787

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  • IRS OKs student loan debt reduction program linked to 401(k)s

    February / March 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Student loan debt can be a significant deterrent to many employees’ retirement savings efforts. Combining student debt payment support with a 401(k) plan is a tricky business. But one employer managed to navigate ERISA restrictions to combine tuition repayment and 401(k) plan benefits in a way that passed muster with the IRS. This article summarizes a recent private letter ruling in which the IRS gave its approval to an employer whose plan was subsequently rolled out to employees. “Contingent benefit” rule, 26 USC 401(k)(4)(A), 26 CFR 1.401(k)-1(e)(6). PLR 201833012.

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  • Take a break – New tax law offers opportunity to “pass-through” owners

    March / April 2018
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Late last year, Congress passed and the president signed into law the Tax Cuts and Jobs Act. One of its most notable changes is a new tax deduction available to owners of pass-through entities. This article explains how the new tax break works. A sidebar looks at changes the new tax law brings to owners of C corporations.

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  • Sustainable property appraisals – Getting the most green from your investment

    November / December 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Sustainable and energy-efficient commercial properties continue to be trendy, but not every so-called “green” investment will necessarily pay off for owners and developers. The Appraisal Institute has published an optional form that provides some helpful clues about the green components that qualified appraisers are most likely to consider when valuing a property. This article reviews this form and helps real estate professionals understand how they can operate these types of properties to maximize value. A sidebar emphasizes that environmental and energy-efficient features should no longer be considered just a fad.

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  • Is a prospective commercial tenant creditworthy?

    September / October 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Smart landlords evaluate credit before entering a lease agreement with a new tenant — even those backed by well-known, longstanding corporations. This article discusses why financially stable, creditworthy tenants are essential for successful commercial real estate investments; which factors to consider when assessing creditworthiness; and how credit enhancements can make up for weak credit assessments. A sidebar discusses the use of third-party loan guarantees to bridge credit gaps.

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  • Adapting to today’s Internet-savvy car buyers

    July / August 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Thanks to the Internet, today’s car buyers are far more informed when they walk through the door than they once were. More preparatory online research has resulted in fewer dealership visits — while greater knowledge of a given car, including the cost to the dealership, creates reduced negotiating leverage for the dealer, who may find it harder to maintain the same profit levels as in the past. This article notes that adapting to these changes may result in changes to sales tactics, compensation models and marketing strategies. A sidebar offers a few statistics about today’s car buyer.

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  • Intellectual property requires careful estate planning

    October / November 2012
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Intellectual property (IP), such as patents and copyrights, can have great value, but in many ways they’re treated differently from other property types. This article explains the differences between patents and copyrights. It then discusses valuing IP, and deciding whether to transfer the IP to family members, colleagues, charities or others through lifetime gifts or through bequests after death.

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  • Forensic investigations – How phased engagements control costs, scope

    May / June 2008
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: A phased engagement breaks down the scope and time frame of a forensic accounting investigation into steps, which are predetermined by the attorney, client and accountant. As this article discusses, each stage comes with its own set of deliverables, making it easier to manage time and costs. Results are based on limits, also of the attorney’s design, which keep the investigation process from going on longer than it needs to. (Updated 8/31/12)

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  • Tax-related identity theft — Protect yourself and your tax return

    June / July 2012
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: One form of identity theft that’s grown over the past few years is fraud involving an individual’s tax records. While the number is still just a tiny fraction of the 144 million individual returns filed, the impact on taxpayers directly involved can be significant. This article discusses the consequences to victims and offers tips showing how to avoid being scammed, along with what to do if it happens.

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  • Protecting your assets in a divorce

    Spring 2012
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Divorces can be painful. Hiring an outside financial expert to serve as a consultant can help ease the financial pain. This article shows how an expert can value a dealership and perform other financial tasks to help achieve an equitable distribution of assets that doesn’t spread an owner too thin personally or impair dealership performance. Specifically, it looks at what constitutes a marital asset, the three approaches used to value a dealership, and the distinction between business and personal goodwill.

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  • Know your plan limits – Taking the confusion out of differing plan limits

    June / July 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Defined contribution plans are subject to numerous annual limits, all of which employers and plan administrators must keep straight. At times these limits can appear to be at odds with each other, leaving many plan sponsors to ask, “How do we know which limit applies?” This article reviews several relevant limits and their relationship to each other.

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  • Are you asking the right questions? Year end retirement plan considerations

    October / November 2009
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: With the calendar year end fast approaching, plan sponsors have a lot on their minds. Tax ramifications, ERISA compliance concerns and other important retirement plan matters all merge at this time of year. This article asks some questions that all employers should be considering.

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  • Surviving in a payor-dominated market

    Fall 2008
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: In its 2007 study, Competition in Health Insurance: A Comprehensive Study of U.S. Markets, the AMA states that, in the majority of metropolitan statistical areas (MSAs), a single health insurer dominates the market. Indeed, their data shows that, in 64% of the 313 MSAs, one health carrier controls half or more of the business in HMO and PPO underwriting. This article explains what this payor dominance means for physician practices and offers some ways practices can fight back. A sidebar discusses some of the drawbacks of larger physician groups.

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  • BIG opportunity for S corporation sales

    Summer 2008
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Banks and other financial institutions have been allowed to elect S corporation status since 1997, and thousands have taken advantage of this tax-saving opportunity. As institutions enter the second decade of their conversion to S status, a new benefit emerges: the ability to structure the sale of the business as an asset sale without triggering built-in gain (BIG) taxes.

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  • Something to prove – Courts increase burden on experts

    May / June 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: This article summarizes three recent cases that highlight the critical role that burden of proof can play in cases involving expert financial testimony. The cases illustrate how important it is for litigants to engage qualified experts and to avoid taking shortcuts when performing damages or valuation analysis. A qualified expert can meet burden-of-proof standards by performing a thorough analysis that will stand up in court. Citations: J.P. Morgan Chase & Co. v. Commissioner, 458 F.3d. 564 (7th Cir. 2006). Morgan Stanley v. Coleman, 955 So. 2d. 1124 (Fla. App. 2007). Estate of Thompson, 499 F.3d. 129 (2d Cir. 2007).

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