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Showing all 16 results

  • Restructuring: How business owners can get their groove back

    November / December 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: The COVID-19 crisis has affected virtually every business. Many small business owners may be ready to throw in the towel, but restructuring can provide a fresh start. This is a highly complex process that requires continuous monitoring to be effective. This article outlines four ways financial experts can help management get back in the groove by harnessing cash flow and actively managing the company’s finances.

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  • Restructuring: How business owners can get their groove back

    November / December 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: The COVID-19 crisis has affected virtually every business. Many small business owners may be ready to throw in the towel, but restructuring can provide a fresh start. This is a highly complex process that requires continuous monitoring to be effective. This article outlines four ways financial experts can help management get back in the groove by harnessing cash flow and actively managing the company’s finances.

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  • Remember the CARES Act as the year goes on

    July / August 2020
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act may seem like old news. But its tax provisions remain in effect as the year goes on and, in some cases, beyond 2020 (unless subsequent legislation changes them). This article reviews three key issues for contractors: operating losses, qualified improvement property projects and the payroll tax credit.

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  • Got IP? Value it with the relief from royalties method

    November / December 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Intellectual property (IP) is often among a business’s most valuable assets. The value of IP typically comes into play when IP rights are infringed or when selling the asset or the entire business. This article provides an overview of how IP is valued under the relief from royalty method.

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  • Why strategic planning is crucial for your dealership

    March / April 2017
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Many dealership owners get so bogged down in day-to-day management responsibilities that they never take the time to step back and perform big-picture, or strategic, planning. This article suggests areas of focus in the strategic planning process, including the competitive environment, growth and expansion, and business succession. It also discusses the merits of performing a “SWOT” analysis to help identify the dealership’s Strengths, Weaknesses, Opportunities and Threats.

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  • Got kids? Then you need a good tax advisor

    October / November 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Although most tax planning focuses on adults — after all, they’re usually the ones with taxable income — minors also can be affected by taxes. This article discusses some of the issues that parents should become familiar with, such as the “kiddie tax,” certain tax implications of hiring one’s children and the merits of starting an IRA for teenagers.

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  • Step carefully when paying cash for a new home

    April / May 2015
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Taking out a mortgage is, of course, the most common method for buying a home. But many wealthier individuals — particularly those buying a vacation property or a residence for a child — may wish to look into making a straight cash purchase. This article describes the valid reasons to do so but also warns against the risks involved.

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  • Ferolito v. AriZona Beverages USA LLC – Are marketability discounts warranted in fair value litigation?

    March / April 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: This article looks at a recent case involving a dispute between the two equal owners of AriZona Beverages USA LLC (AriZona), the largest privately owned beverage company in the United States, and addresses several valuation issues that arose in the dispute. In establishing the fair value of a 50% interest in AriZona, the New York Supreme Court (Nassau County) determined that the discounted cash flow method was the only reliable valuation method and set the discount for lack of marketability at 25%. This high-profile case also spotlights a few factors to consider when addressing marketability.

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  • Estate of Adell – Business value excludes son’s personal goodwill

    January / February 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: The issue of personal goodwill is most often associated with business valuations prepared for marital dissolutions. But it can also become a key issue in estate tax valuations. This article examines one recent U.S. Tax Court decision involving a father who owned a satellite uplinking company and transferred his interest in it to a trust for the benefit of his three children. When he died and the IRS challenged the estate tax return, the Tax Court found itself addressing the issue of whether the son’s personal goodwill should be excluded from the value of the business in the gross estate. Estate of Franklin Z. Adell, T.C. Memo. 2014-155, Aug. 4, 2014

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  • How to compensate managing partners

    Fall 2012
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Law firms traditionally reward rainmakers and revenue generators, sometimes overlooking those partners who sacrifice some or all of their practice to manage the firm. This article discusses methods of compensating such partners and how to use subjective criteria to evaluate their performance.

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  • How to create an honest budget

    Summer 2011
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Analysts can conjecture how U.S. new- and used-car markets will perform in 2012, but no one knows for sure — particularly in local markets. So, with the future uncertain, the somewhat daunting challenge is to create a realistic annual budget that’s based on fact, not optimism. This article describes the steps involved.

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  • Noncorporate business structures can provide ease and flexibility

    May / June 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Choosing the right business structure for a real estate venture requires serious thought. A corporation is one possible structure that can provide many benefits, but this article takes a closer look at noncorporate options, which generally are subject to fewer rules and regulations and may offer more flexibility. Specifically, it discusses general partnerships, limited liability companies (LLCs), and limited liability partnerships (LLPs).

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  • Who owns goodwill? — The case of Howard v. Commissioner

    March / April 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Goodwill is an intangible asset that arises from a business’s name, reputation, customer loyalty, location, products and other similar factors. The classification of goodwill as personal or business can have important tax and legal consequences. This article looks at a recent case, Howard v. Commissioner, that illustrates some of these consequences, including how noncompete agreements may get in the way of taxpayer attempts to claim personal goodwill when they retire. Case citations: Howard v. Commissioner, U.S. District (E.D. Wash.), No. CV-08-365-RMP, July 30, 2010. Norwalk v. C.I.R., U.S. Tax Ct., T.C. Memo 1998-279, 1998 WL 430084.

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  • A stabilizing force – An advisory board can steer your family business through tough economic times

    February / March 2010
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: In these difficult economic times, companies are under extreme pressure to produce results, which can lead to increased tensions between company executives. In a family business, the strain can be even greater because of possible family conflicts or emotional ties. To maintain an even keel and ensure that decisions are made in the best interest of the company, forming an advisory board may be a smart option. An advisory board isn’t bound by a fiduciary responsibility to the company and shareholders, so it can feel freer to think creatively to develop solutions to business problems and identify new business opportunities. There are five key steps to consider when setting up a board.

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  • All in the happy blended family – Consider a QTIP trust or ILIT when estate planning for a blended family

    August / September 2009
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: No one said estate planning is easy, and this is especially true with a blended family. The good news is that there are two trust types — a qualified terminable interest property (QTIP) trust and an irrevocable life insurance trust (ILIT) — that can provide for children from a previous marriage while also taking care of one’s current spouse and any children from the current marriage. There are pros and cons to each option.

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  • In shape to sell – How fit is your business?

    June / July 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Even when owners aren’t planning to sell their business for years, they should use the intervening time to make it more attractive to eventual buyers. To improve a company’s value and fitness for sale, businesses likely need to firm up their balance sheet as well as subject operations and even employees to performance and productivity measures. This process involves auditing financial statements to find weak spots, and making infrastructure improvements to reduce inefficiencies. And, since buyers may be more risk-averse in the future, a risk assessment is important, as well.

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