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Showing 1–16 of 17 results
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Limited time opportunity – Take advantage of the expanded unified gift and estate tax exemption
September / October 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: The Tax Cuts and Jobs Act doubled the unified federal gift and estate tax exemption — and inflation has boosted it even further. For individuals who make gifts in 2023 or die in 2023, the unified exemption is $12.92 million (up from $12.06 million for 2022). Unfortunately, this favorable tax law provision is scheduled to expire after 2025, unless Congress extends it. This article explains why it’s time for private business owners to consider transferring ownership to the next generation or their favorite charities.
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Limited time opportunity – Take advantage of the expanded unified gift and estate tax exemption
September / October 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: The Tax Cuts and Jobs Act doubled the unified federal gift and estate tax exemption — and inflation has boosted it even further. For individuals who make gifts in 2023 or die in 2023, the unified exemption is $12.92 million (up from $12.06 million for 2022). Unfortunately, this favorable tax law provision is scheduled to expire after 2025, unless Congress extends it. This article explains why it’s time for private business owners to consider transferring ownership to the next generation or their favorite charities.
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Secrets to a successful turnaround strategy
May / June 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: The COVID-19 pandemic took a toll on many businesses. However, companies that were able to hunker down and save cash during the economic downturn may be in a position to buy competitors that are in financial distress. But acquiring a troubled target can also pose greater risks than buying a financially sound business. This article discusses ways a valuation professional can help reduce such risks.
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Sailing the seas of business on a healthy cash flow
Winter 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Pulling in revenue that will ultimately boost the bottom line is every business’s goal. However, keeping the company in prime shape to seize profitable opportunities and overcome financial challenges is related to another objective: having a healthy cash flow. This article explains two cycles important to a healthy flow: the sales cycle and disbursements cycle. The importance of complete and accurate accounting also is discussed.
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Construction innovators can still claim the research tax credit
Fall 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: The word “innovation” is often associated with the tech industry. But there are construction innovators as well, and these companies may be able to claim the research tax credit. This article explains the eligibility criteria for, and potential rewards of, this tax break. Harper v. U.S., No. 18cv2110 DMS (LL), April 25, 2019 (U.S. Southern Dist. of Calif.)
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“Blue skies smiling at me” – How goodwill factors into a sale or acquisition
Fall 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Like the sentiment in the 1926 Irving Berlin song “Blue Skies,” the accounting term “blue sky” — or “goodwill” — is a thing to be welcomed. And with mergers and acquisitions on the rise this year, it’s a good time for auto dealers to familiarize themselves with the terms. This article explains what goodwill and goodwill impairment mean, what GAAP requires and an alternative goodwill measurement method.
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“Blue skies smiling at me” – How goodwill factors into a sale or acquisition
September / October 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Like the sentiment in the 1926 Irving Berlin song “Blue Skies,” the accounting term “blue sky” — or “goodwill” — is a thing to be welcomed. And with mergers and acquisitions on the rise this year, it’s a good time for auto dealers to familiarize themselves with the terms. This article explains what goodwill and goodwill impairment mean, what GAAP requires and an alternative goodwill measurement method.
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The write stuff: A letter of instructions
August / September 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: When drafting an estate plan, the centerpiece is a will or living trust. Such a document determines who gets what, where, when and how, as well as tying up the loose ends of an estate. A valid will or living trust can be supplemented by other legally binding documents, such as trusts (or additional trusts), powers of attorney and health care directives. But there’s still a place at the table for a document that has absolutely no legal authority: a “letter of instructions” to one’s heirs. This article explains how this informal letter can provide valuable guidance and act as a road map to the rest of a person’s estate, while a sidebar looks at creating a family mission statement.
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Lending to borrowers with multiple entities
June / July 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Borrowers that operate various lines of business under one “roof” may expose themselves and their lenders to high levels of risk. But creating separate legal entities for different business practices can reduce those risks. This article presents the upsides and potential pitfalls for lenders to know about when borrowers operate multiple legal entities.
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How do private and public companies differ?
September / October 2014
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Private company appraisals are often derived from public stock data, because it’s more relevant and plentiful. But private and public companies can markedly differ in terms of risk, expected return and liquidity. Appraisals that fail to account for these differences could be making “apples-to-oranges” comparisons. This article lists some of these key differences between private and public companies.
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Can owners compensation affect a company’s value?
January / February 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Owners of closely held companies have significant leeway when it comes to setting their own salaries and benefits. But how does that affect business value? Often, to obtain a more accurate valuation, it’s necessary to “normalize” owners compensation. This results in an objective, unbiased owners compensation amount, which, in turn, contributes to a more credible business value. This article discusses when it is or is not appropriate to normalize owners compensation, along with the challenge of determining market compensation for an individual owner.
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A look at Section 529 plans – Understanding the rules is critical
Year End 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: As the costs of higher education continue to rise, a great option for families is to sign up with a savings vehicle that offers a tax break as they sock away money. A qualified tuition plan — also known as a Section 529 college savings plan — is an example. This article explains how 529 plans work and why they’re so popular — but also notes some drawbacks.
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Let a rebuttal expert break your valuation deadlock
March / April 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Professional valuators use a variety of methods and inputs when appraising a business, making it easy for two experts working in good faith to reach different conclusions. In such situations, litigating parties must find a way to break the deadlock. This article discusses how a rebuttal report can help them do just that — as well as reduce overall valuation costs.
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Should you move your trust?
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: In some cases, it may be desirable to move a trust to a more favorable jurisdiction. But moving a trust from one state to another also presents significant risks, so attempting to do so without considering all the benefits, limitations and risks and obtaining professional advice isn’t recommended. This article lists some of the pros and cons, and describes a number of procedures one should be aware of in regard to moving a trust.
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Game on – Tracking trends affecting your clients helps keep them — and you — on top
Winter 2009
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: As the legal industry becomes increasingly competitive, it’s not enough to stay on top of your game. You must help your clients do the same by researching and tracking issues and trends that affect their businesses. Ensuring your clients dodge potential threats and maximize opportunities within their industries will help you score big points with them and set you apart from the competition. This article outlines steps your firm can take, including online resources to review, to help clients in this area.
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How can you make the most of Social Security?
June / July 2008
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: As life expectancies grow, planning for retirement is more important than ever. For some people, Social Security will be a significant source of income. For others, it will make up a relatively small portion of their retirement funds. Either way, it pays to maximize the benefits. This article gives some guidelines to help you determine when you should start collecting benefits. For example, you’ll need to consider your life expectancy, other sources of income and your career plans. (Updated 1/3/12)