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  • IRS explains new UBTI rules – Clearing up the “silo rule” confusion

    June / July 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 749

    Abstract: Several provisions of the TCJA have significant implications for nonprofits, especially those with unrelated business taxable income (UBTI). These organizations must now calculate their UBTI separately for each unrelated business. Not surprisingly, this new “silo rule” has led to some head-scratching. This article discusses interim guidance aimed at clearing up any confusion. Nonprofits may rely on this guidance (IRS Notice 2018-67) until proposed regulations are issued. A sidebar explains how the TCJA provisions on transportation fringe benefits, including transit and parking, are affecting organizations.

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  • An appraisal of your borrower’s collateral can be invaluable

    October / November 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 749

    Abstract: It’s important for lenders to take a hard look at the current market value of a borrower’s assets periodically. One way to do so is to obtain a formal asset appraisal. This article explains the most common valuation techniques and how appraisers determine the appropriate standard of value. The article notes that an appraiser also can help a lender understand how much cash a borrower is likely to receive under various liquidation scenarios and help support decisions to reorganize or liquidate.

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  • Is a charitable IRA rollover a viable option?

    June / July 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 749

    Abstract: For those age 70½ or older who plan to make charitable donations this year, qualified charitable distributions from an IRA, also known as charitable IRA rollovers, can provide significant tax benefits. This article details the benefits of a rollover and its requirements.

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  • The ABLE account: A good alternative to a special needs trust?

    August / September 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 749

    Abstract: Late last year, Congress passed, and the President signed, the Achieving a Better Life Experience (ABLE) Act. The act authorizes a new, tax-advantaged savings account, modeled after the Section 529 college savings account, for people who are blind or have severe disabilities. This article explains the ins and outs of an ABLE account and why a special needs trust may be a better option.

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  • Preservation effort – A “stretch IRA” can maximize your IRA’s benefits

    May / June 2014
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 749

    Abstract: Structuring an IRA as a “stretch IRA” can preserve its benefits for many years — and can benefit both one’s estate and retirement plans. This article takes a closer look at the ins and outs of stretch IRAs, showing how the beneficiary can enjoy tax advantages by having distributions based on his or her own, presumably longer, life expectancy, rather than the distribution period that applied to the deceased. To avoid having the beneficiary immediately empty the account — thus defeating the purpose of a stretch IRA — a “conduit trust” can be set up.

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