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Showing 17–26 of 26 results

  • Which valuation adjustments are acceptable in divorce?

    Summer 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: In marriage dissolutions, family courts don’t always embrace U.S. Tax Court precedent regarding ordinary income taxes, capital gains and valuation discounts. This article looks at one recent case that illustrates the dichotomy between valuations prepared for tax purposes and those prepared for divorce cases. It shows that tax adjustments and valuation discounts that are common in Tax Court cases may be denied. Often, out-of-court settlements provide more predictable outcomes. Shuck v. Shuck, No A-10-170, Jan. 25, 2011 (Neb. App. N.W. 2d) Grace v. Grace, 221 Neb. 695, 380 N.W.2d 280 (1986)

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  • Move over, expense ratios – Evaluators broaden effectiveness measures

    Spring 2011
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: Although still important to donors, the expense ratio — what a charity spends on administrative, overhead and fundraising costs vs. program costs — is now sharing the spotlight with other measurements as a way to judge an organization’s effectiveness. This article examines why this trend to look beyond expense ratios came about and where it’s headed.

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  • Tripping out of the gate – 4 bidding mistakes to avoid

    March / April 2011
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: There are many places where a construction business could stumble during a long project, but one of the worst has to be at the very beginning — during bidding. This article describes four bidding mistakes to avoid and offers ways to ensure that contractors submit the best offer for both the job in question and their construction company.

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  • For unmarried couples, estate planning is indispensable

    January / February 2011
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: When married couples neglect to prepare an estate plan, state intestacy law provides one for them. Unmarried couples, however, have no backup plan. Unless they carefully spell out how they wish to distribute their wealth, a surviving life partner may end up with nothing. This article describes the estate planning advantages that married couples enjoy, and how unmarried couples can reduce their risks. It also describes one strategy in which unmarried couples have an edge: a grantor retained income trust (GRIT).

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  • Revisit economic drivers to enhance profitability

    Summer 2009
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: Despite the potential for growth in countercyclical practices such as bankruptcy, the recession is having a negative impact on demand for legal services. It’s also handcuffing most firms from making up for lost business by raising rates. So just maintaining profitability, let alone increasing it, is a struggle this year. In fact, in their January 2009 Client Advisory, Hildebrandt and Citi Private Bank projected very modest law firm revenue growth of only around 3% for 2009, with some firms likely experiencing flat or even declining growth. This is a rather bleak picture, but the good news is that your firm likely has ample opportunities to enhance its profitability. You simply need to revisit your economic drivers. This article discusses expenses, leverage, utilization and realization.

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  • Leverage online banking to generate deposit growth

    Summer 2009
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: As a byproduct of the current financial downturn, more people are keeping their money in savings accounts and other investments they consider “safe.” This presents an opportunity for financially sound banks to attract new deposits. And one way to spur deposit growth is to take advantage of the Internet and other technologies that encourage people to save and make it easier for them to make deposits with your bank. But online banking also can increase your bank’s exposure to fraud, identity theft, money laundering and other risks. This article lists potential online services, along with risks to guard against.

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  • The tax effect of a lease with option to buy

    March / April 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: Many real estate professionals use the “lease with option to buy” method of structuring deals, because it enables them to collect higher monthly payments and higher prices overall than they could in a normal transaction. Lease options bring buyers to the table who otherwise wouldn’t have been able to purchase, thus enabling sellers to move houses in a down market. But, as popular as this method is, both lessees and lessors need to be aware of certain tax implications. This article explains what those are.

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  • 9 questions single parents should ask about their estate plans

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: In many respects, estate planning for single parents is similar to estate planning for families with two parents. Single parents want to provide for their children’s care and financial needs after they’re gone. But when only one parent is involved, certain aspects of an estate plan demand attention. This article examines nine questions single parents should consider when reviewing their estate plans.

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  • It’s time to start measuring the quality of your care

    Summer 2008
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: Today, patients are choosing providers based on quality of care. Your practice can no longer postpone its decision to commit to a practicewide quality program. This article can help you get started. For example, the first thing you must do is get full buy-in from your practice’s leadership. You’ll also need to align compensation methods with your quality improvement objectives. Consumer-driven health care is here to stay: It’s time to get started. (Updated 8/29/12)

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  • Is your business structure still a perfect fit?

    January / February 2008
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: Most contractors wouldn’t dream of allowing a construction project to run unsupervised according to the original plans, because circumstances can change. The same is true of business structure: The ownership form that was once a perfect fit may eventually need to be adjusted. Beginning with the two most popular choices, this article provides a snapshot of each. (Updated 3/23/12)

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