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Showing 17–32 of 32 results
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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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Disclosing uncertainties in a going concern
February / March 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: In August 2014, FASB issued an Accounting Standards Update that provides guidance on management’s responsibility to evaluate whether there’s substantial doubt about a company’s ability to continue as a going concern and to provide related footnote disclosures. As this article notes, the Update incorporates and expands on certain principles found in U.S. auditing standards.
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When can you restore a loan to accrual status?
Winter 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: In the years following the recession, many community bankers faced unfamiliar accounting challenges. For example, they had to determine whether to place poor-performing loans on nonaccrual status or to classify arrangements with struggling borrowers as troubled debt restructurings. Now, as the economy continues to improve, they face making new accounting decisions, including whether to return a nonaccrual loan to accrual status. This article provides a brief review of the criteria to consider in making this determination.
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Now’s the time for a charitable lead trust
October / November 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Affluent families who wish to give to charity while minimizing gift and estate taxes should consider a charitable lead trust (CLT). These trusts are most effective in a low-interest-rate environment, so conditions for taking advantage of a CLT currently are favorable. This article examines how a CLT works and the two types of CLTs: a charitable lead annuity trust (CLAT) and a charitable lead unitrust (CLUT).
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How family businesses can benefit from an advisory board
June / July 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: All businesses can benefit from outside advice. But it can be especially valuable to family businesses, which tend to be more insular. One way to benefit from different perspectives is to create an advisory board with a good mix of outside executives and professional advisors. As this article discusses, an advisory board serves in a consulting capacity and isn’t bound by a fiduciary responsibility to the company and shareholders, and so can provide impartial, independent perspective on strategic issues, collaborative solutions to business and family issues, and the ability to stimulate fresh ideas and identify new opportunities.
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Seller financing: It may or may not be a good idea
July / August 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: The recovering commercial real estate market might be bad news for owners and investors who can’t come up with the financing they need to seal the deal. Fortunately, a handy tool known as seller financing might be just what the doctor ordered. This article explains how seller-financed transactions work and notes the many issues to address, including tax implications.
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Commodities can help protect against corrosive effects of inflation
November / December 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: It’s difficult to avoid the damaging effects of inflation on the purchasing power of retirement savings. That’s why some investors allocate a portion of their retirement savings to assets such as commodities, which have the potential to provide attractive “real returns.” This article defines both “commodities” and “real returns,” shows how to gain exposure to commodities, and describes the factors that drive commodity prices.
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Rewiring the switch — SEC to test new circuit breakers
October / November 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: On May 6, 2010, the Dow Jones Industrial Average plunged approximately 1,000 points — and then recovered those losses in a matter of minutes. In the wake of the “Flash Crash,” the SEC acknowledged that the existing “circuit breaker” system designed to protect the financial markets from excessive volatility and massive panic selloffs could use some rewiring. This article discusses two pilot initiatives that will take effect in 2013.
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LEED-ing the way in green building
May / June 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Cities, businesses and individuals are increasingly seeking out — and often happily paying a premium for — properties with Leadership in Energy and Environmental Design (LEED) certification. LEED certification offers independent, third-party verification that a building, home or community was designed and built using strategies aimed at achieving high levels of environmental sustainability. This article looks at how the LEED certification program has changed over the years, and what LEED 2012 offers when it takes effect in November.
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Do your clients know the facts about fraud?
January / February 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: This article summarizes findings of the Association of Certified Fraud Examiners’ (ACFE’s) 2014 survey of fraud experts, including the amount of losses and types of fraud that present the biggest challenges to specific kinds of businesses. It encourages attorneys to share the facts about fraud with their clients.
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Integrating your acquisition – Now may be the time to raise product prices
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: For business buyers, the integration stage of an acquisition can be the most labor-intensive. But it’s important to focus on the prices of the newly merged company’s products and services, because this can help improve gross margins significantly. This article explains why it’s important to start planning early, gather good data and consider standardizing discounts.
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Construction fraud: How does it happen?
November / December 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: There are many ways contractors could lose hard-earned money, and employees — even trusted, long-term ones — may be more prone to committing fraud during these difficult economic times. This article looks at payroll and accounts receivable scams, shell companies and kickback schemes.
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2 expanded business tax breaks deserve your attention
Summer 2009
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Two valuable tax breaks were expanded earlier this year that can provide many businesses with substantial benefits if they act soon. The American Recovery and Reinvestment Act of 2009 (ARRA) extended the 50% bonus depreciation through 2009, making it more affordable for businesses to invest in asset purchases this year. The act also expanded the net operating loss (NOL) carryback period for smaller businesses with 2008 NOLs, potentially providing them with a much needed cash infusion this year.
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Constructing a claim for lost productivity damages
March / April 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Quantifying the cost of lost productivity when a construction project is disrupted through no fault of the contractor is a difficult challenge. An unanticipated disruption of the project typically causes the contractor to work less efficiently, which can lead to additional labor, equipment and material costs. This article explains that appraisers can use several methods when quantifying lost productivity damages, depending on the particular job’s facts and circumstances. The article also notes that lawyers and damages experts need to work together closely to establish lost productivity and measure it appropriately.
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Buy-sell agreements in divorce — Having good advice is key
July / August 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Dissolving a marital estate that includes a private business interest can be fraught with complications. One of the first steps is to disclose and reconcile all relevant valuation evidence, including buy-sell agreements. The buy-sell provisions of partnership or shareholder agreements are intended to protect ownership interests. But they may come back to haunt owners or their spouses later in divorce. This article discusses a recent case that illustrates the importance of both spouses having expert valuation advice to help navigate the ins and outs of these agreements in a marital dissolution case.