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Showing 17–24 of 24 results

  • Business structure: The choice is yours

    October / November 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: As year end nears, business owners have a variety of specific tax issues to consider. But it might be well to consider some big-picture matters as well — such as business structure. Three popular entity types — the C corporation, the S corporation and the limited liability company (LLC) — all limit their owners’ exposure to personal liability for company debts and obligations. But, as this article explains, there are some noteworthy differences between them.

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  • It’s time to invest in infrastructure

    July / August 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Recent natural disasters and a mounting backlog of deferred repairs and maintenance point to the need for significant infrastructure upgrades in the United States and elsewhere. With many governments still strapped for cash, the door is wide open for private investors to get involved in financing infrastructure construction and repair. Infrastructure funds can help investors do just that. This article shows that infrastructure funds may offer a safer, more dependable income stream than some other types of investment options. But these opportunities are accompanied by unique challenges. Exchange traded funds may be one answer.

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  • Don’t let supplier costs break the bank

    Spring 2012
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: As raw material and transportation costs continue to climb, many distributors are encountering price increases from their suppliers. But, before deciding to cut one’s losses with a supplier, it’s important to consider several strategies for working around rising supplier costs. This article shows how to understand where increased costs are coming from and how to create stronger supplier relationships — or how to find new suppliers if all else fails.

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  • Divide and conquer? Separate entities can cure some problems, cause others

    Spring 2012
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Sometimes a company evolves to the point where different segments don’t work well together or multiple owners find themselves unable to agree on a strategic direction. Dividing the business into separate entities may provide a way to conquer such dilemmas. But doing so may create some problems as well. This article explains how to design splits as tax-free transactions and shows how splitting the business may also affect personal finances.

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  • The market approach remains a valuation touchstone

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Under the market approach, appraisers use guideline companies to help them estimate the value of a private business. With so many companies in circulation, this approach has become a long-standing valuation touchstone. This article discusses two primary valuation methods that are categorized under the market approach: the guideline public company method and the guideline merger and acquisition method.

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  • Economic damages 101

    May / June 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Business disputes often result in one party losing money. It’s up to the legal system to award economic damages. This article discusses some approaches to quantifying economic damages, including the before-and-after method and the sales projection method. The article also notes potential pitfalls and contentious issues that may arise. The article points out that estimating lost profits is a natural extension of a valuator’s skill set.

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  • Do as I write, not as I say – Avoid mishaps with written ERISA benefits

    June / July 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Qualified retirement plan sponsors must ensure that information provided to plan participants is accurate and reliable and follows the plan document provisions. As pointed out by one recent court case, Ladouceur v. Credit Lyonnais, poor communication or misinformation has the potential to cause significant problems for a plan sponsor if participants attempt to use incorrect information. This article provides a lesson on what employers may or may not communicate orally to employees about ERISA benefits as compared to what they must put in writing.

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  • Set your sights on planned giving

    October / November 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: In this down economy, smart charities are focusing their efforts to bring in major gifts from their wealthiest donors. That’s because these donors have long planned to leave part of their estate to a favorite organization, and most will follow through on their intentions. There are three planned giving arrangements that are especially popular, and board members and other staff members should be able to discuss their characteristics with prospective donors. To assist them, there are software products that do everything from creating elaborate marketing presentations and illustrating gift scenarios to crunching numbers and generating contracts.

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