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Showing all 7 results
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Fringe benefits: Watch out for new limitations
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: Thanks to the TCJA, the top corporate tax rate has been slashed from 35% to 21% for 2018 and beyond. And qualifying pass-through entities (partnerships, S corporations, LLCs and sole proprietorships) are entitled to deduct up to 20% of their business income. But the law offsets some of these tax savings with new deduction limits for certain fringe benefits, including employer-provided meals, entertainment and transportation. This article explains the new limitations.
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Determining when to begin receiving Social Security
November / December 2012
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: When to begin receiving Social Security benefits depends on each person’s individual circumstances. Estate planning also factors into the equation. For example, the amount of funds that a couple needs to continue their desired lifestyle during retirement will affect the amount of wealth they ultimately are able to pass on to their heirs. This article shows how to determine a break-even point — the age at which the dollar value of more (but smaller) payments roughly equals the value of fewer (but larger) payments. It also notes the consequences of drawing early Social Security benefits while still working.
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What’s your company worth? A business valuation can achieve many objectives
Summer 2011
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: There are myriad reasons to conduct a business valuation. The main reason is in preparation for selling a manufacturing or distribution business. But knowing the company’s value can be helpful when doing succession and estate planning and for other business-related reasons. This article explores those reasons and the four valuation methods commonly used.
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Don’t let the economic chill freeze your M&A deal
April / May 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: Although the frozen economy appears to be thawing, a full recovery probably is still a long way off. Owners hoping to sell their companies in 2011 need to work to keep proposed M&A deals on track. This article explains how they can boost their appeal for potential buyers and ensure that a proposed deal remains on track and actually crosses the finish line. It looks at how to identify potential buyers and avoid getting bogged down during negotiations. A sidebar lists last-minute issues that need to be addressed.
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Regular income can pay dividends
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: While bonds are favored by many investors in need of income, dividend-paying stocks are often overlooked. Although the stock market as a whole frequently offers a relatively modest dividend yield, certain types of stock provide yields that are more competitive with those of bonds. Dividend-paying stocks offer the possibility of double-barreled benefits: 1) the dividends themselves can increase, and 2) the stock price might appreciate as well. A sidebar to this article looks at an example of 10-year dividend growth.
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Putting a price on intangibles – Intellectual property requires valuation smarts
November / December 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: Intellectual property such as patents, copyrights and trademarks can present some of the most difficult business valuation challenges. The American Society of Appraisers has recognized this by issuing a standard for valuing such intangible assets. The standard, known as BVS-IX, Intangible Asset Valuation, gives attorneys an idea of what to expect from their valuation experts and provides a baseline for evaluating the work of opposing experts. This article takes a look at factors appraisers consider when valuing intangible, while a sidebar lists some specific valuation factors addressed by the standard.
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The tax man cometh, bearing gifts – 2009 may be your year for tax breaks
July / August 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: In the midst of all the bailout bills, budget proposals and credit crunch measures of the past year, some of the old standbys have gotten a facelift which can greatly benefit real estate professionals. This article covers updates to laws regarding leasehold and restaurant depreciation, the Section 179 expensing election, the 50% first-year bonus depreciation allowance, net operating loss carrybacks and energy-related tax breaks.