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  • COVID-19 crisis – How amending previous years’ tax returns can possibly free up cash

    Summer 2020
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 763

    Abstract: For many manufacturers, 2020 has been a year like no other due to the novel coronavirus (COVID-19) pandemic, and cash flow is a major issue. The Coronavirus Aid, Relief, and. Economic Security (CARES) Act retroactively modifies certain business-related provisions of the Tax Cuts and Jobs Act (TCJA) in ways that can help provide quick liquidity. This article reviews these changes and what manufacturers need to do to take advantage of them. A sidebar covers how the CARES Act affects real estate qualified improvement property (QIP).

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  • Net operating losses – Losing money might have a silver lining

    April / May 2017
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 763

    Abstract: If a business’s tax-deductible expenses exceed its taxable income in a given year, this results in a net operating loss (NOL). While no business wants to lose money, with proper planning the company might be able to use NOLs to reduce its tax liability. This article discusses the complex rules — and simple concept — behind this tax strategy, as well as the decision to carry NOLs back or forward. A sidebar offers examples of how NOLs can save taxes.

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  • Net operating losses – Losing money might have a silver lining

    Spring 2017
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 763

    Abstract: If a business’s tax-deductible expenses exceed its taxable income in a given year, this results in a net operating loss (NOL). While no business wants to lose money, with proper planning the company might be able to use NOLs to reduce its tax liability. This article discusses the complex rules — and simple concept — behind this tax strategy, as well as the decision to carry NOLs back or forward. A sidebar offers examples of how NOLs can save taxes.

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  • In the crosshairs: Popular estate planning practice in jeopardy

    Fall 2016
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 763

    Abstract: A practice commonly used by many dealerships to reduce estate taxes could be on the chopping block. In August 2016, the Treasury Department proposed new regulations that would place limits on the use of this practice by all family-owned businesses, including dealerships. The practice involves discounting the value of ownership shares in a family-owned dealership when transferring them to heirs. This article explains how these valuation discounts work and how the regulations, as proposed, would change things.

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  • How your board can ensure top-notch patient care

    Fall 2012
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 763

    Abstract: How does a governing board go about meeting its fiduciary responsibilities in ensuring top-notch care and patient safety? This article looks at some of the recommendations promulgated by the Institute for Healthcare Improvement, which advocates setting specific measurable targets for reducing harm each year.

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  • Getting it wrong the first time – See the silver lining in accounting restatements

    March / April 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 763

    Abstract: Financial restatement is increasingly prevalent, with one of every 10 public companies filing for a second time. Many financial statement do-overs result from the misinterpretation of accounting principles, revision of accounting estimates, regulatory mandates or inadvertent math errors. This article explains the causes for restatement, and describes how to minimize them.

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