catches some small business owners off guard. This article answers some frequently asked questions about the SBA’s appraisal requirements.
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Cross-selling phobia? Turn your attorneys into successful marketers
Summer 2014
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Most lawyers aren’t born salespeople, but cross-selling is essential if a firm is to capture all potential revenue — and remain competitive. This article offers some ideas for motivating attorneys, such as continuing education, motivation strategies and obtaining client feedback.
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Cash vs. benefits: The prevailing wage dilemma
March / April 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Federal contracts can be a good way to expand the profitability reach of a construction company. But these jobs have their own complex rules, including paying prevailing wages pursuant to the Davis-Bacon Act. Many contractors face one particular dilemma when sorting through the prevailing wage requirement: Should they pay all applicable wages in cash or remit some of them as benefits? This article examines the pros and cons of each option.
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Valuators can play a supporting role in business growth strategies
January / February 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Valuators can play many roles in facilitating a company’s success, including providing support to management in evaluating strategic investment decisions. This article discusses several ways companies can grow and the methods valuators use to analyze business projections and other financial data integral to determining successful growth strategies.
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Annual reports — Putting your best face forward
Winter 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Everyone from major donors to grantmakers, charity watchdog groups to the government, may read a nonprofit’s annual report — and use it to make important decisions affecting the organization. As this article explains, it’s critical that annual reports be professional, substantive, accurate and interesting enough to grab and keep readers’ attention.
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New 3.8% Medicare contribution tax on unearned income
September 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Beginning in 2013, the 2010 Health Care Act, as amended by the 2010 Health Care Reconciliation Act, imposes a Medicare contribution tax on unearned income (Medicare contribution tax) on individuals, estates and trusts. For individuals, the tax is 3.8% of the lesser of (a) net investment income or (b) the excess of modified adjusted gross income (MAGI) over the applicable threshold amount. This article examines the details and offers three examples of the potential tax impact.
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Could pay-for-performance bonuses give you a boost?
November / December 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: For contractors who have either stopped offering bonuses to cut costs or no longer wish to hand out bonuses quite so freely, a performance-based bonus plan might be the answer. Such plans can motivate employees and align their efforts more closely with company goals — but they can be a challenge to set up. This article offers tips on tying bonuses to specific activities; how to pay for the program; and timing and quality issues.
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Are you mishandling your independent contractors? The IRS is watching more closely than ever
January / February 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: For many years now, the IRS has been monitoring, in some cases challenging, employers’ handling of independent contractors. At issue: the agency’s contention that some companies are misclassifying employees as independent contractors. And construction companies are particularly in danger of running into classification troubles. This article explains how to distinguish between the two categories, and what to do if cases of misclassification are found.