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Showing 1–16 of 17 results

  • The resurrected Paycheck Protection Program – Can you take advantage of the revised rules?

    March / April 2021
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Businesses have until March 31, 2021, to apply for a PPP loan — or until the $284 billion in funding allocated in a new law runs out. If an auto dealership requires financial assistance in the shadow of the COVID-19 pandemic, it likely has time to apply for a loan through an approved lender, even if it didn’t receive a PPP loan in 2020. This article presents the most important things to know about the extended program, including how to determine if a business qualifies.

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  • Telfer v. Telfer – Discount for lack of marketability upheld on appeal

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Courts are divided on whether to allow discounts when valuing business interests in shareholder disputes and divorce cases. Whether discounts are equitable typically depends on state law, case facts and, ultimately, the court’s discretion. This article discusses a recent divorce case in which the Tennessee Court of Appeals upheld a discount for lack of marketability taken on the appreciation in value of two business interests that were included in the marital estate. Telfer v. Telfer, 558 S.W.3d 643 (2018)

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  • Telfer v. Telfer – Discount for lack of marketability upheld on appeal

    November / December 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Courts are divided on whether to allow discounts when valuing business interests in shareholder disputes and divorce cases. Whether discounts are equitable typically depends on state law, case facts and, ultimately, the court’s discretion. This article discusses a recent divorce case in which the Tennessee Court of Appeals upheld a discount for lack of marketability taken on the appreciation in value of two business interests that were included in the marital estate. Telfer v. Telfer, 558 S.W.3d 643 (2018)

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  • Obviousness doesn’t require motivation to combine prior art

    August / September 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: When a party challenging a patent’s validity alleges that multiple prior references made the invention obvious, it may need to show that someone would have been motivated to combine those references into the invention. This article highlights a recent case from the U.S. Court of Appeals for the Federal Circuit finding that no motivation to combine is required where a secondary reference is used only to explain the primary reference. Realtime Data, LLC v. Iancu, No. 18-1154, Jan. 10, 2019, Fed. Cir.

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  • A Crummey trust may sound pretty good

    April / May 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: The Tax Cuts and Jobs Act (TCJA) has reduced estate tax concerns for many families, but estate tax liability remains a concern for some. Notably, one may implement strategies in the wake of the TCJA that are designed to reduce future exposure to federal and state estate taxes. One such option is a Crummey trust. This article explains how a Crummey trust may benefit an estate plan.

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  • Mifflinburg Telegraph, Inc. v. Criswell – Which is appropriate: Lost profits or lost business value?

    November / December 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: A federal court recently awarded damages for various business torts committed against a print shop by two former employees and the competing business they started. This article summarizes how the court decided whether lost profits or lost business value was the appropriate measure of damages — and then it awarded damages based on a controversial assumption. Mifflinburg Telegraph, Inc. v. Criswell, No. 4:14-CV-0612 (U.S. Dist. Ct. M.D. Pa., Sept. 7, 2017)

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  • How rising interest rates benefit certain investments

    September / October 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Some types of investments tend to outperform in a rising-interest-rate environment. This article discusses senior floating-rate debt, stock in financial companies, including banks and insurers, and high-yield corporate bonds. A sidebar talks about how, when U.S. rates rise, one potentially bright spot for investors may be foreign debt.

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  • Close-up on forensic accounting investigations

    Summer 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: If an employee is suspected of stealing assets or cooking the books, it may be time for a forensic accounting investigation. This article discusses how business owners can handle fraud suspicions to minimize disruptions, preserve evidence and mitigate losses.

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  • Making the most of your GST tax exemption

    August / September 2016
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: To share wealth with grandchildren, great-grandchildren or even more remote generations, special planning may be required to keep generation-skipping transfer (GST) taxes to a minimum. When it comes to GST tax planning, the good news is that a significant GST tax exemption is available. But in some cases, automatic allocation rules that apply to the exemption can lead to undesirable results if one doesn’t opt out of them. This article details when the GST tax applies and discusses how to allocate the exemption.

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  • Should you add a BDC to your operation?

    Spring 2016
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Business Development Centers (BDCs) aren’t new. They’ve been used for years as a tool for managing incoming leads. But there’s renewed interest in BDCs today as a way to better handle the high volume of leads coming in from new technology sources like PCs, tablets and smartphones. This article suggests factors a dealership owner should consider when deciding whether or not to add a BDC.

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  • No mystery: Meeting with family about estate planning

    February / March 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: An estate plan shouldn’t be a mystery. To keep surprises to a minimum, it’s a good idea to hold occasional, if not regular, family meetings to discuss the plan. This article looks at some key points to consider when setting up these critical and informative gatherings.

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  • Work with an expert when it’s time to value your company

    August / September 2013
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Oftentimes, business owners require a valuation of their company. Some might believe that they know the value of their business down to the last penny. But they’d likely be wrong. Placing a correct value on a business is only achieved via a complicated process, which is best left to a professional appraiser. This article explains the appraisal methods and indicators of value that appraisers use, according to the reasons for the valuation, the availability of data, and the specific characteristics of the company.

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  • Your financial expert’s role in employment litigation

    July / August 2013
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Financial experts play a critical role in wrongful termination cases and other types of employment litigation — particularly in estimating lost earnings. Such calculations tend to be complicated because experts must account for everything from earnings to retirement plan benefits to group insurance rates. This article describes how an expert determines an employee’s base earnings and then factors in benefits and perks.

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  • I will survive – Your manufacturer’s undoing needn’t be yours

    Fall 2009
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Those dealerships still standing at the approach of 2010 deserve congratulations. But the war is far from over. Surviving manufacturer upheaval is no easy task, but the odds improve with proactive planning and professional expertise. It may be possible that a sound business plan will convince a manufacturer not to pull the plug, but there are options to stay in business even if the franchise agreement is terminated. These include undergoing a brand change or sharing resources with another dealership. But, in the meantime, it’s important to assuage customer concerns.

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  • Married with children? – A QTIP trust can help you achieve your estate planning goals

    September / October 2009
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: As a spouse and parent, you have the difficult challenge of ensuring your spouse is provided for after your death while making certain there are assets left for your children’s inheritances. Trying to meet both objectives while minimizing estate taxes is no small feat. This article looks at how a qualified terminable interest property (QTIP) trust can help.

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  • Are tax-free investments really worth it?

    May / June 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: If you think investing in tax-exempt securities such as state and municipal bonds is an ideal way to diversify your portfolio and enjoy tax-free income, hold that thought. There are a few possible cons to consider along with the potential pros. This article discusses both, and points out that credit quality, price volatility and the investment’s role in your asset allocation strategy also need to be taken into account.

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