698
Showing all 10 results
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Zeros and ones … Account for digital assets in your estate plan
July / August 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: Personal assets, such as online bank and brokerage accounts, and business assets, such as a company’s website, domain name, client databases and electronic invoices, all fall under the umbrella of digital assets. If a person dies without addressing these assets in his or her estate plan, loved ones or other representatives may not be able to access them without going to court — or, worse yet, may not even know they exist. This article explains how to properly address digital assets in an estate plan.
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Should you add an annuity to your retirement portfolio?
October / November 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: It’s both common and understandable for anyone to feel like his or her retirement portfolio isn’t quite enough. One possible addition that may make sense for many people is an annuity. This article explains how annuities work and describes their potential advantages and risks.
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Use a noncharitable purpose trust to achieve a variety of goals
October / November 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: Generally, trusts must have one or more human beneficiaries, but there’s an exception for certain “purpose” trusts. One popular type of purpose trust is a charitable trust. But don’t overlook the noncharitable purpose (NCP) trust. This article explains the pluses and minuses of an NCP trust.
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Swap agreements – Mitigating the risk of rising interest rates
September / October 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: For owners and investors, rising interest rates present a very real risk. Interest rate swap agreements can help mitigate this risk. One key benefit of swaps is flexibility — they come in unlimited forms. Many swaps are based on standardized forms, but they can be custom-made to fit the parties’ specific financing needs. If handled properly, such arrangements can benefit all parties. This article covers the ins and outs of swap agreements, such as the “plain vanilla” swap. This is when a party (usually the lender) with fixed-rate liabilities agrees to “swap” interest payments with a party (the borrower) with variable-rate liabilities, such as a mortgage. The article also addresses coverage against losses.
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Accounting for share-based compensation – Guidance on awards that vest after an employee leaves
Year End 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: In ASU No. 2014-12, FASB answered an important question regarding the treatment of share-based awards: What happens if an award contains a performance target that affects vesting and may be achieved after an employee retires or otherwise completes the requisite service period? The new rules require companies to treat this type of performance target as a performance condition. This article explains what this means and why it matters.
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Key to the operation – Determining key-person discounts
November / December 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: For some companies, one — or even two — persons may be truly irreplaceable. What happens to the business’s value in the case of a merger, acquisition or sale if that key person unexpectedly leaves the company? This article discusses several factors a valuator typically looks at to determine whether a valuation discount is warranted to reflect the potential risk to the business if the key person leaves.
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Developing a theory of damages? Read the contract!
July / August 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: This article discusses a case in which a federal court allowed most of a damages expert’s testimony regarding lost profits, but wouldn’t allow the expert to testify regarding the “residual value” of the plaintiff’s business relationship with the defendant. That element of damages conflicted with the terms of the parties’ contract, which contained a nonassignment clause. This case illustrates why, when breach or wrongful termination of a contract is involved, it’s critical for lawyers and their damages experts to consider the contract’s provisions when developing their theory of damages. Citation: Allstate Sweeping, LLC v. City and County of Denver, 1:2010cv00290, Feb. 10, 2010 (Colorado District Court)
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Know your context when it comes to lost profits calculations
Winter 2012
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: If an executive and his or her attorney head to court to litigate a given injury, they should bear in mind that the lost profits calculation used by their financial expert will depend on the context of their case. This article explains how a valuation expert chooses the discount rate, which must accurately reflect the expected risks the particular business would face in the absence of the injury. The expert will also look at such issues as illiquidity and excessive debt, the company’s product line, management depth, and dependence on key employees.
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A new twist on Sec. 1031 exchanges
January / February 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: Section 1031 exchanges can offer real benefits, but they also come with strict rules — such as time limits for completing the exchanges. Fortunately, a new twist on Sec. 1031 (or “like-kind”) exchanges may be available that could essentially double the length of one critical time limit. This article explains how this can help developers take advantage of the weak commercial real estate market and obtain valuable properties at reduced prices.
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Keep your guard up at tax time
Fall 2009
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: This year, profits are down and losses up for many dealerships — maybe this is a year, one might reason, that Uncle Sam, and his IRS agents, might give dealerships a break. Forget about it: small business audits have been on the rise. But there are steps a dealer can take to satisfy an IRS auditor, including proving an intent to make a profit, even when losing money; keeping salaries reasonable; tracking cash sales; and keeping accurate records of previous years’ LIFO invoices.