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Showing 1–16 of 20 results
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Worth a look: the Work Opportunity Tax Credit
Fall 2022
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 690
Abstract: The skilled labor shortage continues to challenge construction businesses. One potential way to mitigate the problem is to hire individuals from certain “targeted” groups that often encounter difficulties finding employment. As discussed in this article, by doing so, a construction company may be able to avail itself of the Work Opportunity Tax Credit.
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Tax compliance – Understanding tax issues with auctions
Fall 2022
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 690
Abstract: Auctions can be an effective way to raise funds for nonprofit organizations. But preparing for an auction involves more than fun and games. This article provides some suggestions that can help ensure nonprofits don’t run afoul of tax requirements.
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What new scam is this? Staying alert to evolving scams
June / July 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 690
Abstract: Scams and frauds are nothing new. But individuals need to be aware of how scams change over time. This article lists some of the latest fraud schemes, including tech scams, IRS impersonators and mortgage closing scams. It notes that individuals who suspect they’re being victimized should consult an accounting professional for help.
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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.