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Showing 1–16 of 17 results

  • Dealership Management Systems – Shaping your own “Mission Control Center”

    January / February 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: This article explores acquiring a new DMS, and offers guidance on where to start, what popular features are available and how to avoid overspending.

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  • Valuing S corporations – Tax law introduces qualified business income deduction

    September / October 2018
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: The Tax Cuts and Jobs Act (TCJA) introduces a new twist in the tax-affecting debate for S corporations — a tax deduction equal to as much as 20% of qualified business income (QBI) that attempts to level the tax playing field between C corporations and pass-through entities, including S corporations. This article explains the rules and limitations for taking the QBI deduction — and why it’s important for business valuation experts to factor in these rules on a case-by-case basis.

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  • Classifying shareholder “loans”

    May / June 2018
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Valuation professionals must decide whether shareholder loans are bona fide debt obligations, a type of equity transaction or a hybrid of the two. Debt vs. equity classification has relevance when valuing a business, as well as in divorce cases. This article explains why the distinction matters and what factors the IRS considers when deciding what qualifies as a bona fide loan. In re Appraisal of PetSmart, Inc., Delaware Ch., C.A. No. 10782-VCS, May 26, 2017

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  • Physician, heal thyself – 10 steps to help avoid burnout

    Summer 2017
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Being a physician entails handling serious responsibilities concerning patient health, working long hours, and navigating a complex and constantly shifting health care system. If left untreated, exhaustion, cynicism and doubt can lead to physician burnout. This article suggests some steps that can help combat burnout, including accepting limitations, finding a niche and developing a support system.

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  • Don’t overlook securities laws when planning your estate

    March / April 2017
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: For a variety of estate planning and asset management purposes, many affluent families hold their assets in trusts, family investment vehicles or charitable foundations. If assets held in this manner include interests in hedge funds, private equity funds or other “unregistered” securities, it’s important to ensure that the entity is qualified to hold such investments. This article defines an “accredited investor” and “qualified purchaser.”

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  • Paying for LTC insurance using a tax-free exchange

    Year End 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Nothing can throw a monkey wrench into an estate plan like incurring long-term care (LTC) expenses. An LTC insurance policy can offset these costs, but the premiums can be expensive. One potential source for funding LTC insurance premiums is a total or partial tax-free exchange of an existing life insurance policy or annuity contract. This article examines how a tax-fee exchange can be a cost-efficient strategy for funding LTC premiums.

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  • Spotlight on the statement of cash flows

    April / May 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: The statement of cash flows is arguably the most misunderstood and underappreciated part of companies’ annual reports. But it can also provide valuable insight to lenders who understand its uses and potential weaknesses. Here’s an overview of how this statement is organized and what FASB is doing to make it more user-friendly.

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  • Stay on guard against credit/debit card fraud

    October / November 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Credit or debit card fraud is no longer the domain of the careless. Recent high-profile data breaches have made this crystal clear. Even if a company guards its cards as carefully as possible, a hacker could swerve around it and drive right through a firewall to get its sensitive data. This article describes how victims can handle breaches so as to minimize losses, and how to reduce the threat of such losses in the first place.

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  • Merger fever – Should your firm get hitched?

    Winter 2014
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: After a multiyear slowdown, merger activity among law firms picked up sharply in 2013. Now may be a good time to actively pursue a deal, but it’s important to recognize the risks inherent in such transactions and understand that merger deals generally take longer and are more complicated than originally anticipated. This article explains why it’s important to create effective deal teams, perform the necessary due diligence and keep lines of communication open.

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  • Playing “tag” – Tracking technologies can improve inventory management

    Winter 2014
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Before investing thousands of dollars in converting to RFID tags and readers, distributors should consider whether bar coding — or a combination of these two options — is the optimal choice for their company. Bar codes are generally less expensive, but RFID offers a host of additional benefits. This article discusses how the two technologies work and the considerations that should be addressed in deciding which technology to adopt.

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  • The foundation of everything – Standards of value can make or break an appraisal

    Fall 2013
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Every appraisal begins with a need — and meeting this need begins with establishing a standard of value. This article notes the differences between fair value and fair market value. It also looks at such concepts as investment value and intrinsic value and explains how valuation experts decide which standard to apply when performing a business valuation.

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  • Chart your course in the right direction

    March / April 2013
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: As the environment for selling cars and trucks continues to improve, it’s time for dealers to pay more attention to their future. They can do this by revisiting their business plan — or creating one — and determining the best road to greater profitability and future growth. This article discusses the components of a business plan and its uses.

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  • Handling a windfall — Sudden money creates new financial planning challenges

    September / October 2012
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Whatever the source of the money — an inheritance, legal settlement, insurance payout or early retirement package — financial windfalls should be handled with care. The first question to consider is whether the “windfall” is indeed that — a bonus or employer stock options are things earned through hard work, and should be treated as part of an overall financial plan, rather than “mad money” to spend freely. This article offers several suggestions to avoid making impulsive decisions.

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  • Can an SLA constitute copyright misuse?

    April / May 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: In 2008, Apple sued a company that had developed a “master image” of Apple software on a non-Apple computer and then shipped its computers with a copy of that master image installed as the operating system. The defendant contended that Apple had misused its copyright by requiring licensees to run their copies only on Apple computers. This article shows why the court sided with Apple. Citation: Apple Inc. v. Psystar Corp, No. 10-15113, Sept. 28, 2011 (9th Cir.)

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  • How op-eds help you get the message out — for free

    Winter 2012
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Nonprofits that have had to tighten their public relations budget may be having a hard time getting their message heard by the right people. But placing opinion editorials (op-eds) in newspapers and other media can be an effective way to target communications — for free. This article provides tips for writing effective op-eds and getting them published.

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  • In the battle of experts, one weapon simply isn’t enough

    May / June 2011
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Business appraisers generally consider several valuation methods in reaching a value conclusion. In one case in Delaware, a court found the petitioner’s valuation expert to be “totally, completely unreliable,” in large part because she’d relied exclusively on one valuation technique. This article discusses the three most common valuation approaches and the importance of using multiple valuation methods whenever possible to support value conclusions. Citation: In re Hanover Direct, Inc. Shareholders Litigation, No. 1969-CC (Del.Ch. 09/24/2010)

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