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  • Understand the ins and outs of estate planning under the TCJA

    Year End 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: Although the recent Tax Cuts and Jobs Act doesn’t get rid of the federal estate tax, it does contain several provisions that may significantly affect gift and estate tax planning. So individuals need to be proactive — and plan accordingly. This article discusses exemption changes and suggests several moves that may be helpful for estate planners. The article also explains the expansion of 529 plan tax benefits, which families can use to grow money tax-free for their children’s higher education, and notes some “kiddie tax” rate changes.

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  • New tax law offers PATH to savings

    May / June 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: In late December 2015, President Obama signed H.R. 2029, which includes provisions that created the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act). The wide-ranging tax law makes permanent or extends the Section 179 deduction, bonus depreciation and the 15-year straight-line depreciation cost recovery period. This article explains how the PATH Act works and how taxpayers can benefit from it. A sidebar notes that the act has made permanent the deduction for contributions of real property for conservation purposes.

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  • Health care fraud hurts all businesses – What your clients can do to prevent it

    Winter 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: It’s not just insurance companies that suffer when health care fraud schemes succeed. Self-insured employers pay fraudulent claims out of their own pockets, while insured employers get hit with higher premiums. This article explains how such schemes work and how businesses can help prevent them. A sidebar provides tips on getting employees involved in the fight against health care fraud.

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  • Time to start year end tax planning

    October 2015
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: As the end of the year approaches, it’s important for taxpayers to address a number of issues they may face. How much money should be set aside next year in a 401(k) or FSA? What securities should be sold to offset gains? And how might the additional Medicare tax, net investment income tax, and alternative minimum tax come into play? This article discusses these and other tax planning questions.

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  • Placed in service – When tax breaks may apply to retail properties

    July / August 2015
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: The date that property is “placed in service” comes into play in several potentially beneficial federal income tax provisions, including those related to certain deductions and types of depreciation. This article takes a look at one case in which a taxpayer believed that a building could be “placed in service” before it actually opened its doors for business. The IRS disagreed, but the federal district court sided with the taxpayer. A sidebar notes that the IRS has extended the construction deadline for two important tax credits. Stine LLC v. U.S., No. 2:2013cv03224, Jan. 27, 2015 (W.D. La.)

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  • Accessing and structuring capital – Know these types of business loans

    Winter 2015
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: Many business owners find that they need to seek outside sources for the capital required to keep their companies running smoothly. Not surprisingly, the first place they turn to is their bank. But it’s a good idea to first get up to speed on the different types of capital, or business loans, that banks typically offer. This article describes the different types of bank loans — including lines of credit, term loans and equipment leases — along with alternative financing arrangements. A sidebar offers four tips to help in getting a loan.

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  • Federal Circuit clarifies entire market value rule for patent damages

    Winter 2015
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: This article looks at an infringement damages case involving a multicomponent product. The U.S. Court of Appeals for the Federal Circuit clarified the application of the entire market value rule when the smallest salable unit is the entire accused product. The court concluded that, if that unit doesn’t drive demand for the overall product, the royalty must be further apportioned. A sidebar explains why the court also rejected the plaintiff’s expert’s use of the Nash bargaining solution to estimate reasonable royalty damages.

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  • It’s time to reap the benefits of matching contributions

    February / March 2013
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: Employees benefit from an employer match because they’re receiving “free” money in their employer-sponsored retirement plan. But how do employers benefit from matching contributions? This article highlights the benefits to employers who provide matching contributions to participants, and shows how to determine what type of plan design and employer match is best. A sidebar discusses safe harbor matching plans.

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  • Use umbrella insurance to protect your family and assets

    April / May 2012
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: Homeowners or auto insurance policies are a good insurance foundation, but they may not be enough for the average family. Many folks, and especially those who’ve accumulated any level of assets, will find it prudent to add an excess liability policy, sometimes referred to as an “umbrella” policy, to their insurance coverage. This article explains what an umbrella policy is, what is and isn’t covered, how much coverage might be necessary, and what to expect in terms of cost.

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  • All the right questions: Is your expert — or the opposing expert — qualified?

    January / February 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: How does a business owner or attorney know whether the appraiser they’re about to hire has what it takes — or whether an opposing expert has the required expertise? This article discusses how to determine whether a valuation expert is on top of his or her game. The article notes that valid valuation credentials, clear areas of expertise, knowledge of valuation basics and report thoroughness are just some of the areas to consider in evaluating a valuation candidate. A sidebar explains what a "Daubert challenge" is.

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  • ERM: How to adopt this effective risk management tool

    Fall 2011
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: Greater regulatory oversight, tighter budgets, and increased scrutiny by donors and charity watchdog groups all mean that nonprofits are implementing fiscal and risk management practices that have been used in the for-profit world. While not foolproof, enterprise risk management (ERM) is one of the best. Instead of focusing on department- or project-level risks, it regards risk as an interrelated whole. This article explains how, implemented carefully, ERM can be useful to nonprofits.

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  • Helping a family member in need – Don’t let your intrafamily loan run afoul of the IRS

    March / April 2011
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: When lending money to family members, the first question to ask is: “Is this transaction truly a loan?” If the IRS concludes that the transaction isn’t a bona fide loan, it will recharacterize it as a taxable gift. By formalizing the transaction and treating it as a loan, it’s possible to avoid negative tax consequences and have the necessary documentation to support a bad-debt deduction in the event the borrower defaults. This article examines the difference between a loan and a gift, appropriate interest rates, and how the type of loan affects income and gift taxes.

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  • How to account for losses on endowment investments

    August / September 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: In today’s market, a nonprofit is likely to be recording losses on their investments instead of gains. For their unrestricted investments, the organization records those losses — both unrealized and realized — in an unrestricted fund. But, for permanently and temporarily restricted endowment fund investments, it’s more complex. This article discusses the basics of accounting for losses and offers a scenario. A sidebar defines particular types of endowments.

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