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Showing 1–16 of 30 results

  • Badgley v. United States – Entire value of GRAT includible in grantor’s estate

    January / February 2022
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: A grantor retained annuity trust (GRAT) is a popular estate planning tool that families can use to transfer wealth to younger generations. This article summarizes a recent federal district court case, which concluded that the entire GRAT value was includable in decedent’s gross estate, because the grantor retained both a right to substantial income from and continued enjoyment of the transferred property. Badgley v. United States, No. 18-16053 (9th Cir. Apr. 28, 2020)

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  • Badgley v. United States – Entire value of GRAT includible in grantor’s estate

    January / February 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: A grantor retained annuity trust (GRAT) is a popular estate planning tool that families can use to transfer wealth to younger generations. This article summarizes a recent federal district court case, which concluded that the entire GRAT value was includable in decedent’s gross estate, because the grantor retained both a right to substantial income from and continued enjoyment of the transferred property. Badgley v. United States, No. 18-16053 (9th Cir. Apr. 28, 2020)

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  • Buying or selling a dealership? An earnout provision may help close the deal

    November / December 2021
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: In a volatile economy, dealership mergers, acquisitions or sales can be difficult to close. This article suggests that when a purchase, or sale, of a dealership is held up because the parties can’t agree on the financial terms, an earnout provision can bridge the gap.

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  • Buying or selling a dealership? An earnout provision may help close the deal

    Fall 2021
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: In a volatile economy, dealership mergers, acquisitions or sales can be difficult to close. This article suggests that when a purchase, or sale, of a dealership is held up because the parties can’t agree on the financial terms, an earnout provision can bridge the gap.

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  • Do you need a refresher on the latest details of the PPP?

    Spring 2021
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: For contractors, the Paycheck Protection Program (PPP) has been a double-edged sword: It’s provided helpful funds but also been difficult to manage. With the passage of the Consolidated Appropriations Act (CAA) late last year, both edges of the sword got sharper. This article provides a refresher on some key details of the CAA’s impact on the PPP.

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  • Do you need a refresher on the latest details of the PPP?

    March / April 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: For contractors, the Paycheck Protection Program (PPP) has been a double-edged sword: It’s provided helpful funds but also been difficult to manage. With the passage of the Consolidated Appropriations Act (CAA) late last year, both edges of the sword got sharper. This article provides a refresher on some key details of the CAA’s impact on the PPP.

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  • What can an AUP do for you?

    February / March 2021
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: Lending decisions can be complex and it’s important to be able to pull out what’s relevant from the pile. Sometimes a full audit isn’t required. Depending on the circumstances, a lender may request an “agreed-upon procedures” (AUP) engagement to provide a more targeted and narrow view of the borrower’s financial health. This article explains the parameters of an AUP and offers an example to illustrate how it might be a good option for a lender seeking specific information.

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  • Don’t panic! How to be ready for an IRS audit

    Summer 2019
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: No one likes to receive a notice from the IRS that they’re being audited. And that includes law firms. But receiving a notice from the IRS doesn’t mean it’s time to panic. This article discusses why the best defense is to be prepared.

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  • It costs how much? How a cost recovery system can boost profits

    Winter 2019
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: Recovering costs related to clients’ legal matters is a standard law firm practice. But to ensure they recover costs effectively, firms need a strategic cost recovery policy. Not only is it an important part of a firm’s financial strategy, but it’s also an important element of a healthy relationship with their clients. This article looks at why now is the time to consider one.

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  • Applying Heinrich’s Law to project safety

    January / February 2019
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: There are a variety of predictability models that can be applied to project safety in construction. Some are more complicated than others. This article discusses one of the oldest and easiest to understand: Heinrich’s Law.

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  • Ways to keep your properties profitable

    March / April 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: While the U.S. real estate market is currently enjoying an upswing in most areas, it’s seen numerous downturns over the years. Whether the market is up or down, commercial property owners and investors continually look for ways to enhance profits. This article highlights some suggestions to consider.

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  • Exploring the concept of an incentive-based safety program

    November / December 2017
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: Every construction company must take steps to promote and ensure jobsite safety. But is offering financial incentives for safe work habits a viable approach? This article explains that there’s no simple answer, because incentive-based safety programs offer both benefits and risks.

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  • Think about licenses before working out of state

    Fall 2017
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: Sometimes when a big project opportunity opens up, it’s across state lines. In such cases, contractors may rush to commit valuable time and resources to making a bid. This article advises caution in one particular area: licensing, which may differ from that in a construction company’s home state and require diligent research and preparation to ensure compliance.

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  • Are you managing project scope — or is it managing you?

    May / June 2017
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: Almost every construction project has a struggle to maintain control — of costs, of safety and of quality. To put it a different way, what contractors are really trying to manage on every job is its scope. This article offers tips on the mission-critical process of scope management, including gathering reports from the field and creating a single, universal punch list.

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  • The value of intangibles in health care

    Fall 2016
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: Health care organizations typically possess many types of valuable intangible assets, such as personal and professional goodwill, practice protocols and treatment plans, and noncompete covenants. This article talks about several of these intangible assets and notes that their value shouldn’t be overlooked for valuation or tax planning purposes. The article explains which valuation approaches might be most appropriate in assessing these assets’ value and notes the importance of seeking experienced valuation advice.

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  • Creating a crisis communication plan

    Spring 2015
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: Negative fallout from a mishandled job-site crisis can have a lasting impact on a construction company’s bottom line. That’s why every contractor needs a crisis communication plan. This article explains how to create crisis categories, train company communicators and consider the emotional toll of difficult situations.

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